FAC Explorer

Finding 41711 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 38704
Organization: Forsyth County, North Carolina (NC)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: The County lacks evidence of a proper review process for reports submitted under the Emergency Rental Assistance Program.
  • Impacted Requirements: Failure to comply with Section 200.303 of the Uniform Grant Guidance regarding internal controls and documentation retention.
  • Recommended Follow-Up: Ensure all reports are saved with proof of review and submission details, and implement procedures to maintain compliance.

Finding Text

U.S. Department of Treasury Federal Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Significant Deficiency and Non-Material Non-Compliance - Reporting Finding 2022-004 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While the County noted it has a review process in place for submitted reports, there was no evidence that the review took place. Additionally, copies of certain reports submitted were not retained. Context: We tested nine reports out of thirty-eight submitted during the year and found all nine did not have evidence that a review took place prior to submission and the date it was submitted. Additionally, copies of four out of the nine reports had not been retained on file. Effect: We could not determine if the County was compliant with certain reporting requirements or that reports were reviewed and submitted timely. Cause: The County did not retain all reports submitted through the Treasury or State website including proof of review and date of submission. Recommendation: We recommend the County save a copy of all reports, along with evidence of all supporting documentation to the County?s records and including who prepared and reviewed the report prior to submission. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.

Corrective Action Plan

Finding 2022-004, Significant Deficiency and Non-Material Non-Compliance - Reporting Corrective Action Plan: Goal: To ensure US Treasury reports are submitted timely and accurately, the County will log into the US Treasury website to download and save copies of previously submitted ERAP reports. Plan: The County will retain a repository with internally reviewed and uploaded reports. Performance Improvement Strategies: 1. Prior to March 10, 2023, reports that were submitted in the US Treasury website related to ERAP were not able to be saved/retained. 2. Leadership will log into the US Treasury website and download all prior reports submitted + will continue to download and save reports submitted henceforth. 3. All staff who participate in the submission of reports will sign and date the submitted report to verify internal review of information submitted. 4. Copies of reports will be stored in the shared Teams Channel for ERAP. 5. Supporting reports/documentation and meetings related to US Treasury reports will be retained via printed/signed copies. Responsible Parties: Mia Stockton, Economic Services Division Director Timeframes: Prior reports submitted will be downloaded and retained no later than 3/17/2023. Future reports/updates to reports will be retained upon submission.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 41701 2022-002
    Material Weakness
  • 41702 2022-002
    Material Weakness
  • 41703 2022-002
    Material Weakness
  • 41704 2022-002
    Material Weakness
  • 41705 2022-003
    Significant Deficiency Repeat
  • 41706 2022-003
    Significant Deficiency Repeat
  • 41707 2022-003
    Significant Deficiency Repeat
  • 41708 2022-003
    Significant Deficiency Repeat
  • 41709 2022-003
    Significant Deficiency Repeat
  • 41710 2022-003
    Significant Deficiency Repeat
  • 41712 2022-004
    Significant Deficiency
  • 44505 2022-004
    Significant Deficiency
  • 44506 2022-005
    -
  • 44507 2022-005
    -
  • 44508 2022-005
    -
  • 44509 2022-005
    -
  • 44510 2022-005
    -
  • 44511 2022-005
    -
  • 618143 2022-002
    Material Weakness
  • 618144 2022-002
    Material Weakness
  • 618145 2022-002
    Material Weakness
  • 618146 2022-002
    Material Weakness
  • 618147 2022-003
    Significant Deficiency Repeat
  • 618148 2022-003
    Significant Deficiency Repeat
  • 618149 2022-003
    Significant Deficiency Repeat
  • 618150 2022-003
    Significant Deficiency Repeat
  • 618151 2022-003
    Significant Deficiency Repeat
  • 618152 2022-003
    Significant Deficiency Repeat
  • 618153 2022-004
    Significant Deficiency
  • 618154 2022-004
    Significant Deficiency
  • 620947 2022-004
    Significant Deficiency
  • 620948 2022-005
    -
  • 620949 2022-005
    -
  • 620950 2022-005
    -
  • 620951 2022-005
    -
  • 620952 2022-005
    -
  • 620953 2022-005
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.51M
21.023 Emergency Rental Assistance Program $4.92M
93.568 Low-Income Home Energy Assistance $2.21M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.71M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.64M
93.499 Low Income Household Water Assistance Program $1.02M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $624,312
66.001 Air Pollution Control Program Support $484,388
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $426,727
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $392,903
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $260,685
10.923 Emergency Watershed Protection Program $249,989
93.926 Healthy Start Initiative $194,563
93.767 Children's Health Insurance Program $187,210
93.659 Adoption Assistance $182,421
93.268 Immunization Cooperative Agreements $181,913
93.994 Maternal and Child Health Services Block Grant to the States $176,112
93.217 Family Planning_services $168,324
93.053 Nutrition Services Incentive Program $141,649
93.052 National Family Caregiver Support, Title Iii, Part E $133,403
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $131,203
93.658 Foster Care_title IV-E $131,178
21.019 Coronavirus Relief Fund $120,000
93.645 Stephanie Tubbs Jones Child Welfare Services Program $103,062
93.136 Injury Prevention and Control Research and State and Community Based Programs $83,898
16.738 Edward Byrne Memorial Justice Assistance Grant Program $74,912
93.667 Social Services Block Grant $66,831
93.069 Public Health Emergency Preparedness $55,515
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $54,196
93.563 Child Support Enforcement $46,180
93.558 Temporary Assistance for Needy Families $44,856
93.778 Medical Assistance Program $41,059
14.239 Home Investment Partnerships Program $40,300
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $33,525
93.940 Hiv Prevention Activities_health Department Based $30,452
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $26,427
93.991 Preventive Health and Health Services Block Grant $26,289
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $17,218
93.556 Promoting Safe and Stable Families $12,580
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $7,009
93.566 Refugee and Entrant Assistance_state Administered Programs $2,820
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $245