FAC Explorer

Finding 52207 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-24
Audit: 50888
Organization: City of Milwaukee, Wisconsin (WI)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: FFATA reports for the Community Development Block Grant program were not submitted in 2022, missing required reporting deadlines.
  • Impacted Requirements: The failure to report first-tier subawards of $30,000 or more means compliance with the Federal Funding Accountability and Transparency Act was not met.
  • Recommended Follow-up: Implement written procedures for FFATA reporting to ensure continuity during staff changes and maintain compliance.

Finding Text

FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 52205 2022-001
    Significant Deficiency
  • 52206 2022-001
    Significant Deficiency
  • 52208 2022-001
    Significant Deficiency
  • 52209 2022-001
    Significant Deficiency
  • 52210 2022-001
    Significant Deficiency
  • 52211 2022-001
    Significant Deficiency
  • 628647 2022-001
    Significant Deficiency
  • 628648 2022-001
    Significant Deficiency
  • 628649 2022-001
    Significant Deficiency
  • 628650 2022-001
    Significant Deficiency
  • 628651 2022-001
    Significant Deficiency
  • 628652 2022-001
    Significant Deficiency
  • 628653 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $43.59M
14.239 Home Investment Partnerships Program $9.91M
20.823 Port Infrastructure Development Program (b) $6.77M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $4.81M
20.205 Highway Planning and Construction $4.62M
21.019 Coronavirus Relief Fund $2.54M
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $1.70M
16.034 Coronavirus Emergency Supplemental Funding Program $1.45M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.26M
14.256 Neiborhood Stabilization Program $1.20M
16.922 Equitable Sharing Program $1.06M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $871,454
16.738 Edward Byrne Memorial Justice Assistance Grant Program $829,301
14.218 Community Development Block Grants/entitlement Grants $740,000
14.241 Housing Opportunities for Persons with Aids $700,472
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $676,754
93.137 Community Programs to Improve Minority Health Grant Program $611,664
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $496,632
14.267 Continuum of Care Program $368,044
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $365,184
93.000 Impact of Immune Failure on Sars-Cov-2 $363,040
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $323,488
93.268 Immunization Cooperative Agreements $286,783
93.778 Medical Assistance Program $280,076
16.838 Comprehensive Opioid Abuse Site-Based Program $278,847
20.507 Federal Transit_formula Grants $273,437
16.021 Justice Systems Response to Families $162,580
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $150,000
93.322 Csels Partnership: Strengthening Public Health Laboratories $136,672
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $121,079
93.926 Healthy Start Initiative $112,465
93.069 Public Health Emergency Preparedness $106,810
10.664 Cooperative Forestry Assistance $101,252
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $83,081
93.994 Maternal and Child Health Services Block Grant to the States $79,807
95.001 High Intensity Drug Trafficking Areas Program $55,089
20.616 National Priority Safety Programs $50,870
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $45,528
66.312 State Environmental Justice Cooperative Agreement Program $42,734
93.940 Hiv Prevention Activities_health Department Based $27,000
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $26,323
93.991 Preventive Health and Health Services Block Grant $25,662
93.103 Food and Drug Administration_research $23,429
45.024 Promotion of the Arts_grants to Organizations and Individuals $23,060
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $19,859
16.710 Public Safety Partnership and Community Policing Grants $18,346
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $17,920
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $15,459
97.067 Homeland Security Grant Program $15,000
45.312 National Leadership Grants $13,872
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $11,800
16.888 Consolidated and Technical Assistance Grant Program to Address Children and Youth Experiencing Domestic and Sexual Violence and Engage Men and Boys As Allies $10,387
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $10,000
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7,029
16.817 Byrne Criminal Justice Innovation Program $6,676
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,413
20.600 State and Community Highway Safety $4,024
16.839 Stop School Violence $3,839
93.810 Paul Coverdell National Acute Stroke Program National Center for Chronic Disease Prevention and Health Promotion $3,466
16.543 Missing Children's Assistance $3,231
21.027 Coronavirus State and Local Fiscal Recovery Funds $1,570
16.726 Juvenile Mentoring Program $900
20.933 National Infrastructure Investments $189
11.419 Coastal Zone Management Administration Awards $153
14.905 Lead Hazard Reduction Demonstration Grant Program $-242
14.231 Emergency Solutions Grant Program $-5,221
16.751 Edward Byrne Memorial Competitive Grant Program $-23,071