FAC Explorer

Finding 547147 (2024-004)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351510
Organization: Anne Arundel County, Maryland (MD)
Auditor: Sb & Company LLC

AI Summary

  • Core Issue: The County failed to clearly identify Federal assistance listings in agreements with subrecipients.
  • Impacted Requirements: This oversight violates Uniform Guidance requirements for subrecipient monitoring.
  • Recommended Follow-Up: The County should create a written plan to ensure subrecipients understand their obligations under Uniform Guidance.

Finding Text

U.S. Department of the Health and Human Services Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And Recovery Services Significant Deficiency over Subrecipient Monitoring Repeat Finding: No Criteria: A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special reports) (2 CFR section 200.332(a)(3)). Condition and Context: For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal assistance listing. Cause: The County did not inform its subrecipients of Federal requirements included in Uniform Guidance related to procedures required for subrecipient monitoring. Effect or Potential Effect: The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 547136 2024-001
    Significant Deficiency
  • 547137 2024-001
    Significant Deficiency
  • 547138 2024-001
    Significant Deficiency
  • 547139 2024-001
    Significant Deficiency
  • 547140 2024-001
    Significant Deficiency
  • 547141 2024-001
    Significant Deficiency
  • 547142 2024-002
    Significant Deficiency Repeat
  • 547143 2024-002
    Significant Deficiency Repeat
  • 547144 2024-003
    Significant Deficiency
  • 547145 2024-004
    Significant Deficiency
  • 547146 2024-004
    Significant Deficiency
  • 547148 2024-004
    Significant Deficiency
  • 547149 2024-004
    Significant Deficiency
  • 547150 2024-004
    Significant Deficiency
  • 547151 2024-004
    Significant Deficiency
  • 547152 2024-004
    Significant Deficiency
  • 547153 2024-005
    -
  • 547154 2024-005
    -
  • 547155 2024-005
    -
  • 547156 2024-005
    -
  • 547157 2024-005
    -
  • 547158 2024-005
    -
  • 547159 2024-005
    -
  • 547160 2024-005
    -
  • 1123578 2024-001
    Significant Deficiency
  • 1123579 2024-001
    Significant Deficiency
  • 1123580 2024-001
    Significant Deficiency
  • 1123581 2024-001
    Significant Deficiency
  • 1123582 2024-001
    Significant Deficiency
  • 1123583 2024-001
    Significant Deficiency
  • 1123584 2024-002
    Significant Deficiency Repeat
  • 1123585 2024-002
    Significant Deficiency Repeat
  • 1123586 2024-003
    Significant Deficiency
  • 1123587 2024-004
    Significant Deficiency
  • 1123588 2024-004
    Significant Deficiency
  • 1123589 2024-004
    Significant Deficiency
  • 1123590 2024-004
    Significant Deficiency
  • 1123591 2024-004
    Significant Deficiency
  • 1123592 2024-004
    Significant Deficiency
  • 1123593 2024-004
    Significant Deficiency
  • 1123594 2024-004
    Significant Deficiency
  • 1123595 2024-005
    -
  • 1123596 2024-005
    -
  • 1123597 2024-005
    -
  • 1123598 2024-005
    -
  • 1123599 2024-005
    -
  • 1123600 2024-005
    -
  • 1123601 2024-005
    -
  • 1123602 2024-005
    -

