FAC Explorer

Finding 45342 (2022-001)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-14
Audit: 44675
Organization: County of Cumberland (NC)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: The County lacks documentation for the review and approval process of Emergency Rental Assistance Program applications.
  • Impacted Requirements: This finding violates Section 200.303 of the Uniform Grant Guidance, which mandates effective internal controls over federal awards.
  • Recommended Follow-up: The County should enhance its system to capture review evidence or establish manual procedures to ensure proper documentation of the approval process.

Finding Text

U.S. Department of Treasury Pass-through Entity: N.C. Pandemic Recovery Office Program Name: Emergency Rental Assistance Program Federal Assistance Listing Number 21.023 Eligibility Material Weakness Finding 2022-001 Criteria: Section 200.303 of the Uniform Grant Guidance states that, 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: The County did not retain evidence of the initial review and approval or the secondary review and approval for each participant. Effect: Without additional documentation retained, the County cannot demonstrate to a third party reviewer it has appropriate controls in place to ensure applications are properly reviewed and approved prior to the payment of the benefit. Cause: The system used to maintain documentation of the program does not provide evidence of the secondary review prior to payment of the benefit. Recommendation: The County should either modify the system used to review and approve to include evidence of the review and approval process or create manual procedures that document the review and approval process. Views of responsible officials and planned corrective actions: The County agrees with this finding.

Corrective Action Plan

Finding 2022-001 Name of Contact Person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: After approval of the disbursement, a 2nd party QA check will be completed and documented in the file by a lead or supervisor. This review will satisfy the requirement in the control documents that every case will have a 2nd party review prior to monies being distributed. Proposed Completion Date: February 28, 2023

Categories

Subrecipient Monitoring Eligibility Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $6.69M
93.568 Low-Income Home Energy Assistance $6.32M
93.778 Medical Assistance Program $6.20M
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.10M
93.658 Foster Care_title IV-E $4.32M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $4.07M
93.563 Child Support Enforcement $3.94M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.30M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $868,538
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $717,958
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $542,452
20.205 Highway Planning and Construction $395,817
93.994 Maternal and Child Health Services Block Grant to the States $393,340
93.268 Immunization Cooperative Agreements $316,381
21.016 Equitable Sharing $295,199
16.579 Edward Byrne Memorial Justice Assistance Grant $203,474
93.217 Family Planning_services $164,438
16.575 Crime Victim Assistance $147,673
14.267 Continuum of Care Program $139,496
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $137,078
20.509 Formula Grants for Rural Areas and Tribal Transit Program $136,559
93.767 Children's Health Insurance Program $119,318
93.387 National and State Tobacco Control Program (b) $104,461
14.218 Community Development Block Grants/entitlement Grants $103,409
93.645 Stephanie Tubbs Jones Child Welfare Services Program $102,602
45.310 Grants to States $86,360
97.042 Emergency Management Performance Grants $82,718
21.019 Coronavirus Relief Fund $81,898
93.667 Social Services Block Grant $66,525
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $60,158
93.558 Temporary Assistance for Needy Families $54,290
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $50,541
93.069 Public Health Emergency Preparedness $49,105
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $40,467
14.239 Home Investment Partnerships Program $31,933
93.991 Preventive Health and Health Services Block Grant $30,481
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $26,000
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $22,284
10.551 Supplemental Nutrition Assistance Program $17,525
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $10,654
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $9,916
97.067 Homeland Security Grant Program $3,013
93.566 Refugee and Entrant Assistance_state Administered Programs $2,820
64.033 Va Supportive Services for Veteran Families Program $2,109
10.550 Food Distribution $1,755