FAC Explorer

Finding 497460 (2023-003)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-09-20
Audit: 320246
Organization: County of Dane (WI)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: Subawards for the COVID-19 Emergency Rental Assistance program lacked required information as per 2 CFR section 200.332(a).
  • Impacted Requirements: Failure to use the County's subaward agreement template led to non-compliance with federal guidelines.
  • Recommended Follow-Up: Use the correct subaward template moving forward and consider retroactively providing necessary information to subrecipients.

Finding Text

Finding 2023-003 Assistance Listing Number: 21.023 Program Title: COVID-19 Emergency Rental Assistance (ERA) Award Number / Year: 1505-0270 / 2023 Federal Agency: U.S. Department of Treasury Pass-Through Entity: Not applicable Criteria: 2 CFR section 200.332(a) requires all subaward contracts contain the required information as documented in 2 CFR section 200.332(a)(1) in order for subrecipients to comply with the award agreement. Condition/Context: Both of the two subawards selected for testing did not contain the required elements found in 2 CFR Part 200.332(a). The sample selected was not statistically valid. Cause: The County's subaward agreement template which contains the required elements was not utilized for this program. Effect: The subaward agreement contracts did not contain the required information; therefore, the subrecipients may not have obtained the appropriate grant information needed to comply with the terms and conditions of the award. Questioned Costs: None noted. Recommendation: We recommend utilizing the County's subaward agreement template to ensure the required information is communicated to subrecipients. In addition, the County should consider providing the required information to the subrecipients retrospectively. Management's Response: The County will create Subrecipient Agreements for all providers that are identified as pass-through entities and amend their contracts to add the agreement to existing contracts.

Corrective Action Plan

Finding 2023‐003 Condition Both of the two subawards selected for testing did not contain the required elements found in 2 CFR Part 200.332(a). The sample selected was not statistically valid. Corrective Action Plan Corrective Action Planned: The County will create Subrecipient Agreements for all providers that are identified as pass‐through entities and amend their contracts to add the agreement to existing contracts. Name(s) of Contact Person(s) Responsible for Corrective Action: Jillian Stacey, Housing Program Specialist, and Dylan Seitz, Accountant Anticipated Completion Date: September 30, 2024.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 497461 2023-004
    Significant Deficiency
  • 497462 2023-002
    Significant Deficiency Repeat
  • 497463 2023-002
    Significant Deficiency Repeat
  • 497464 2023-002
    Significant Deficiency Repeat
  • 1073902 2023-003
    Significant Deficiency
  • 1073903 2023-004
    Significant Deficiency
  • 1073904 2023-002
    Significant Deficiency Repeat
  • 1073905 2023-002
    Significant Deficiency Repeat
  • 1073906 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $9.28M
93.563 Child Support Enforcement $7.43M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $5.67M
93.658 Foster Care_title IV-E $4.64M
20.106 Airport Improvement Program $4.63M
10.551 Supplemental Nutrition Assistance Program $2.98M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.00M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.60M
93.575 Child Care and Development Block Grant $1.59M
14.267 Continuum of Care Program $1.26M
14.218 Community Development Block Grants/entitlement Grants $720,843
93.667 Social Services Block Grant $608,915
93.958 Block Grants for Community Mental Health Services $569,702
93.659 Adoption Assistance $433,140
93.090 Guardianship Assistance $374,651
93.778 Medical Assistance Program $356,123
93.645 Stephanie Tubbs Jones Child Welfare Services Program $296,871
94.006 Americorps $280,251
97.042 Emergency Management Performance Grants $266,492
14.239 Home Investment Partnerships Program $229,837
93.558 Temporary Assistance for Needy Families $208,777
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $204,882
93.788 Opioid Str $200,596
97.067 Homeland Security Grant Program $177,476
93.053 Nutrition Services Incentive Program $169,031
95.001 High Intensity Drug Trafficking Areas Program $165,764
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $165,134
16.593 Residential Substance Abuse Treatment for State Prisoners $151,560
20.600 State and Community Highway Safety $116,971
10.902 Soil and Water Conservation $113,588
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $107,615
20.616 National Priority Safety Programs $107,131
16.588 Violence Against Women Formula Grants $100,932
93.556 Promoting Safe and Stable Families $95,172
16.575 Crime Victim Assistance $78,572
93.747 Elder Abuse Prevention Interventions Program $77,140
93.052 National Family Caregiver Support, Title Iii, Part E $66,109
84.181 Special Education-Grants for Infants and Families $55,000
21.032 Local Assistance and Tribal Consistency Fund $50,000
16.838 Comprehensive Opioid Abuse Site-Based Program $40,869
16.710 Public Safety Partnership and Community Policing Grants $35,767
16.585 Drug Court Discretionary Grant Program $30,200
16.609 Project Safe Neighborhoods $21,911
10.069 Conservation Reserve Program $21,570
93.324 State Health Insurance Assistance Program $19,926
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $16,000
93.071 Medicare Enrollment Assistance Program $15,330
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $13,896
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,600
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,257
81.086 Conservation Research and Development $12,537
93.767 Children's Health Insurance Program $4,136
21.016 Equitable Sharing $2,096
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $106