FAC Explorer

Finding 36414 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-26
Audit: 30278
Organization: Multnomah County Oregon (OR)
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The County failed to provide evidence of timely submission for monthly reports required post federal award.
  • Impacted Requirements: Compliance with 45 CFR part 75, subpart D regarding performance and financial monitoring.
  • Recommended Follow-Up: Establish an internal tracking system to monitor reporting deadlines and submissions.

Finding Text

Criteria or specific requirement: Performance and financial monitoring and reporting done post federal award must comply with the post federal award requirements at 45 CFR part 75, subpart D. Condition: We were unable to obtain evidence supporting the timely submission of monthly special reporting required under the program. This did not extend to the quarterly reporting required under the program. Context: Of the 12 monthly reports available for testing, we randomly selected three reports filed during fiscal year 2022 noting there was no support available to substantiate that the reports were submitted timely by the County. Effect: There could have been delays in required monthly reporting to Treasury. Cause: There is currently no system in place to track monthly reporting deadlines and submissions. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Views of responsible officials: Management agrees with the finding and auditor recommendation.

Corrective Action Plan

Management?s View and Corrective Action Plan to Current Year Audit Findings and Questioned Costs Finding #2022-001: Allowable Costs ? Significant Deficiency in Internal Controls over Compliance Management agrees with the finding and auditor?s recommendation. Going forward an internal control will be in place to retain a copy of each report submitted with evidence of required submission date when it is not maintain within the third party reporting system. This will be resolved by June 30, 2023. The Deputy CFO will be responsible for ensuring that the correcting actions take place as described. If you have any questions of require additional information, please feel free to contact me at (503-988-7966) or at cora.bell@multco.us. Sincerely, Cora Bell Deputy CFO

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 36415 2022-001
    Significant Deficiency
  • 36416 2022-001
    Significant Deficiency
  • 612856 2022-001
    Significant Deficiency
  • 612857 2022-001
    Significant Deficiency
  • 612858 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $59.38M
20.205 Highway Planning and Construction $12.89M
14.231 Emergency Solutions Grant Program $10.34M
21.023 Emergency Rental Assistance Program $9.13M
21.019 Coronavirus Relief Fund $8.62M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $8.19M
93.498 Provider Relief Fund $7.49M
93.568 Low-Income Home Energy Assistance $5.90M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $5.01M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.18M
93.563 Child Support Enforcement $2.82M
14.267 Continuum of Care Program $2.69M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.60M
93.297 Teenage Pregnancy Prevention Program $1.57M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.48M
93.569 Community Services Block Grant $1.21M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.04M
93.926 Healthy Start Initiative $994,582
81.042 Weatherization Assistance for Low-Income Persons $692,994
16.838 Comprehensive Opioid Abuse Site-Based Program $552,978
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $498,053
97.042 Emergency Management Performance Grants $464,574
93.391 Nursing Research $434,992
93.558 Temporary Assistance for Needy Families $425,810
93.053 Nutrition Services Incentive Program $405,289
97.012 Boating Safety Financial Assistance $404,267
93.069 Public Health Emergency Preparedness $356,327
93.940 Hiv Prevention Activities_health Department Based $353,078
93.958 Block Grants for Community Mental Health Services $330,052
93.279 Drug Abuse and Addiction Research Programs $328,316
93.071 Medicare Enrollment Assistance Program $312,916
93.052 National Family Caregiver Support, Title Iii, Part E $299,167
93.994 Maternal and Child Health Services Block Grant to the States $297,353
16.034 Coronavirus Emergency Supplemental Funding Program $293,045
97.067 Homeland Security Grant Program $286,762
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $276,613
16.922 Equitable Sharing Program $274,829
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $268,411
93.136 Injury Prevention and Control Research and State and Community Based Programs $248,694
93.667 Social Services Block Grant $246,650
93.788 Opioid Str $237,473
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $230,656
16.529 Education, Training, and Enhanced Services to End Violence Against and Abuse of Women with Disabilities $197,985
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $183,426
16.825 Smart Prosecution Initiative $181,113
15.227 Distribution of Receipts to State and Local Governments $174,867
84.287 Twenty-First Century Community Learning Centers $164,750
93.268 Immunization Cooperative Agreements $163,880
16.812 Second Chance Act Reentry Initiative $163,685
16.738 Edward Byrne Memorial Justice Assistance Grant Program $148,960
94.011 Foster Grandparent Program $147,648
93.928 Special Projects of National Significance $142,142
93.276 Drug-Free Communities Support Program Grants $133,840
93.556 Promoting Safe and Stable Families $128,254
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $128,208
14.218 Community Development Block Grants/entitlement Grants $123,453
95.001 High Intensity Drug Trafficking Areas Program $123,138
16.588 Violence Against Women Formula Grants $123,044
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $97,817
16.566 National Institute of Justice W.e.b. Dubois Fellowship Program $97,327
45.310 Grants to States $91,633
93.597 Grants to States for Access and Visitation Programs $89,053
66.962 Columbia River Basin Restoration (crbr) Program (b) $87,981
16.833 National Sexual Assault Kit Initiative $78,043
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $72,805
10.555 National School Lunch Program $70,797
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $69,833
93.145 Aids Education and Training Centers $67,142
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $67,027
16.823 Emergency Planning for Juvenile Justice Facilities $62,336
14.881 Moving to Work Demonstration Program $51,781
20.507 Federal Transit_formula Grants $50,821
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $50,619
20.224 Federal Lands Access Program $40,616
93.914 Hiv Emergency Relief Project Grants $37,516
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $36,599
10.553 School Breakfast Program $30,168
93.982 Mental Health Disaster Assistance and Emergency Mental Health $29,155
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $28,146
16.582 Crime Victim Assistance/discretionary Grants $25,091
93.421 Improve Social Determinants of Health - Getting Further Faster $25,000
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $21,131
93.324 State Health Insurance Assistance Program $20,000
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $18,072
16.839 Stop School Violence $17,732
93.600 Head Start $14,987
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $13,120
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $9,924
20.232 Commercial Driver's License Program Improvement Grant $9,157
66.468 Capitalization Grants for Drinking Water State Revolving Funds $8,177
16.575 Crime Victim Assistance $8,136
93.110 Maternal and Child Health Federal Consolidated Programs $7,302
66.432 State Public Water System Supervision $6,815
14.241 Housing Opportunities for Persons with Aids $6,481
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $6,316
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $877
16.754 Harold Rogers Prescription Drug Monitoring Program $94