FAC Explorer

Finding 403623 (2023-002)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-06-28
Audit: 310675
Organization: Dallas County (TX)
Auditor: Deloitte & Touche LLP

AI Summary

  • Core Issue: Incomplete physical inventory of grant-funded vehicles, with 13 out of 21 vehicles not properly reported.
  • Impacted Requirements: Compliance with ALN #20.205 requires a physical inventory every two years, which was not met.
  • Recommended Follow-Up: Conduct a full inventory of all equipment and ensure accurate reporting in the Annual Property Certification.

Finding Text

Equipment and Real Property Management – Significant Deficiency in Controls over Compliance and Noncompliance ALN #20.205 – Contract # 18-22XXIA001– Highway Planning and Construction Criteria – A physical inventory of the property purchased with grant funds must be performed and the results reconciled with the property records at least once every two years. Condition/Context - The grant program maintains 21 total pieces of equipment all of which are courtesy patrol vehicles used to carry out the purpose of the grant program. Grant management did not perform a complete physical inventory of all vehicles in service during the fiscal year; 13 of the 21 vehicles were improperly excluded from the Courtesy Patrol department on the Sheriff’s Department’s Annual Property Certification. Of the 13 vehicles, 9 were identified as improperly included in a separate department within the Certification and 4 were excluded entirely. Cause - Management did not maintain a proper control to ensure all courtesy patrol vehicles are included in the Annual Property Certification for the Sheriff's Department or reported within the correct department. Effect - Failure to perform a proper inventory control could lead to inaccurate and incomplete property records or a misappropriation of assets. Failure to properly track and report inventory could result in a loss of funding. Questioned Cost - None. Recommendations - Management should perform a complete inventory of all equipment maintained by the grant program. View of Responsible Officials - See Corrective Action Plan. New/Repeat Finding - New Finding

Corrective Action Plan

Responsible Party – Vonda Owens & Felicia Jones-Harrell, Assistant Managers of Internal Audit Corrective Action Plan Dallas County Auditors’ Office reviewed the finding, upon review by Internal, Financial & Grants Audit staff, it was ascertained that 4 of the 21 vehicles were excluded/missing from the Annual Property Certification. We were able to trace 9 of the 13 vehicles that were stated in the finding to a different location/department within the annual property certification. Internal, Financial and Grants audit sections of the auditor’s department will develop a procedure to ensure that all the assets are included in the inventory list prior to sending the list to the respective departments for annual certification. This will be implemented by 09/30/2024.

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 403624 2023-002
    Significant Deficiency
  • 403625 2023-003
    Significant Deficiency Repeat
  • 403626 2023-003
    Significant Deficiency Repeat
  • 980065 2023-002
    Significant Deficiency
  • 980066 2023-002
    Significant Deficiency
  • 980067 2023-003
    Significant Deficiency Repeat
  • 980068 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $50.62M
93.914 Hiv Emergency Relief Project Grants $19.95M
21.023 Emergency Rental Assistance Program $16.63M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $11.00M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $10.87M
93.268 Immunization Cooperative Agreements $6.68M
93.917 Hiv Care Formula Grants $4.09M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $2.82M
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $2.40M
93.137 Community Programs to Improve Minority Health Grant Program $2.17M
93.499 Low Income Household Water Assistance Program $2.12M
93.566 Refugee and Entrant Assistance_state Administered Programs $2.07M
20.205 Highway Planning and Construction $1.63M
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $1.50M
93.940 Hiv Prevention Activities_health Department Based $1.39M
84.010 Title I Grants to Local Educational Agencies $1.19M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.14M
16.741 Dna Backlog Reduction Program $1.08M
14.231 Emergency Solutions Grant Program $1.06M
14.218 Community Development Block Grants/entitlement Grants $1.05M
16.593 Residential Substance Abuse Treatment for State Prisoners $976,171
14.239 Home Investment Partnerships Program $898,620
21.027 Coronavirus State and Local Fiscal Recovery Funds $877,062
16.606 State Criminal Alien Assistance Program $868,167
14.879 Mainstream Vouchers $780,089
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $777,621
14.241 Housing Opportunities for Persons with Aids $710,907
81.042 Weatherization Assistance for Low-Income Persons $704,258
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $694,057
93.069 Public Health Emergency Preparedness $692,576
16.833 National Sexual Assault Kit Initiative $682,706
10.555 National School Lunch Program $586,360
21.016 Equitable Sharing $541,709
93.778 Medical Assistance Program $458,023
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $456,789
16.922 Equitable Sharing Program $423,973
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $362,090
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $322,453
10.553 School Breakfast Program $320,805
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $319,625
16.838 Comprehensive Opioid Abuse Site-Based Program $315,878
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $272,143
16.575 Crime Victim Assistance $267,496
16.820 Postconviction Testing of Dna Evidence to Exonerate the Innocent $253,489
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $198,369
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $194,247
16.588 Violence Against Women Formula Grants $193,647
10.872 Healthy Food Financing Initiative (b) $189,955
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $183,565
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $175,294
16.738 Edward Byrne Memorial Justice Assistance Grant Program $163,906
97.067 Homeland Security Grant Program $155,235
96.001 Social Security_disability Insurance $154,000
84.425 Education Stabilization Fund $117,191
93.270 Adult Viral Hepatitis Prevention and Control $114,986
93.070 Environmental Public Health and Emergency Response $103,086
84.027 Special Education_grants to States $96,263
93.008 Medical Reserve Corps Small Grant Program $95,058
93.991 Preventive Health and Health Services Block Grant $90,759
14.896 Family Self-Sufficiency Program $83,487
21.032 Local Assistance and Tribal Consistency Fund $81,057
16.812 Second Chance Act Reentry Initiative $61,929
10.175 Farmers Market and Local Food Promotion Program (b) $58,966
95.001 High Intensity Drug Trafficking Areas Program $38,123
16.746 Capital Case Litigation Initiative $35,357
16.585 Drug Court Discretionary Grant Program $33,711
93.433 Acl National Institute on Disability, Independent Living, and Rehabilitation Research $31,950
84.424 Student Support and Academic Enrichment Program $24,475
84.367 Improving Teacher Quality State Grants $20,073
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $10,417
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $9,889
97.091 Homeland Security Biowatch Program $4,561
84.365 English Language Acquisition State Grants $1,574
93.568 Low-Income Home Energy Assistance $322