Finding 390869 (2023-002)

-
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 301575
Organization: Polk County, Iowa (IA)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: There are concerns regarding the monitoring of subrecipients under the COVID-19 Emergency Rental Assistance Program.
  • Impacted Requirements: Compliance with U.S. Department of Treasury guidelines for effective oversight of funds.
  • Recommended Follow-up: Enhance monitoring processes to ensure proper oversight and compliance moving forward.

Finding Text

Finding 2023-002: Subrecipient Monitoring U.S. Department of Treasury COVID-19 Emergency Rental Assistance Program, Assistance Listing No. 21.023 Questioned costs: None See finding 2023-001 Identification as a repeat finding, if applicable: This is not a repeat finding.

Corrective Action Plan

Identifying Number: 2023-001, 2023-002; Agency: internal; Name of Contact Person: Eric Kool, director of Polk County Community, Family and Youth Services; Anticipated completion date: Effective immediately/December 2023; Agency's response: Concur: We agree with this finding. The Community Family and Youth Services (CYFS) team will obtain detailed reporting data and request supporting documentation from subrecipients to reconcile/review expenses quarterly. In addition, CFYS will have other personnel and Central Accounting assist in reviewing data to ensure accuracy.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 390868 2023-001
    Significant Deficiency
  • 967310 2023-001
    Significant Deficiency
  • 967311 2023-002
    -

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $6.00M
10.558 Child and Adult Care Food Program $2.04M
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $744,644
93.568 Low-Income Home Energy Assistance $688,649
93.069 Public Health Emergency Preparedness $663,404
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $642,794
93.778 Medical Assistance Program $560,013
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $487,166
10.565 Commodity Supplemental Food Program $297,956
16.593 Residential Substance Abuse Treatment for State Prisoners $262,687
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $192,600
66.605 Performance Partnership Grants $164,191
93.053 Nutrition Services Incentive Program $147,598
93.667 Social Services Block Grant $131,287
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $129,220
10.904 Watershed Protection and Flood Prevention $121,242
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $120,625
93.268 Immunization Cooperative Agreements $118,440
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $108,199
15.623 North American Wetlands Conservation Fund $105,000
93.658 Foster Care_title IV-E $103,781
21.032 Local Assistance and Tribal Consistency Fund $100,000
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $84,000
93.917 Hiv Care Formula Grants $78,603
21.027 Coronavirus State and Local Fiscal Recovery Funds $74,694
45.024 Promotion of the Arts_grants to Organizations and Individuals $70,470
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $64,037
10.555 National School Lunch Program $63,459
93.659 Adoption Assistance $59,334
66.460 Nonpoint Source Implementation Grants $58,395
16.575 Crime Victim Assistance $41,601
97.042 Emergency Management Performance Grants $39,000
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $36,070
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $35,454
21.016 Equitable Sharing $33,082
93.558 Temporary Assistance for Needy Families $27,915
64.034 Va Assistance to United States Paralympic Integrated Adaptive Sports Program $26,079
10.553 School Breakfast Program $24,297
81.042 Weatherization Assistance for Low-Income Persons $22,696
93.556 Promoting Safe and Stable Families $19,885
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $19,000
20.205 Highway Planning and Construction $17,065
16.922 Equitable Sharing Program $16,468
20.600 State and Community Highway Safety $14,195
93.472 Title IV-E Prevention and Family Services and Programs (a) $13,277
93.940 Hiv Prevention Activities_health Department Based $12,303
16.738 Edward Byrne Memorial Justice Assistance Grant Program $12,000
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $11,506
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $10,860
93.767 Children's Health Insurance Program $8,116
20.616 National Priority Safety Programs $2,468
93.566 Refugee and Entrant Assistance_state Administered Programs $2,212
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $1,650
16.710 Public Safety Partnership and Community Policing Grants $1,608
93.090 Guardianship Assistance $38