FAC Explorer

Finding 513777 (2024-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2024-12-10
Audit: 331738
Organization: Multnomah County Oregon (OR)
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The County charged budgeted amounts to Federal awards without confirming they matched actual incurred costs.
  • Impacted Requirements: Internal controls must include checks to ensure charges are based on actual expenses, not just budget estimates.
  • Recommended Follow-Up: Review budgeted charges to federal grants to ensure they do not exceed actual costs and cease charging for vacant space.

Finding Text

Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis. Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end. Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure. Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred. Repeat finding: No. Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs. Views of responsible officials: Management agrees with the finding and recommendation.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 513776 2024-001
    Significant Deficiency
  • 513778 2024-001
    Significant Deficiency
  • 513779 2024-001
    Significant Deficiency
  • 513780 2024-001
    Significant Deficiency
  • 513781 2024-001
    Significant Deficiency
  • 1090218 2024-001
    Significant Deficiency
  • 1090219 2024-001
    Significant Deficiency
  • 1090220 2024-001
    Significant Deficiency
  • 1090221 2024-001
    Significant Deficiency
  • 1090222 2024-001
    Significant Deficiency
  • 1090223 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $28.41M
93.568 Low-Income Home Energy Assistance $7.93M
93.914 Hiv Emergency Relief Project Grants $4.41M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $3.63M
20.224 Federal Lands Access Program $3.46M
14.267 Continuum of Care Program $3.11M
93.563 Child Support Services $3.11M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.57M
93.958 Block Grants for Community Mental Health Services $2.15M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.46M
93.268 Immunization Cooperative Agreements $1.43M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $1.43M
93.224 Community Health Centers $1.25M
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $1.13M
93.569 Community Services Block Grant $963,883
81.042 Weatherization Assistance for Low-Income Persons $961,449
93.926 Healthy Start Initiative $928,016
16.575 Crime Victim Assistance $895,292
93.304 Racial and Ethnic Approaches to Community Health $889,887
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $823,248
14.231 Emergency Solutions Grant Program $714,812
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $516,649
93.279 Drug Abuse and Addiction Research Programs $493,357
93.558 Temporary Assistance for Needy Families $456,697
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $419,605
97.012 Boating Safety Financial Assistance $399,867
93.940 Hiv Prevention Activities Health Department Based $397,611
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $381,161
93.053 Nutrition Services Incentive Program $369,100
93.071 Medicare Enrollment Assistance Program $339,468
16.839 Stop School Violence $325,910
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $322,457
93.788 Opioid Str $315,826
93.994 Maternal and Child Health Services Block Grant to the States $282,090
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $270,380
93.556 Marylee Allen Promoting Safe and Stable Families Program $253,074
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $247,255
93.069 Public Health Emergency Preparedness $218,206
16.582 Crime Victim Assistance/discretionary Grants $196,312
95.001 High Intensity Drug Trafficking Areas Program $192,100
97.042 Emergency Management Performance Grants $185,847
93.052 National Family Caregiver Support, Title Iii, Part E $183,634
93.317 Emerging Infections Programs $181,588
93.276 Drug-Free Communities Support Program Grants $171,834
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $171,796
84.287 Twenty-First Century Community Learning Centers $171,405
15.227 Distribution of Receipts to State and Local Governments $167,559
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $167,249
93.928 Special Projects of National Significance $160,285
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $156,820
93.667 Social Services Block Grant $143,284
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $142,994
16.588 Violence Against Women Formula Grants $136,603
93.526 Fip Verification $134,922
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $133,592
93.297 Teenage Pregnancy Prevention Program $132,559
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $128,830
14.218 Community Development Block Grants/entitlement Grants $120,385
93.145 Aids Education and Training Centers $91,239
93.499 Low Income Household Water Assistance Program $91,029
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $91,021
16.040 Matthew Shepard and James Byrd, Jr. Hate Crimes Education, Investigation and Prosecution Program $90,172
93.945 Assistance Programs for Chronic Disease Prevention and Control $86,372
10.555 National School Lunch Program $84,799
20.205 Highway Planning and Construction $75,837
93.597 Grants to States for Access and Visitation Programs $73,528
16.753 Congressionally Recommended Awards $72,877
97.067 Homeland Security Grant Program $65,932
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $56,340
16.738 Edward Byrne Memorial Justice Assistance Grant Program $53,098
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $50,016
21.032 Local Assistance and Tribal Consistency Fund $46,669
10.553 School Breakfast Program $40,406
20.507 Federal Transit Formula Grants $40,124
93.136 Injury Prevention and Control Research and State and Community Based Programs $34,016
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $32,731
93.217 Family Planning Services $31,450
93.324 State Health Insurance Assistance Program $24,194
16.529 Education, Training, and Enhanced Services to End Violence Against and Abuse of Women with Disabilities $21,516
21.023 Emergency Rental Assistance Program $19,020
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $17,640
93.426 The National Cardiovascular Health Program $15,000
93.924 Ryan White Hiv/aids Dental Reimbursements $13,121
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $12,825
66.432 State Public Water System Supervision $11,397
66.468 Drinking Water State Revolving Fund $11,397
10.902 Soil and Water Conservation $10,000
20.232 Commercial Driver's License Program Implementation Grant $7,341
10.699 Partnership Agreements $5,031
93.647 Social Services Research and Demonstration $4,680
93.493 Congressional Directives $1,593
10.185 Local Food for Schools Cooperative Agreement Program $1,073
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $531
14.881 Moving to Work Demonstration Program $-161
14.241 Housing Opportunities for Persons with Aids $-16,126
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $-96,458