FAC Explorer

Finding 517950 (2023-008)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
$1
Year
2023
Accepted
2025-01-07
Audit: 336226
Organization: Unified Government of Wyandotte County and Kansas City, Kansas (KS)
Auditor: Forvis Mazars

AI Summary

  • Core Issue: The Unified Government failed to comply with earmarking requirements for Aging Cluster grants, exceeding budget limits significantly.
  • Impacted Requirements: Non-compliance with the Older Americans Act and 2 CFR 200.303 regarding internal controls and budget adherence.
  • Recommended Follow-Up: Implement stronger monitoring processes to ensure compliance with earmarking requirements moving forward.

Finding Text

U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster - ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2301KSOASS ALN 93.045 - Special Programs for the Aging _Title III, Part C_Nutrition Services - 2301KSOAHD Criteria or Specific Requirement – Earmarking and Material Weakness As described in the Older American Acts (OAA) Field Manual, Section 8.1.6.A.5 of the Kansas Department for Aging and Disability Services, the Unified Government is required to perform earmarking to ensure that no more than 120% of the budgeted amount of each category is spent and reimbursed. Per 2 CFR 200.303, the non-Federal entities receiving federal awards (i.e., auditee management) establish and maintain internal control design to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: While performing procedures over the Aging Cluster, the Unified Government did not comply with the earmarking requirements as set forth by the grant. Questioned Costs – $4,149 (Legal services expenses which exceeded budgeted amounts by more than 20% for ALN 93.044 - 2301KSOASS). $106,409 (Congregate meals expenses which exceeded budgeted amounts by more than 20% of ALN 93.045 - 2301KSOAHD). $450,762 (Meals and delivery expenses which exceeded budgeted amounts by more than 20% of ALN 93.045 - 2301KSOACT and 2301KSOAHD). Context: We reviewed the budget to actual comparison for the grant period ended September 30, 2023, which is associated with the awards year end. We noted expenses exceeded the budgeted threshold of 120% by $561,320. Identification of Prior Year Finding: 2022-009 Effect: Compliance with earmarking is not being met. Cause: The Unified Government's controls to follow the earmarking requirement did not operate effectively. Recommendation: We recommend that the Unified Government put in place processes/controls to monitor earmarking requirement for compliance. Views of Responsible Official and Planned Corrective Actions: The reason for recurrence is the finding was communicated late in the prior year and due to transition and turnover within the department's staff. Management will put controls and processes in place to ensure earmarking is being monitored for compliance.

Corrective Action Plan

U.S. Department of Health and Human Services, passed through Kansas Department of Aging Aging Cluster – ALN 93.044 - Special Programs for the Aging_Title III, Part B_Grants for Supportive Services and Senior Centers - 2301KSOASS ALN 93.045 – Special Programs for the Aging_Title III, Part C_Nutrition Services – 2301KSOAHD Management’s Response: The department of aging is reviewing its current process to track spending and earmarking. A new system for compliance monitoring is planned for early 2025. Views of Responsible Officials and Corrective Action: The reason for recurrence is the finding was communicated late in the prior year and due to transition and turnover within the department's staff. Management will put controls and processes in place to ensure earmarking is being monitored for compliance. Management will ensure this is addressed by December 31, 2025. Responsible Official: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City KS

Categories

Questioned Costs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 517946 2023-006
    Significant Deficiency Repeat
  • 517947 2023-006
    Significant Deficiency Repeat
  • 517948 2023-007
    Material Weakness Repeat
  • 517949 2023-007
    Material Weakness Repeat
  • 517951 2023-008
    Material Weakness Repeat
  • 517952 2023-009
    Material Weakness Repeat
  • 517953 2023-010
    Significant Deficiency Repeat
  • 517954 2023-011
    Significant Deficiency
  • 517955 2023-012
    Material Weakness Repeat
  • 517956 2023-013
    Significant Deficiency
  • 517957 2023-014
    Significant Deficiency
  • 1094388 2023-006
    Significant Deficiency Repeat
  • 1094389 2023-006
    Significant Deficiency Repeat
  • 1094390 2023-007
    Material Weakness Repeat
  • 1094391 2023-007
    Material Weakness Repeat
  • 1094392 2023-008
    Material Weakness Repeat
  • 1094393 2023-008
    Material Weakness Repeat
  • 1094394 2023-009
    Material Weakness Repeat
  • 1094395 2023-010
    Significant Deficiency Repeat
  • 1094396 2023-011
    Significant Deficiency
  • 1094397 2023-012
    Material Weakness Repeat
  • 1094398 2023-013
    Significant Deficiency
  • 1094399 2023-014
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $8.48M
14.218 Community Development Block Grants/entitlement Grants $2.01M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.90M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.12M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.12M
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $727,333
14.239 Home Investment Partnerships Program $665,856
16.710 Public Safety Partnership and Community Policing Grants $645,239
93.667 Social Services Block Grant $641,786
14.218 Covid-19 Community Development Block Grants/entitlement Grants $584,923
14.231 Emergency Solutions Grant Program $492,756
93.217 Family Planning_services $464,499
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $311,072
16.575 Crime Victim Assistance $301,819
93.052 National Family Caregiver Support, Title Iii, Part E $295,516
16.817 Byrne Criminal Justice Innovation Program $251,771
16.588 Violence Against Women Formula Grants $237,167
93.994 Maternal and Child Health Services Block Grant to the States $236,319
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $220,970
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $218,804
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $174,094
93.268 Immunization Cooperative Agreements $112,733
93.053 Nutrition Services Incentive Program $112,108
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $110,796
21.016 Equitable Sharing $103,480
93.630 Developmental Disabilities Basic Support and Advocacy Grants $102,547
93.069 Public Health Emergency Preparedness $101,961
20.200 Highway Research and Development Program $95,557
93.575 Child Care and Development Block Grant $95,527
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $89,746
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $69,266
14.231 Covid-19 Emergency Solutions Grant Program $68,289
16.738 Edward Byrne Memorial Justice Assistance Grant Program $61,874
66.001 Air Pollution Control Program Support $50,688
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $47,665
15.904 Historic Preservation Fund Grants-in-Aid $42,106
93.778 Medical Assistance Program $38,883
93.991 Preventive Health and Health Services Block Grant $26,080
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $20,514
93.387 National and State Tobacco Control Program (b) $20,474
93.324 State Health Insurance Assistance Program $20,314
94.006 Americorps $18,318
93.071 Medicare Enrollment Assistance Program $13,943
95.001 High Intensity Drug Trafficking Areas Program $13,645
93.493 Congressional Directives $9,062
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $8,636
14.239 Covid-19 Home Investment Partnerships Program $7,702
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $1,740