FAC Explorer

Finding 42958 (2022-001)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 43882
Organization: Commissioners of St. Mary's County (MD)
Auditor: Sb & Company LLC

AI Summary

  • Core Issue: The County failed to submit the SF-271 reports on time for the Airport Improvement Program, indicating a lack of effective internal controls.
  • Impacted Requirements: Compliance with 2 CFR 200.303 mandates timely reporting to ensure proper management of Federal awards.
  • Recommended Follow-Up: Implement measures to ensure adherence to submission deadlines for all required reports.

Finding Text

Finding 2022-001 U.S. Department of Transportation Assistance Listing Number 20.106 ? COVID-19 ? Airport Improvement Program Compliance and Internal Controls Deficiency over Reporting Repeat Findings: No Criteria: In accordance with 2 CFR ?200.303, The non-Federal entity must: (a) 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. Until the grant is completed and closed, the grantee is responsible for submitting SF-271 (construction projects) reports due 90 days after the end of each Federal fiscal year in which this grant is open (due December 31 of each year this grant is open). Condition and Context: For 1 out of 3 selections, the County did not submit the reports timely to the Federal agency. Cause: The County did not have the controls and resources in place to ensure timely completion of the SF-271 (construction projects) report. Effect or Potential Effect: The County is not in compliance with the reporting requirement. Questioned Costs: None. Recommendation: We recommend that the Organization adhere to the required submission dates. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.

Corrective Action Plan

Finding 2022-001 Planned Corrective Action: The grant management duties will be assigned to more than one person to avoid late reports being submitted in the future. Additionally, more than one staff member in Department of Public Works (DPWT) will have the ability to submit reports in the event the lead grants manager is unavailable. If future reports are expected to be late, the Deputy Director of Finance will be notified as to why the report is late. Name of Contact Person: James Gotsch, Director/Department Head Anticipated Completion Date: The above actions will be implemented before the next quarterly report is due ? by April 30, 2023. The additional assigned staff member(s) for the above noted responsibilities will be reported to the Deputy Director of Finance and Chief Financial Officer by April 30, 2023.

Categories

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

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Corona Virus State and Local Fiscal Recovery Fund $5.69M
21.023 Emergency Rental Assistance Program $4.52M
20.106 Airport Improvement Program $3.14M
21.019 Coronavirus Relief Fund $1.94M
15.614 Coastal Wetlands Planning, Protection and Restoration Program $557,191
97.036 Disaster Grants-Public Assistance-Isaias Ts $460,634
93.575 Child Care and Development Block Grant $228,283
14.231 Emergency Solutions Grants Program $176,117
20.507 Federal Transit-Formula Grants $153,741
93.778 Medical Assistance Program $143,963
93.788 Opioid Str $136,898
14.228 Community Development Block Grants/states Program and Non-Entitlementgrants in Hawaii - Covid-19 $118,745
20.509 Formula Grants for Rural Areas $106,837
12.618 Community Economic Adjustment Assistance for Establishment Or Expansion of A Military Installation $99,168
14.225 Community Development Block Grants/special Purpose Grants/insular Areas $86,623
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $84,420
97.067 Homeland Security Grant Program $34,560
16.034 Coronavirus Emergency Supplemental Funding $33,852
93.150 Projects for Assistance in Transition From Homelessness (path) $30,190
94.002 Americorps Seniors Retired and Senior Volunteer Program $25,955
16.738 Edward Byrne Memorial Justice Assistance Grant Program $22,088
12.600 Community Investment - Retrofit Sidewalk $21,956
93.324 State Health Insurance Assistance Program $14,520
97.042 Emergency Management Performance Grants $11,437
93.563 Child Support Enforcement $8,083
93.053 Nutrition Services Incentive Program $6,904
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $3,836
95.001 High Intensity Drug Trafficking Areas Program $3,750
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Careombudsman Services for Older Individuals - Covid-19 $3,443
20.600 National Priority Safety Programs $1,386
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $845
93.071 Medicare Enrollment Assistance Program $799
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $664
93.052 National Family Caregiver Support, Title Iii, Part E $547
20.616 National Priority Safety Programs $500