FAC Explorer

Finding 403862 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-28
Audit: 310753
Organization: Palm Beach County Board of County Commissioners (FL)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The County failed to provide evidence of timely reviews for all quarterly Cash on Hand reports, which were submitted late.
  • Impacted Requirements: Compliance with HUD reporting requirements is at risk, potentially leading to disallowed expenditures or loss of future funding.
  • Recommended Follow-Up: Revise oversight policies to ensure timely reviews and establish documentation of compliance checks before report submission.

Finding Text

2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.

Corrective Action Plan

The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $25.88M
93.914 Hiv Emergency Relief Project Grants $4.77M
14.218 Community Development Block Grants/entitlement Grants $2.80M
93.568 Low-Income Home Energy Assistance $2.10M
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $1.80M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.26M
97.067 Homeland Security Grant Program $978,180
14.248 Community Development Block Grants_section 108 Loan Guarantees $900,000
97.044 Assistance to Firefighters Grant $711,956
93.563 Child Support Enforcement $676,232
97.132 Financial Assistance for Countering Violent Extremism $612,967
16.575 Crime Victim Assistance $523,195
16.582 Crime Victim Assistance/discretionary Grants $476,592
14.231 Emergency Solutions Grant Program $436,325
93.136 Injury Prevention and Control Research and State and Community Based Programs $423,579
97.024 Emergency Food and Shelter National Board Program $400,000
16.320 Services for Trafficking Victims $325,975
16.838 Comprehensive Opioid Abuse Site-Based Program $320,094
90.404 2018 Hava Election Security Grants $315,260
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $297,200
97.007 Homeland Security Preparedness Technical Assistance Program $291,454
93.499 Low Income Household Water Assistance Program $291,213
97.042 Emergency Management Performance Grants $280,997
14.267 Continuum of Care Program $236,845
20.509 Formula Grants for Rural Areas and Tribal Transit Program $228,499
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $212,666
20.600 State and Community Highway Safety $200,000
14.239 Home Investment Partnerships Program $186,553
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $178,644
16.036 Prosecuting Cold Cases Using Dna $137,153
93.053 Nutrition Services Incentive Program $128,213
14.241 Housing Opportunities for Persons with Aids $120,725
93.569 Community Services Block Grant $109,547
20.106 Airport Improvement Program $108,165
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $105,000
20.507 Federal Transit_formula Grants $101,566
20.616 National Priority Safety Programs $100,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $94,940
93.052 National Family Caregiver Support, Title Iii, Part E $88,556
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $87,982
16.017 Sexual Assault Services Formula Program $81,363
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $80,558
15.605 Sport Fish Restoration Program $57,557
97.039 Hazard Mitigation Grant $52,500
16.606 State Criminal Alien Assistance Program $49,989
20.205 Highway Planning and Construction $42,848
16.741 Dna Backlog Reduction Program $40,645
16.817 Byrne Criminal Justice Innovation Program $39,387
20.325 Consolidated Rail Infrastructure and Safety Improvements $27,007
15.245 Plant Conservation and Restoration Management $24,639
95.001 High Intensity Drug Trafficking Areas Program $23,556
10.767 Intermediary Relending Program $19,587
14.401 Fair Housing Assistance Program_state and Local $8,100
11.419 Coastal Zone Management Administration Awards $6,854
16.588 Violence Against Women Formula Grants $5,314
14.256 Neighborhood Stabilization Program-2 $3,425
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $887
16.812 Second Chance Act Reentry Initiative $396
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $-5,172