FAC Explorer

Finding 498388 (2023-004)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-09-26
Audit: 321127
Organization: Ottawa County District Board of Health (OH)
Auditor: Keith Faber Auditor of State

AI Summary

  • Core Issue: The County lacks adequate internal controls over federal expenditures, particularly for the Coronavirus State and Local Fiscal Recovery Funds.
  • Impacted Requirements: There are no established policies to identify specific expenditures, risking non-compliance with federal regulations.
  • Recommended Follow-Up: The County and Nursing Home must implement controls to ensure all expenditures are properly tracked and compliant with program requirements.

Finding Text

Significant Deficiency Sound internal control procedures include policies and procedures designed to provide reasonable assurance that the County is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Due to deficiencies in internal controls over federal expenditures, the County, specifically Riverview Nursing Home (the Nursing Home), did not have policies and procedures in place to identify specific expenditures charged to the Coronavirus State and Local Fiscal Recovery Funds (AL #21.027) program. Although the County and Nursing Home subsequently identified expenditures that complied with allowable activities and allowable costs/cost principles requirements, the failure to have the proper controls in place to ensure expenditures were made in accordance with program requirements could result in Treasury taking action against the County, including having to payback unidentifiable expenditures. The County and Nursing Home should implement and have controls in place to help ensure program expenditures are properly identified and monitored for compliance.

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 498387 2023-004
    Significant Deficiency
  • 498389 2023-004
    Significant Deficiency
  • 1074829 2023-004
    Significant Deficiency
  • 1074830 2023-004
    Significant Deficiency
  • 1074831 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $2.18M
93.558 Temporary Assistance for Needy Families $960,950
20.509 Formula Grants for Rural Areas and Tribal Transit Program $913,346
93.658 Foster Care_title IV-E $533,639
93.778 Medical Assistance Program $487,809
93.667 Social Services Block Grant $437,600
93.563 Child Support Enforcement $412,597
97.039 Hazard Mitigation Grant $347,777
97.067 Homeland Security Grant Program $328,738
93.659 Adoption Assistance $269,046
17.258 Wia Adult Program $263,566
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $225,465
17.278 Wia Dislocated Worker Formula Grants $216,049
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $202,544
14.239 Home Investment Partnerships Program $160,218
17.259 Wia Youth Activities $158,335
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $137,651
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $122,635
17.277 Covid-19 Workforce Investment Act (wia) National Emergency Grants $113,873
17.225 Unemployment Insurance $107,846
21.032 Local Assistance and Tribal Consistency Fund $100,000
93.597 Grants to States for Access and Visitation Programs $69,450
97.042 Emergency Management Performance Grants $66,300
93.556 Promoting Safe and Stable Families $53,390
84.181 Special Education-Grants for Infants and Families $48,395
93.472 Title IV-E Prevention and Family Services and Programs (a) $44,188
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $38,759
93.053 Nutrition Services Incentive Program $37,798
16.575 Crime Victim Assistance $32,918
93.645 Stephanie Tubbs Jones Child Welfare Services Program $32,000
93.575 Child Care and Development Block Grant $29,229
10.561 Covid-19 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $18,991
17.277 Workforce Investment Act (wia) National Emergency Grants $17,966
90.404 2018 Hava Election Security Grants $12,041
93.767 Children's Health Insurance Program $9,680
84.181 Covid-19 Special Education-Grants for Infants and Families $7,359
16.585 Drug Court Discretionary Grant Program $6,215
93.747 Covid-19 Elder Abuse Prevention Interventions Program $3,829
17.207 Employment Service/wagner-Peyser Funded Activities $3,317
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,164
17.245 Trade Adjustment Assistance $530