FAC Explorer

Finding 503296 (2023-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-10-22
Audit: 325463
Organization: Saint Charles County, Missouri (MO)
Auditor: Cliftonlarsenallen

AI Summary

  • Core Issue: The County failed to meet the timely reporting requirements for FFATA, which is crucial for compliance and maintaining federal grants.
  • Impacted Requirements: The County must report first-tier subawards of $30,000 or more to the FSRS by the end of the month following the obligation.
  • Recommended Follow-Up: Implement a tracking system for FFATA submissions and provide training for staff on reporting requirements to ensure compliance.

Finding Text

2023-001 FFATA reporting. Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grants Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-17-UC-29-0003, 2017; B-19-UC-29-0003, 2019; B-20-UC-29-0003, 2020; B-22- UW-29-0003, 2020; B-21-UC-29-0003, 2021; B-22-UC-29-0003, 2022; B-23-UC- 29-0003, 2023 Award Period January 1, 2017 – September 1, 2030 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, 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) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was filed within the month following when the subaward was made. The County has one subrecipient requiring FFATA reporting. Cause The County was previously unaware during the required filling period of the deadline related to FFATA requirements. Effect Submitting FFATA reports timely is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation We recommend the County implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding Yes, prior year finding number 2022-001 Views of Responsible Officials There is no disagreement with the audit finding.

Corrective Action Plan

FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: December 31, 2024

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 503297 2023-001
    Significant Deficiency Repeat
  • 503298 2023-002
    Significant Deficiency Repeat
  • 503299 2023-002
    Significant Deficiency Repeat
  • 503300 2023-002
    Significant Deficiency Repeat
  • 503301 2023-002
    Significant Deficiency Repeat
  • 503302 2023-002
    Significant Deficiency Repeat
  • 503303 2023-002
    Significant Deficiency Repeat
  • 503304 2023-002
    Significant Deficiency Repeat
  • 503305 2023-002
    Significant Deficiency Repeat
  • 503306 2023-002
    Significant Deficiency Repeat
  • 503307 2023-002
    Significant Deficiency Repeat
  • 503308 2023-002
    Significant Deficiency Repeat
  • 503309 2023-002
    Significant Deficiency Repeat
  • 503310 2023-002
    Significant Deficiency Repeat
  • 503311 2023-002
    Significant Deficiency Repeat
  • 503312 2023-002
    Significant Deficiency Repeat
  • 503313 2023-002
    Significant Deficiency Repeat
  • 503314 2023-002
    Significant Deficiency Repeat
  • 503315 2023-002
    Significant Deficiency Repeat
  • 503316 2023-002
    Significant Deficiency Repeat
  • 503317 2023-002
    Significant Deficiency Repeat
  • 503318 2023-002
    Significant Deficiency Repeat
  • 503319 2023-002
    Significant Deficiency Repeat
  • 503320 2023-002
    Significant Deficiency Repeat
  • 503321 2023-002
    Significant Deficiency Repeat
  • 503322 2023-002
    Significant Deficiency Repeat
  • 503323 2023-002
    Significant Deficiency Repeat
  • 503324 2023-002
    Significant Deficiency Repeat
  • 503325 2023-002
    Significant Deficiency Repeat
  • 1079738 2023-001
    Significant Deficiency Repeat
  • 1079739 2023-001
    Significant Deficiency Repeat
  • 1079740 2023-002
    Significant Deficiency Repeat
  • 1079741 2023-002
    Significant Deficiency Repeat
  • 1079742 2023-002
    Significant Deficiency Repeat
  • 1079743 2023-002
    Significant Deficiency Repeat
  • 1079744 2023-002
    Significant Deficiency Repeat
  • 1079745 2023-002
    Significant Deficiency Repeat
  • 1079746 2023-002
    Significant Deficiency Repeat
  • 1079747 2023-002
    Significant Deficiency Repeat
  • 1079748 2023-002
    Significant Deficiency Repeat
  • 1079749 2023-002
    Significant Deficiency Repeat
  • 1079750 2023-002
    Significant Deficiency Repeat
  • 1079751 2023-002
    Significant Deficiency Repeat
  • 1079752 2023-002
    Significant Deficiency Repeat
  • 1079753 2023-002
    Significant Deficiency Repeat
  • 1079754 2023-002
    Significant Deficiency Repeat
  • 1079755 2023-002
    Significant Deficiency Repeat
  • 1079756 2023-002
    Significant Deficiency Repeat
  • 1079757 2023-002
    Significant Deficiency Repeat
  • 1079758 2023-002
    Significant Deficiency Repeat
  • 1079759 2023-002
    Significant Deficiency Repeat
  • 1079760 2023-002
    Significant Deficiency Repeat
  • 1079761 2023-002
    Significant Deficiency Repeat
  • 1079762 2023-002
    Significant Deficiency Repeat
  • 1079763 2023-002
    Significant Deficiency Repeat
  • 1079764 2023-002
    Significant Deficiency Repeat
  • 1079765 2023-002
    Significant Deficiency Repeat
  • 1079766 2023-002
    Significant Deficiency Repeat
  • 1079767 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $15.62M
14.871 Section 8 Housing Choice Vouchers $5.92M
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $616,019
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $477,728
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $454,218
93.767 Children's Health Insurance Program $450,532
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $376,325
14.218 Community Development Block Grants/entitlement Grants $288,076
93.563 Child Support Services $276,611
16.741 Dna Backlog Reduction Program $251,253
16.738 Edward Byrne Memorial Justice Assistance Grant Program $236,124
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $209,120
93.069 Public Health Emergency Preparedness $172,052
16.542 Internal Crimes Against Children Task Force (icac) $149,674
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $123,062
93.667 Social Services Block Grant $108,272
97.042 Emergency Management Performance Grants $107,713
16.320 Services for Trafficking Victims $104,956
17.259 Wioa Youth Activities $102,474
97.067 Homeland Security Grant Program $95,548
17.258 Wioa Adult Program $88,014
93.994 Maternal and Child Health Services Block Grant to the States $79,182
16.575 Crime Victim Assistance $76,460
12.106 U.s. Deparment of Defense $58,025
20.205 Highway Planning and Construction $52,507
15.433 Flood Control Act Lands $50,312
93.268 Immunization Cooperative Agreements $45,137
20.200 Highway Research and Development Program $43,544
15.226 Payments in Lieu of Taxes $42,335
93.136 Injury Prevention and Control Research and State and Community Based Programs $42,200
95.001 High Intensity Drug Trafficking Areas Program $35,613
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $27,790
16.U00 Cost Reimbursement Agreement $23,207
17.278 Wioa Dislocated Worker Formula Grants $20,000
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $18,389
93.575 Child Care and Development Block Grant $17,780
16.922 Equitable Sharing Program $15,502
96.006 Supplemental Security Income $11,600
20.600 State and Community Highway Safety $7,500
17.289 Community Project Funding/congressionally Directed Spending $5,647
17.225 Unemployment Insurance $2,862
16.111 Organized Crime Drug Enforcement Task Force $2,440
20.607 Alcohol Open Container Requirements $1,611
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,483
16.607 Bulletproof Vest Partnership Program $1,104