FAC Explorer

Finding 480883 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-09
Audit: 316995
Organization: Anoka County (MN)
Auditor: Minnesota Office of the State Auditor

AI Summary

  • Core Issue: Anoka County failed to report required subawards over $30,000 to the FSRS, violating FFATA requirements.
  • Impacted Requirements: Compliance with Title 2 U.S. Code of Federal Regulations § 200.303 and FFATA reporting obligations.
  • Recommended Follow-Up: Establish procedures for FFATA reporting and collaborate with federal authorities to rectify the reporting issue.

Finding Text

2023-005 Reporting – Federal Funding Accountability and Transparency Act (FFATA) Prior Year Finding Number: N/A Year of Finding Origination: 2023 Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Housing and Urban Development Program: 14.218 Community Development Block Grants/Entitlement Grants Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, that are codified in Title 2 Code of Federal Regulations, Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: Anoka County has not submitted subaward information in the FSRS as required by the FFATA for the Community Development Block Grant. Questioned Costs: None. Context: A subaward is any award provided by a pass-through entity to a subrecipient for the subrecipient to administer part of a federal award received by the pass-through entity. This issue was noted during the audit of the Community Development Block Grant; however, it impacts federal programs County-wide. Effect: Anoka County is not in compliance with FFATA reporting. Cause: The County missed HUD notifications that FFATA needed to be implemented. Recommendation: We recommend Anoka County implement procedures to complete reports required by FFATA. In addition, we recommend Anoka County work with the federal government on how best to correct reporting. View of Responsible Official: Concur

Corrective Action Plan

Finding Number: 2023-005 Finding Title: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Program: 14.218 Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Renee Sande – Manager, Community Development Corrective Action Planned: Anoka County Community Development staff is implementing procedures to ensure the completion of reports required by Federal Funding Accountability and Transparency Act (FFATA). As part of the procedures, staff will establish and maintain effective internal controls over the federal award to ensure compliance with federal statutes and regulations, along with the terms and conditions of the federal award. Community Development will consult with the U.S. Department of Housing and Urban Development (HUD) on how best to correct reporting. Moving forward, Federal Funding Accountability and Transparency Act (FFATA) reporting will be completed promptly within the required 30 days for applicable subawards of $30,000 or more. This task has been added to the annual contracting process and to assist with tracking, this item has been added to the Community Development Block Grant (CDBG) sub-recipient check list. Anticipated Completion Date: By July 31, 2024, Community Development staff will add required PY 2023 and PY 2022 CDBG recipients of grants or cooperative agreements to the Federal Subaward Reporting System (FSRS) as required for subawards of $30,000 or more per the Federal Funding Accountability and Transparency Act (FFATA).

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 480884 2023-005
    Significant Deficiency
  • 480885 2023-004
    Significant Deficiency
  • 1057325 2023-005
    Significant Deficiency
  • 1057326 2023-005
    Significant Deficiency
  • 1057327 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $20.18M
93.778 Medical Assistance Program $12.12M
93.563 Child Support Enforcement $6.78M
14.218 Community Development Block Grants/entitlement Grants $4.43M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $4.35M
20.205 Highway Planning and Construction $3.88M
93.558 Temporary Assistance for Needy Families $3.21M
93.658 Foster Care_title IV-E $1.98M
93.667 Social Services Block Grant $1.44M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.15M
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $859,970
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $684,380
93.575 Child Care and Development Block Grant $502,080
14.239 Home Investment Partnerships Program $418,466
95.001 High Intensity Drug Trafficking Areas Program $378,641
17.258 Wia Adult Program $376,918
93.994 Maternal and Child Health Services Block Grant to the States $302,185
93.069 Public Health Emergency Preparedness $275,867
17.278 Wia Dislocated Worker Formula Grants $229,756
97.042 Emergency Management Performance Grants $226,709
93.268 Covid-19 - Immunization Cooperative Agreements $176,562
17.235 Senior Community Service Employment Program $147,531
93.959 Block Grants for Prevention and Treatment of Substance Abuse $146,178
97.067 Homeland Security Grant Program $144,814
10.555 National School Lunch Program $136,214
20.507 Federal Transit_formula Grants $136,180
16.741 Dna Backlog Reduction Program $135,052
17.259 Wia Youth Activities $132,228
16.575 Crime Victim Assistance $128,418
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $125,674
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $123,951
16.833 National Sexual Assault Kit Initiative $112,573
93.052 National Family Caregiver Support, Title Iii, Part E $109,685
14.231 Covid-19 - Emergency Solutions Grant Program $103,576
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $102,639
93.669 Child Abuse and Neglect State Grants $102,063
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $101,123
21.032 Covid-19 - Local Assistance and Tribal Consistency Fund $100,000
93.590 Community-Based Child Abuse Prevention Grants $88,204
10.553 School Breakfast Program $84,181
16.585 Drug Court Discretionary Grant Program $68,369
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $63,988
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $55,682
97.012 Boating Safety Financial Assistance $48,792
93.583 Refugee and Entrant Assistance_wilson/fish Program $48,168
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $46,970
93.645 Stephanie Tubbs Jones Child Welfare Services Program $37,272
94.002 Retired and Senior Volunteer Program $30,358
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $30,000
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $28,854
93.268 Immunization Cooperative Agreements $27,638
93.747 Covid-19 - Elder Abuse Prevention Interventions Program $25,278
93.556 Promoting Safe and Stable Families $20,908
14.239 Covid-19 - Home Investment Partnerships Program $16,310
16.543 Missing Children's Assistance $14,213
10.555 Covid-19 - National School Lunch Program $12,145
93.136 Injury Prevention and Control Research and State and Community Based Programs $10,896
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $6,769
93.251 Early Hearing Detection and Intervention $4,875
45.310 Grants to States $4,003
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $3,276
20.600 State and Community Highway Safety $2,675
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,500
93.566 Refugee and Entrant Assistance_state Administered Programs $1,470
16.710 Public Safety Partnership and Community Policing Grants $805
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $525