FAC Explorer

Finding 501493 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-10-01
Audit: 323562
Organization: Public Health - Madison and Dane County (WI)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: Expenditures related to the Revenue Replacement category were missing from two quarterly reports.
  • Impacted Requirements: Compliance with U.S. Treasury's reporting obligations was not fully met, leading to understated cumulative expenditures.
  • Recommended Follow-Up: Verify that all City expenditures are accurately reported in future submissions, including those for subrecipients.

Finding Text

Assistance Listing Number: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number / Year: SLT-0704 / 2023 Pass-Through Entity: Not applicable Criteria: The award agreement with U.S. Treasury states that the recipient agrees to comply with any reporting obligations established by Treasury as they relate to this award. Condition: Two of the four quarterly Project and Expenditure Reports were selected for testing. For the reports tested, the expenditures related to the Revenue Replacement category were not included. Additionally, the expenditures of Public Health Madison and Dane County (PHMDC), a separate legal entity and subrecipient of the City, were reported rather than the payments made to PHMDC. The sample was not statistically valid. Cause: Management was not aware of the requirement to report the revenue replacement related expenditures until the 2024 quarter 1 report when U.S. Treasury updated the reporting portal to provide clearer guidance. Additionally, since the PHMDC expenditures are included in the City's accounting system, they were erroneously used instead of the transfer to PHMDC. Effect: The cumulative expenditures for the Project and Expenditure Reports were understated. Questioned Costs: None noted. Recommendation: When reviewing the reports, ensure that the total City expenditures are reported for all projects.

Corrective Action Plan

On the 1st Quarter 2024 Quarterly Project and Expenditure (P&E) Report, the Grant Supervisor reported all expenditures related to the Revenue Recovery Replacement Category and submitted the report through the Treasury Portal. This correction was made prior to the auditor’s finding for 2023. Going forward, expenditures related to Revenue Recovery Replacement will be reported under Category 6 per the “Compliance and Reporting Guidance, State and Local Fiscal Recovery Fund”, dated March 28, 2024.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 501494 2023-002
    Significant Deficiency
  • 1077935 2023-003
    Significant Deficiency
  • 1077936 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.500 Federal Transit_capital Investment Grants $33.11M
14.871 Section 8 Housing Choice Vouchers $19.38M
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.71M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $4.67M
21.023 Emergency Rental Assistance Program $3.14M
93.498 Provider Relief Fund $2.61M
14.850 Public and Indian Housing $1.81M
14.872 Public Housing Capital Fund $702,438
14.218 Community Development Block Grants/entitlement Grants $676,621
14.239 Home Investment Partnerships Program $581,287
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $544,446
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $385,606
81.041 State Energy Program $332,897
20.525 State of Good Repair Grants Program $329,302
14.195 Section 8 Housing Assistance Payments Program $306,903
20.205 Highway Planning and Construction $304,238
16.838 Comprehensive Opioid Abuse Site-Based Program $276,320
14.276 Youth Homelessness Demonstration Program $246,484
45.024 Promotion of the Arts_grants to Organizations and Individuals $243,759
20.507 Federal Transit_formula Grants $206,389
97.047 Pre-Disaster Mitigation $199,249
16.922 Equitable Sharing Program $181,786
14.182 Section 8 New Construction and Substantial Rehabilitation $173,194
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $170,732
16.817 Byrne Criminal Justice Innovation Program $166,026
66.312 State Environmental Justice Cooperative Agreement Program $128,962
14.267 Continuum of Care Program $111,465
14.870 Resident Opportunity and Supportive Services - Service Coordinators $98,615
14.191 Multifamily Housing Service Coordinators $89,733
14.231 Emergency Solutions Grant Program $72,636
16.738 Edward Byrne Memorial Justice Assistance Grant Program $69,615
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $66,667
20.600 State and Community Highway Safety $62,183
45.312 National Leadership Grants $61,897
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $46,834
10.935 Urban Agriculture and Innovative Production $43,500
16.710 Public Safety Partnership and Community Policing Grants $39,889
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $26,044
16.034 Coronavirus Emergency Supplemental Funding Program $25,000
15.904 Historic Preservation Fund Grants-in-Aid $19,154
16.U02 Safe Streets Task Force $17,955
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $13,046
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $12,617
81.086 Conservation Research and Development $11,603
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $9,229
16.609 Project Safe Neighborhoods $5,189
20.616 National Priority Safety Programs $4,444
16.U01 Joint Terrorism Task Force $1,314
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $494
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $93