FAC Explorer

Finding 388246 (2023-001)

Material Weakness
Requirement
M
Questioned Costs
$1
Year
2023
Accepted
2024-03-28
Audit: 300045
Organization: Anne Arundel County, Maryland (MD)
Auditor: Sb & Company LLC

AI Summary

  • Core Issue: The County failed to adequately monitor its subrecipient, which is essential for compliance with federal regulations.
  • Impacted Requirements: The County did not conduct necessary risk assessments or monitoring activities as required by 2 CFR sections 200.331 and 200.332.
  • Recommended Follow-Up: Develop a written plan for subrecipient compliance and ensure regular monitoring and documentation are in place.

Finding Text

Finding 2023-001 U.S. Department of Labor Assistance Listing Numbers 17.258, 17.259, 17.278 – WIOA Cluster Material Weakness over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.331(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.331(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.331(a)(3)). A PTE must also evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.332(b)), and monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Condition and Context: The County did not conduct adequate monitoring of its subrecipient during the year ended June 30, 2023. The County passes 100% of WIOA Cluster funds to one subrecipient, and risk assessment or monitoring activities (site visits, financial reviews, or programmatic assessments) were not conducted to provide assurance of compliance with Federal regulations. Cause: The County did not perform subrecipient monitoring. Without established processes and dedicated resources for subrecipient oversight, the County was unable to fulfill its monitoring obligations effectively. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County to not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Additionally, we recommend the County performs the monitoring of the subrecipients and ensure the documentation is saved within the County. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.

Categories

Questioned Costs Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.95M
14.218 Community Development Block Grants/entitlement Grants $1.65M
14.267 Continuum of Care Program $1.52M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.43M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.41M
93.778 Medical Assistance Program $887,456
93.268 Immunization Cooperative Agreements $834,977
97.083 Staffing for Adequate Fire and Emergency Response (safer) $806,943
17.258 Wia Adult Program $573,936
93.069 Public Health Emergency Preparedness $506,258
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $464,342
14.241 Housing Opportunities for Persons with Aids $440,609
93.136 Injury Prevention and Control Research and State and Community Based Programs $420,171
93.788 Opioid Str $408,689
93.994 Maternal and Child Health Services Block Grant to the States $378,103
93.558 Temporary Assistance for Needy Families $365,114
17.278 Wia Dislocated Worker Formula Grants $354,621
17.259 Wia Youth Activities $336,830
93.563 Child Support Enforcement $313,162
93.959 Block Grants for Prevention and Treatment of Substance Abuse $293,085
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $268,799
16.743 Forensic Casework Dna Backlog 2018 $231,586
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $170,435
93.767 Children's Health Insurance Program $150,721
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $146,382
93.052 National Family Caregiver Support, Title Iii, Part E $132,657
16.579 Dui - Justice Assistance Grant $123,111
14.231 Emergency Solutions Grant Program $117,062
93.917 Hiv Care Formula Grants $109,512
16.575 Crime Victim Assistance $93,449
21.027 Coronavirus State and Local Fiscal Recovery Funds $82,905
16.743 Forensic Casework Dna Backlog 2019 $65,990
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $63,848
20.507 Federal Transit_formula Grants $52,174
14.239 Home Investment Partnerships Program $51,582
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $50,818
97.093 Fire Service Hazardous Materials Preparedness and Response $48,491
93.914 Hiv Emergency Relief Project Grants $39,466
16.825 Smart Prosecution Initiative $38,686
20.600 State and Community Highway Safety $36,500
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $35,863
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $23,528
93.071 Medicare Enrollment Assistance Program $13,851
97.008 Non-Profit Security Program $12,846
93.940 Hiv Prevention Activities_health Department Based $12,250
21.016 Equitable Sharing $7,500
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $5,656
16.606 State Criminal Alien Assistance Program $5,000
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $4,920
20.218 National Motor Carrier Safety $4,127
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,791
93.643 Children's Justice Grants to States $2,112
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,332