FAC Explorer

Finding 372275 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-05
Audit: 293550
Organization: City of Independence, Missouri (MO)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: FFATA reporting for subawards over $30,000 was not completed on time.
  • Impacted Requirements: 2 CFR Part 170 mandates timely reporting and proper controls for review and approval.
  • Recommended Follow-Up: Ensure timely compilation and submission of FFATA reports with appropriate oversight for all relevant agreements.

Finding Text

Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 372273 2023-001
    Significant Deficiency
  • 372274 2023-001
    Significant Deficiency
  • 372276 2023-001
    Significant Deficiency
  • 372277 2023-001
    Significant Deficiency
  • 948715 2023-001
    Significant Deficiency
  • 948716 2023-001
    Significant Deficiency
  • 948717 2023-001
    Significant Deficiency
  • 948718 2023-001
    Significant Deficiency
  • 948719 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.61M
14.218 Community Development Block Grants/entitlement Grants $494,010
20.507 Federal Transit_formula Grants $323,072
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $216,340
32.004 Universal Service Fund - Schools and Libraries $185,328
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $171,374
16.922 Equitable Sharing Program $92,711
93.069 Public Health Emergency Preparedness $76,774
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $70,460
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $68,354
20.600 State and Community Highway Safety $59,881
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $53,724
20.616 National Priority Safety Programs $49,469
93.268 Immunization Cooperative Agreements $46,583
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $44,697
97.039 Hazard Mitigation Grant $35,169
14.239 Home Investment Partnerships Program $27,338
97.067 Homeland Security Grant Program $20,306
95.001 High Intensity Drug Trafficking Areas Program $19,437
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $14,850
20.205 Highway Planning and Construction $12,000
20.607 Alcohol Open Container Requirements $7,431
97.042 Emergency Management Performance Grants $7,370
93.008 Medical Reserve Corps Small Grant Program $6,305
16.034 Coronavirus Emergency Supplemental Funding Program $5,789
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $4,629
93.994 Maternal and Child Health Services Block Grant to the States $3,015
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $1,654
94.021 Volunteer Generation Fund $1,480
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,390
93.103 Food and Drug Administration_research $880
93.575 Child Care and Development Block Grant $810
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $305
10.559 Summer Food Service Program for Children $125
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50