FAC Explorer

Finding 46890 (2022-002)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-16
Audit: 45925
Organization: Guilford County (NC)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: One out of eight reports was submitted late, impacting timely review of expenditures.
  • Impacted Requirements: Monthly and quarterly reports must be submitted to the Department of Treasury within 15 days of month-end.
  • Recommended Follow-Up: Establish a tracking process to ensure all reporting deadlines are met consistently.

Finding Text

U.S. Department of Treasury Emergency Rental Assistance Program Assistance Listing # 21.023 Finding 2022-002 Nonmaterial Noncompliance ? Reporting Criteria: Monthly and quarterly reports are due to the Department of Treasury within 15 days of month-end. The County should ensure all necessary reports are submitted timely. Condition: There was 1 out of 8 reports submitted late as noted below. Questioned costs: None Context: There was one instance where a report was submitted 13 days later than the required deadline. Effect: Expenditures may not be reviewed and approved by the grantor Agency in a timely manner. Cause: Staff turnover at the Director level. Also, increased workload caused by the global pandemic, coupled with staffing shortages during the year. Recommendation: We recommend the County implement a process to track and meet required reporting deadlines going forward. Management?s Response: The delay in reporting was due to turnover in the Finance Director position in mid-June 2022 and a subsequent misunderstanding of the due date. The newly appointed interim Finance Director believed the report to be due by July 31, 2022. We agree with the recommendation.

Corrective Action Plan

2022-002 Name of Contact Person: John Barfield Corrective Action: The County will implement a process to track and meet required reporting deadlines going forward. Proposed Completion Date: This will be completed by March 31, 2023.

Categories

Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $37.51M
21.027 Coronavirus State and Local Fiscal Recovery Fund $2.85M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.65M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.46M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $893,723
93.568 Low-Income Home Energy Assistance $759,010
93.268 Immunization Cooperative Agreements $757,300
93.563 Child Support Enforcement $590,906
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $443,324
93.U01 Adoption Fostercare $361,580
21.019 Coronavirus Relief Fund $304,137
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $280,142
93.217 Family Planning_services $240,258
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $224,924
16.710 Public Safety Partnership and Community Policing Grants $219,317
93.767 Children's Health Insurance Program $207,733
93.498 Provider Relief Fund $176,500
93.617 Voting Access for Individuals with Disabilities_grants to States $173,890
16.803 Recovery Act - Eward Byrne Memorial Justice Assistance Grant (jag) Program/ Grants to States and Territories $154,789
93.645 Stephanie Tubbs Jones Child Welfare Services Program $153,054
93.556 Promoting Safe and Stable Families $152,111
95.001 High Intensity Drug Trafficking Areas Program $148,306
93.940 Hiv Prevention Activities_health Department Based $142,273
93.667 Social Services Block Grant $127,257
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $112,815
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $105,491
93.053 Nutrition Services Incentive Program $102,061
10.555 National School Lunch Program $96,598
93.136 Injury Prevention and Control Research and State and Community Based Programs $95,784
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $92,699
93.994 Maternal and Child Health Services Block Grant to the States $92,175
93.069 Public Health Emergency Preparedness $80,000
97.042 Emergency Management Performance Grants $78,071
16.922 Equitable Sharing Program $74,005
20.507 Federal Transit_formula Grants $70,665
16.738 Edward Byrne Memorial Justice Assistance Grant Program $69,713
93.558 Temporary Assistance for Needy Families $69,463
20.509 Formula Grants for Rural Areas and Tribal Transit Program $58,162
20.600 State and Community Highway Safety $41,060
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $38,809
93.658 Foster Care_title IV-E $37,088
93.305 National State Based Tobacco Control Programs $36,799
16.034 Coronavirus Emergency Supplemental Funding Program $36,692
93.566 Refugee and Entrant Assistance_state Administered Programs $31,119
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $30,646
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $29,044
93.778 Medical Assistance Program $27,576
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $8,002
93.659 Adoption Assistance $1,110
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100