Finding 35166 (2022-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-12
Audit: 29946
Organization: City of Woonsocket (RI)

AI Summary

  • Core Issue: The CAPER was not submitted to HUD by the deadline due to staff turnover.
  • Impacted Requirements: Compliance with the 90-day submission rule for the CAPER (24 CFR §91.520).
  • Recommended Follow-Up: Management should improve communication of grant policies and establish oversight processes to ensure timely reporting, especially during staff changes.

Finding Text

Reporting (Significant Deficiency ? Reporting) Condition: During testing over compliance with reporting requirements, we noted the CAPER had not been filed or approved by HUD by the required deadline. Criteria: The Consolidated Annual Performance and Evaluation Report (CAPER) is required to be submitted 90 days after the close of a jurisdiction?s program year. (24 CFR ?91.520) Cause: It is likely due to recent staff turnover within the department, the City was not able to submit the report on time. Effect: Noncompliance with requirements noted above and potential further noncompliance due to HUD not being able to perform a review on the information in the report and notify the City of any issues that could have been addressed and corrected to avoid further noncompliance. Isolated Instance or Systematic Problem: Isolated Instance ? It was noted that the City has not had a finding with performance reporting requirements within the last several years. Repeat of Finding in the Immediately Prior Audit (with Prior Year Audit Finding Number (where applicable)): No Recommendation: Management should ensure that policies and procedures pertaining to grant management, including program specific requirements, are communicated to all staff members and implement a process that provides oversight to departments in the event of any turnover to ensure compliance with reporting requirements.

Corrective Action Plan

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2021 CAPER. The staff worked diligently to find all required data for the report and participated in trainings to prepare for future CAPERs. Proposed Completion Date: 06/30/2023

Categories

HUD Housing Programs Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 35164 2022-003
    Significant Deficiency
  • 35165 2022-004
    Significant Deficiency
  • 35167 2022-006
    Significant Deficiency
  • 35168 2022-003
    Significant Deficiency
  • 35169 2022-004
    Significant Deficiency
  • 35170 2022-005
    Significant Deficiency
  • 35171 2022-006
    Significant Deficiency
  • 35172 2022-002
    Material Weakness
  • 35173 2022-007
    Material Weakness
  • 35174 2022-008
    Significant Deficiency
  • 611606 2022-003
    Significant Deficiency
  • 611607 2022-004
    Significant Deficiency
  • 611608 2022-005
    Significant Deficiency
  • 611609 2022-006
    Significant Deficiency
  • 611610 2022-003
    Significant Deficiency
  • 611611 2022-004
    Significant Deficiency
  • 611612 2022-005
    Significant Deficiency
  • 611613 2022-006
    Significant Deficiency
  • 611614 2022-002
    Material Weakness
  • 611615 2022-007
    Material Weakness
  • 611616 2022-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $10.13M
84.010 Title I Grants to Local Educational Agencies $4.56M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.91M
84.027 Special Education_grants to States $1.82M
10.555 National School Lunch Program $1.61M
14.239 Home Investment Partnerships Program $1.58M
10.559 Summer Food Service Program for Children $1.12M
10.553 School Breakfast Program $969,111
84.287 Twenty-First Century Community Learning Centers $910,968
84.367 Improving Teacher Quality State Grants $629,713
97.044 Assistance to Firefighters Grant $525,205
84.371 Striving Readers $426,163
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $367,804
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $367,030
14.218 Community Development Block Grants/entitlement Grants $265,504
14.905 Lead Hazard Reduction Demonstration Grant Program $260,737
84.048 Career and Technical Education -- Basic Grants to States $221,382
84.365 English Language Acquisition State Grants $137,405
84.196 Education for Homeless Children and Youth $63,526
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $62,211
84.173 Special Education_preschool Grants $46,069
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $43,762
16.738 Edward Byrne Memorial Justice Assistance Grant Program $35,683
14.231 Emergency Solutions Grant Program $30,627
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $22,049
93.434 Every Student Succeeds Act/preschool Development Grants $21,691
97.067 Homeland Security Grant Program $11,025
84.424 Student Support and Academic Enrichment Program $9,260