FAC Explorer

Finding 547153 (2024-005)

-
Requirement
A
Questioned Costs
$1
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 provide invoices for 3 out of 40 sampled expenses paid with grant funds.
  • Impacted Requirements: This noncompliance may violate 2 CFR §200.303 regarding internal controls and document retention.
  • Recommended Follow-Up: The County should enhance its policies to ensure proper retention of all necessary documents.

Finding Text

Finding 2024-005 U.S. Department of the Health and Human Services Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And Recovery Services Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Repeat Finding: No Criteria: In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition and Context: For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the expense paid with grant funds. Cause: The County did not implement the controls in place to ensure all the invoices are retained properly. Effect or Potential Effect: The County may not be in compliance with Uniform Guidance. Questioned Costs: $2,315.84 Recommendation: We recommend that the County implement improvements to its policies and procedures to ensure documents are retained in accordance with its retention policy. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report

Corrective Action Plan

2024-005: 93.959 – Substance Use Prevention, Treatment, and Recovery Services  Recommendation: We recommend that the County implement improvements to its policies and procedures to ensure documents are retained in accordance with its retention policy.  Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding.  Corrective action taken in response to finding: The County’s Procurement Card Administrator (PCA) will meet with the cardholders and their approvers. The PCA will review the requirement of providing supporting documentation for all procurement card transactions and remind the approvers that they should not approve any transaction that does not have the proper documentation.  Name of the contact person responsible for corrective action: Jennifer Petterson-Helmecki, Procurement Card Administrator.  Planned completion date for the corrective action plan: June 30, 2025.

Categories

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

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
  • 547147 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
  • 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