Finding 34130 (2022-004)

Material Weakness
Requirement
MN
Questioned Costs
-
Year
2022
Accepted
2023-01-11
Audit: 35627
Organization: Dubuque County (IA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The County failed to communicate required information and execute a subrecipient agreement, leading to a lack of monitoring.
  • Impacted Requirements: Noncompliance with 2 CFR 200.303(a) and 2 CFR 200.331-333 regarding internal controls and subrecipient monitoring.
  • Recommended Follow-Up: Implement a control process for subrecipient monitoring and finalize the subrecipient agreement with the Dubuque Visiting Nurse Association.

Finding Text

2022-004 Department of Health and Human Services Iowa Department of Public Health CFDA #93.268 Immunization Cooperative Agreements Applicable Federal Award Number and Year ? 5881I429E, 5885BT431 #7, and 5885BT431 #8 for 2022 Subrecipient Monitoring and Special Tests and Provisions Material Weakness in Internal Control Over Compliance and Material Noncompliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Subrecipient monitoring requirements are contained in 2 CFR 200.331 through 2 CFR 200.333 and include requirements to identify the award and applicable requirements to the subrecipient and monitor the activities of the subrecipient. Condition: The County did not formally communicate the required information to the subrecipient. No subrecipient agreement was executed. In addition, no monitoring activities were documented, including monitoring of the program?s special tests and provisions. Cause: The County did not have an internal control process in place to ensure subrecipient monitoring requirements were met. Effect: Without the proper communication of applicable requirements and monitoring of the subrecipient, there is a possibility that federal statutes, regulations, and the terms and conditions of the federal award, including the program?s special tests and provisions, were not complied with. Questioned Costs: None reported. Context: $112,801 was passed through to one subrecipient during the year ended June 30, 2022. Repeat Finding from Prior Years: No Recommendation: We recommend the County implement a control process which includes the applicable subrecipient monitoring requirements. Views of Responsible Officials: Dubuque County is working with the Dubuque Visiting Nurse Association on implementing a subrecipient agreement and will put a control process in place to monitor.

Corrective Action Plan

Finding 2022-004 Subrecipient Monitoring and Special Tests and Provisions Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County did not formally communicate the required information to the subrecipient. No subrecipient agreement was executed. In addition, no monitoring activities were documented, including monitoring of the program?s special tests and provisions. Responsible Individuals: Allie White, County Health Department Executive Director Corrective Action Planned: Dubuque County is working with the Dubuque Visiting Nurse Association on implementing a subrecipient agreement and will put a control process in place to monitor. Anticipated Completion Date: June 30, 2023

Categories

Subrecipient Monitoring Special Tests & Provisions Material Weakness

Other Findings in this Audit

  • 34129 2022-003
    Material Weakness
  • 34131 2022-003
    Material Weakness
  • 34132 2022-004
    Material Weakness
  • 34133 2022-003
    Material Weakness
  • 34134 2022-004
    Material Weakness
  • 34135 2022-002
    Material Weakness
  • 610571 2022-003
    Material Weakness
  • 610572 2022-004
    Material Weakness
  • 610573 2022-003
    Material Weakness
  • 610574 2022-004
    Material Weakness
  • 610575 2022-003
    Material Weakness
  • 610576 2022-004
    Material Weakness
  • 610577 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $213,848
93.563 Child Support Enforcement $179,118
10.904 Watershed Protection and Flood Prevention $149,000
93.268 Immunization Cooperative Agreements $94,801
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $73,604
93.778 Medical Assistance Program $63,569
16.738 Edward Byrne Memorial Justice Assistance Grant Program $63,300
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $53,880
20.933 National Infrastructure Investments $50,034
16.588 Violence Against Women Formula Grants $46,000
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,915
16.575 Crime Victim Assistance $34,403
16.922 Equitable Sharing Program $26,880
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $24,654
93.667 Social Services Block Grant $14,646
93.658 Foster Care_title IV-E $14,343
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $14,037
93.069 Public Health Emergency Preparedness $11,246
90.404 2018 Hava Election Security Grants $10,000
16.034 Coronavirus Emergency Supplemental Funding Program $8,729
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $8,725
93.659 Adoption Assistance $7,870
16.710 Public Safety Partnership and Community Policing Grants $6,998
16.607 Bulletproof Vest Partnership Program $4,586
93.472 Title IV-E Prevention and Family Services and Programs (a) $1,875
20.600 State and Community Highway Safety $1,710
93.767 Children's Health Insurance Program $1,110
93.566 Refugee and Entrant Assistance_state Administered Programs $62