FAC Explorer

Finding 400802 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-13
Audit: 308829
Organization: Clackamas County, Oregon (OR)
Auditor: Moss Adams LLP

AI Summary

  • Issue: The County failed to submit the Federal Financial Report (FFR) on time, violating award conditions.
  • Requirements Impacted: Annual submission of FFR is mandatory as per the award agreement.
  • Recommended Follow-Up: Implement an internal tracking system to monitor and ensure timely report submissions.

Finding Text

FINDING 2023-002 - Reporting - Significant Deficiency in Internal Controls over Compliance See the Notes to the SEFA for chart/table. Criteria or specific requirement: As a condition of the award, the County is required to submit a Federal Financial Report (FFR) annually. Condition: During our testing, we were provided with documentation that indicated the County did not file FFR by the due date specified in the award document. Context: Of the 5 reports available for testing, we randomly selected three FFRs filed during fiscal year 2023 noting all were filed untimely. Effect: The reports were not filed by the due date specified in the award document. Cause: The County does not have an effective control in place to monitor reporting timelines. Repeat funding: 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.

Categories

Reporting

Other Findings in this Audit

  • 400798 2023-002
    Significant Deficiency
  • 400799 2023-002
    Significant Deficiency
  • 400800 2023-002
    Significant Deficiency
  • 400801 2023-002
    Significant Deficiency
  • 400803 2023-002
    Significant Deficiency
  • 977240 2023-002
    Significant Deficiency
  • 977241 2023-002
    Significant Deficiency
  • 977242 2023-002
    Significant Deficiency
  • 977243 2023-002
    Significant Deficiency
  • 977244 2023-002
    Significant Deficiency
  • 977245 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $30.52M
14.239 Home Investment Partnerships Program $18.95M
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.42M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.88M
20.224 Federal Lands Access Program $3.13M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.40M
14.267 Continuum of Care Program $1.29M
93.563 Child Support Enforcement $1.29M
14.218 Community Development Block Grants/entitlement Grants $1.13M
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $1.09M
93.498 Provider Relief Fund $1.01M
93.958 Block Grants for Community Mental Health Services $863,008
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $803,098
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $673,153
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $567,185
93.268 Immunization Cooperative Agreements $536,853
16.575 Crime Victim Assistance $459,536
93.568 Low-Income Home Energy Assistance $441,505
14.256 Neighborhood Stabilizations Program $428,223
93.959 Block Grants for Prevention and Treatment of Substance Abuse $419,482
97.012 Boating Safety Financial Assistance $351,528
93.052 National Family Caregiver Support, Title Iii, Part E $249,672
93.069 Public Health Emergency Preparedness $238,539
16.585 Drug Court Discretionary Grant Program $224,257
20.205 Highway Planning and Construction $219,091
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $186,784
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $186,061
93.499 Low Income Household Water Assistance Program $172,959
97.042 Emergency Management Performance Grants $166,327
93.558 Temporary Assistance for Needy Families $157,403
93.667 Social Services Block Grant $148,408
93.788 Opioid Str $138,424
93.053 Nutrition Services Incentive Program $137,687
95.007 Research and Data Analysis $129,129
15.605 Sport Fish Restoration Program $121,956
20.509 Formula Grants for Rural Areas and Tribal Transit Program $116,000
94.016 Senior Companion Program $111,560
97.024 Emergency Food and Shelter National Board Program $96,242
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $93,676
93.940 Hiv Prevention Activities_health Department Based $87,056
93.994 Maternal and Child Health Services Block Grant to the States $80,977
16.842 Opioid Affected Youth Initiative $80,301
93.434 Every Student Succeeds Act/preschool Development Grants $77,699
20.507 Federal Transit_formula Grants $76,625
93.556 Promoting Safe and Stable Families $71,092
17.805 Homeless Veterans Reintegration Project $69,123
94.002 Retired and Senior Volunteer Program $68,673
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $63,728
81.042 Weatherization Assistance for Low-Income Persons $63,036
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $60,643
66.468 Capitalization Grants for Drinking Water State Revolving Funds $56,752
66.432 State Public Water System Supervision $56,752
10.447 The Rural Development (rd) Multi-Family Housing Revitalization Demonstration Program (mpr) $50,000
16.838 Comprehensive Opioid Abuse Site-Based Program $44,539
17.259 Wia Youth Activities $43,000
10.664 Cooperative Forestry Assistance $34,582
93.569 Community Services Block Grant $34,512
93.324 State Health Insurance Assistance Program $29,500
94.017 Senior Demonstration Program $29,009
20.218 National Motor Carrier Safety $27,975
16.021 Justice Systems Response to Families $26,493
97.046 Fire Management Assistance Grant $21,589
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $19,534
10.665 Schools and Roads - Grants to States $19,152
81.U01 Low-Income Energy Efficiency Program (liee) $18,158
16.922 Equitable Sharing Program $17,408
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $15,800
20.616 National Priority Safety Programs $14,573
20.600 State and Community Highway Safety $13,142
93.136 Injury Prevention and Control Research and State and Community Based Programs $12,584
39.003 Donation of Federal Surplus Personal Property $11,311
14.231 Emergency Solutions Grant Program $10,918
97.067 Homeland Security Grant Program $7,200
93.658 Foster Care_title IV-E $6,415
93.071 Medicare Enrollment Assistance Program $6,301
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $5,817
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $4,182
93.103 Food and Drug Administration_research $3,814
16.812 Second Chance Act Reentry Initiative $2,955
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2,866
15.616 Clean Vessel Act Program $1,350
97.039 Hazard Mitigation Grant $854
21.023 Emergency Rental Assistance Program $-2,523