Programs in Audit

ALN Program Name Expenditures
21.027 American Rescue Plan Act Funds (us Treasury Arpa) $13.01M
93.788 State Opioid Response (sor) III $2.05M
14.267 Coc Planning 2024 $1.79M
59.059 Inclusive Ventures Program $1.65M
14.218 Community Development Block Grant $1.61M
10.557 Women, Infants & Children $1.42M
93.778 General Transportation Grant 2023 $1.19M
16.922 Equitable Shared - Department of Justice $831,999
93.959 Federal Fund Black Grant Substance Use Services $753,849
17.259 Wia Title 1 Grant: Adult $686,448
14.239 Home Investment Partnership Program 2023 $678,442
14.239 Home Investment Partnership Program 2024 $644,154
93.778 Pwc Eligibility $623,338
93.788 State Opioid Response (sor) II $488,677
93.069 Public Health Emergency Preparedness $478,827
93.788 Access Harm Reduction Grant $478,638
93.994 Title V Child Health Services $441,175
14.239 Home Investment Partnership Program 2021 $430,045
14.239 Home Investment Partnership Program 2022 $419,317
93.767 Pwc Eligibility $415,558
20.507 Arpa Transportation Funds $379,755
14.267 Coc Program 2023 $339,086
93.917 Ryan White B Flex Health Support Services $336,588
93.959 Substance Abuse Prevention $295,678
93.959 Hub & Spoke $291,132
93.391 Cdc Disparities Grant $286,245
93.045 Arpa - Home Delivered Meals $284,666
93.898 Cdc Breast & Cervical Cancer Diagnosis $278,191
93.045 Arpa - Oaa Senior Nutrition $272,678
93.767 Childhood Lead Poisoning Prevention $245,805
93.778 Administrative Care Coordination $236,225
10.557 Wic Training & Temp Staffing $233,709
93.354 Cdc Crisis Cooperative-2024 $221,842
16.825 Forensic Casework Dna Backlog 2022 $220,917
93.045 Iiic-1 Nutrition $201,944
17.259 Youthworks $180,434
16.738 Bjag Fresh Start $174,819
93.044 Title Iiib Public Relations/admin $171,753
93.052 National Family Caregiver $154,160
93.268 Immunization-Hep-Iap,hep-B $150,436
20.507 Covid-19 Transportation $139,615
14.231 Emergency Rental Assistance $138,493
97.008 Empg-State & Local Assistan $134,604
93.069 Cities Readiness Initiative (cri) $129,631
93.052 Arpa - Arpa - Grandparent Assist $125,982
93.094 Sexually Transmitted Disease $117,485
16.606 State Criminal Alien Assistance Program 2020 $110,709
20.526 Mta Capital Award $110,077
14.231 Covid-19 - Emergency Shelter Grant - Cvii Cares $109,797
93.917 Ryan White B Support Services $108,470
93.045 Title III-C Home Delivered Meals $102,237
20.507 MD Transit Admin-Rideshare $100,161
16.825 Forensic Casework Dna Backlog 2023 $97,081
16.606 State Criminal Alien Assistance Program 2022 $95,522
16.575 Victims of Crime Assistance $93,449
93.094 Hiv Prevention Services $93,326
93.977 Sexually Transmitted Disease $86,463
16.579 Dui - Justice Assistance Grant $84,699
16.606 State Criminal Alien Assistance Program 2021 $75,200
17.278 Wia Title 1 Grant: Adult $67,555
14.231 Emergency Shelter Grant $65,987
93.959 Opioid Misuse Prevention Program $63,513
17.258 Wia Title 1 Grant: Youth $59,832
14.239 Home Investment Partnership Program 2020 $57,983
93.052 Nutrition Services Incentive $55,833
93.967 Strengthening MD Public Hlth Infrastructure $55,052
93.959 Integ of Sexual Health in Recovery $52,960
97.047 Rodway Vulnerability Study $52,924
16.738 Edward Byrne Memorial Justice 2021 $48,702
16.738 Anne Arundel Vs Care Team $47,847
93.767 Administrative Care Coordination $47,245
10.557 Breastfeeding Peer Counselor $46,826
21.032 Latcf Grant Funds $46,772
97.008 Uasi-Police $46,607
93.959 Arpa One Time Supplemental Funding $46,389
97.008 State Homeland Security $45,812
97.024 Efsp_arpa-R $45,000
93.778 State Health Insurance Program (ship) $42,424
97.008 Uasi Planning $41,961
93.898 Cdc Breast & Cervical Cancer Diagnosis 2023 $41,096
93.914 Abc Ryan White I $38,956
20.600 Community Traffic Safety $37,923
16.738 Edward Byrne Memorial Justice 2019 $37,716
93.043 Arpa_title III-D Preventive Health $35,517
93.421 Naccho Pave Grant $34,395
16.738 Bjag State Grant $30,000
93.421 Naccho Grant $29,389
21.027 Connected Devices $23,243
16.738 Danger Assessment Advocate $21,116
97.008 Uasi-Cctv $20,182
97.093 Hmep $18,736
97.008 Uasi-Ambo Bus $17,098
93.116 Tuberculosis Control $15,370
93.044 Title Iiib Ombudsman $14,350
16.742 Paul Coverdell Forensic Science $14,301
16.738 Edward Byrne Memorial Justice 2020 $13,001
93.042 Title Vi Ombudsman $12,998
16.743 Forensic Casework Dna Backlog 2021 $11,301
97.008 Uasi-Oem $9,961
93.959 Substance Abuse Treatment Services $9,329
10.557 Wic Training & Temp Staffing 2023 $6,986
16.825 Federal Prosecution Grant $6,694
20.218 Motor Carrier Assistance Program 2024 $6,646
93.071 Mippa Pa3 Adrc $6,396
93.959 Federal Fund Block Grant Substance Use Services 2023 $5,902
21.016 Secret Service Task Force $5,523
93.071 Mippa Pa2 Aaa $5,342
93.366 Oral Health Sealants $4,881
97.008 Uasi - Le Training $4,618
20.505 Federal Transit Formula $3,135
93.042 Title Vii Elder Abuse Prevention $3,104
14.239 Home Investment Partnership Program 2019 $2,890
93.071 Mippa Pa1 Ships $1,837
93.778 General Transportation Grant 2022 $1,537
20.218 Motor Carrier Assistance Program 2023 $1,356
97.008 Uasi-Letpa $1,209
97.008 Uasi-Fire $701
16.738 Edward Byrne Memorial Justice 2022 $530
97.008 Uasi-Hazmat $122
16.738 Edward Byrne Memorial Justice 2018 $114
93.767 Administrative Care Coordination 2023 $100
93.283 Public Health Emergency Preparedness 2022 $93
93.043 Title III-D Preventive Health $33
93.563 Child Support Enforcement $-110,603
93.558 Maryland Family Network $-121,272