FAC Explorer

Finding 485258 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-28
Audit: 318016
Organization: Lake County, Illinois (IL)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: The County failed to submit required reports under the Federal Funding Accountability and Transparency Act.
  • Impacted Requirements: Reports for first-tier subawards of $30,000 or more were not filed as mandated.
  • Recommended Follow-Up: Assign responsibility for report submissions, prepare future reports, and assess if past reports need to be submitted.

Finding Text

Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act, 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/Context: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 485251 2023-002
    Significant Deficiency
  • 485252 2023-002
    Significant Deficiency
  • 485253 2023-002
    Significant Deficiency
  • 485254 2023-002
    Significant Deficiency
  • 485255 2023-002
    Significant Deficiency
  • 485256 2023-002
    Significant Deficiency
  • 485257 2023-002
    Significant Deficiency
  • 1061693 2023-002
    Significant Deficiency
  • 1061694 2023-002
    Significant Deficiency
  • 1061695 2023-002
    Significant Deficiency
  • 1061696 2023-002
    Significant Deficiency
  • 1061697 2023-002
    Significant Deficiency
  • 1061698 2023-002
    Significant Deficiency
  • 1061699 2023-002
    Significant Deficiency
  • 1061700 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.74M
17.259 Wia Youth Activities $1.01M
17.258 Wia Adult Program $875,265
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $823,817
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $715,157
14.218 Cdbg - Entitlement Grants Cluster $530,492
93.563 Child Support Enforcement $513,022
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $366,880
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $349,893
93.493 Congressional Directives $348,015
93.778 Medical Assistance Program $338,216
16.320 Services for Trafficking Victims $327,272
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $268,975
14.267 Continuum of Care Program $201,286
93.917 Hiv Care Formula Grants $201,137
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $190,165
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $161,379
93.667 Social Services Block Grant $160,620
97.042 Emergency Management Performance Grants $154,784
93.914 Hiv Emergency Relief Project Grants $151,815
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $138,004
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $129,058
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $120,000
93.958 Block Grants for Community Mental Health Services $117,046
16.575 Crime Victim Assistance $111,719
95.001 High Intensity Drug Trafficking Areas Program $104,302
93.217 Family Planning_services $90,538
20.205 Highway Planning and Construction $72,781
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $65,158
16.746 Capital Case Litigation Initiative $60,072
16.753 Congressionally Recommended Awards $59,008
10.555 National School Lunch Program $58,652
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $55,595
14.231 Emergency Solutions Grant Program $54,345
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $53,552
17.245 Trade Adjustment Assistance $49,317
90.404 2018 Hava Election Security Grants $41,496
16.838 Comprehensive Opioid Abuse Site-Based Program $39,690
66.472 Beach Monitoring and Notification Program Implementation Grants $34,973
15.608 Fish and Wildlife Management Assistance $33,861
10.553 School Breakfast Program $27,242
17.278 Wia Dislocated Worker Formula Grants $25,933
93.136 Injury Prevention and Control Research and State and Community Based Programs $23,809
93.788 Opioid Str $21,580
14.239 Home Investment Partnerships Program $20,700
93.597 Grants to States for Access and Visitation Programs $20,495
16.606 State Criminal Alien Assistance Program $19,545
93.940 Hiv Prevention Activities_health Department Based $18,854
97.047 Building Resilient Infrastructure and Communities $14,502
17.285 Apprenticeship USA Grants $12,939
66.605 Performance Partnership Grants $12,633
21.027 Coronavirus State and Local Fiscal Recovery Funds $12,486
93.268 Immunization Cooperative Agreements $12,358
97.052 Emergency Operations Center $10,586
16.607 Bulletproof Vest Partnership Program $9,610
97.039 Hazard Mitigation Grant $8,915
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $8,882
93.069 Public Health Emergency Preparedness $8,253
20.600 State and Community Highway Safety $6,992
97.024 Emergency Food and Shelter National Board Program $6,907
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,664
16.825 Smart Prosecution Initiative $4,696
20.616 National Priority Safety Programs $3,992
21.023 Emergency Rental Assistance Program $3,382
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,000
93.959 Block Grants for Prevention and Treatment of Substance Abuse $509
17.277 Workforce Investment Act (wia) National Emergency Grants $283