Finding 554677 (2024-008)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2024
Accepted
2025-04-10
Audit: 353302
Organization: Harris County- 7 Month Audit (TX)

AI Summary

  • Core Issue: Expenditures were misclassified to the wrong grant year, violating the defined period of performance for federal awards.
  • Impacted Requirements: Noncompliance with 2CFR 200.1 could lead to serious consequences, including grant termination and loss of funding.
  • Recommended Follow-Up: Implement a thorough review process for the period of performance to ensure accurate expense coding.

Finding Text

2024-008–Noncompliance and Significant Deficiency in Internal Control Over Period of Performance Criteria: Per 2CFR 200.1, the requirements of period of performance are defined as the time interval between the start and end date of a Federal award, which may include one or more budget periods. Each grant has a specified period of performance for the period which should be followed in accordance with the grant agreement. Condition: During our testing, D&T identified expenditures which were inappropriately classified to the wrong grant year for period of performance. Cause: The department did not perform a detailed review of the period of performance due to department turnover. Effect: Failure to ensure expenses are properly reviewed and coded to the correct period or grant could result in noncompliance with the award contract, which may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding. Recommendation: Grant management should ensure that a detailed review of the period of performance is performed. Views of Responsible Officials: See Corrective Action Plan County Contact Person(s): Leah Barton, Interim Executive Director of Public Health

Categories

Cash Management Period of Performance Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 554634 2024-006
    Significant Deficiency
  • 554635 2024-006
    Significant Deficiency
  • 554636 2024-006
    Significant Deficiency
  • 554637 2024-006
    Significant Deficiency
  • 554638 2024-006
    Significant Deficiency
  • 554639 2024-006
    Significant Deficiency
  • 554640 2024-006
    Significant Deficiency
  • 554641 2024-006
    Significant Deficiency
  • 554642 2024-006
    Significant Deficiency
  • 554643 2024-006
    Significant Deficiency
  • 554644 2024-006
    Significant Deficiency
  • 554645 2024-006
    Significant Deficiency
  • 554646 2024-007
    Significant Deficiency
  • 554647 2024-007
    Significant Deficiency
  • 554648 2024-007
    Significant Deficiency
  • 554649 2024-007
    Significant Deficiency
  • 554650 2024-007
    Significant Deficiency
  • 554651 2024-007
    Significant Deficiency
  • 554652 2024-007
    Significant Deficiency
  • 554653 2024-007
    Significant Deficiency
  • 554654 2024-007
    Significant Deficiency
  • 554655 2024-007
    Significant Deficiency
  • 554656 2024-007
    Significant Deficiency
  • 554657 2024-007
    Significant Deficiency
  • 554658 2024-007
    Significant Deficiency
  • 554659 2024-007
    Significant Deficiency
  • 554660 2024-007
    Significant Deficiency
  • 554661 2024-007
    Significant Deficiency
  • 554662 2024-007
    Significant Deficiency
  • 554663 2024-007
    Significant Deficiency
  • 554664 2024-007
    Significant Deficiency
  • 554665 2024-007
    Significant Deficiency
  • 554666 2024-007
    Significant Deficiency
  • 554667 2024-007
    Significant Deficiency
  • 554668 2024-007
    Significant Deficiency
  • 554669 2024-007
    Significant Deficiency
  • 554670 2024-008
    Significant Deficiency
  • 554671 2024-008
    Significant Deficiency
  • 554672 2024-008
    Significant Deficiency
  • 554673 2024-008
    Significant Deficiency
  • 554674 2024-008
    Significant Deficiency
  • 554675 2024-008
    Significant Deficiency
  • 554676 2024-008
    Significant Deficiency
  • 554678 2024-008
    Significant Deficiency
  • 554679 2024-008
    Significant Deficiency
  • 554680 2024-008
    Significant Deficiency
  • 554681 2024-008
    Significant Deficiency
  • 554682 2024-008
    Significant Deficiency
  • 554683 2024-009
    Significant Deficiency
  • 554684 2024-009
    Significant Deficiency
  • 554685 2024-009
    Significant Deficiency
  • 554686 2024-009
    Significant Deficiency
  • 554687 2024-009
    Significant Deficiency
  • 1131076 2024-006
    Significant Deficiency
  • 1131077 2024-006
    Significant Deficiency
  • 1131078 2024-006
    Significant Deficiency
  • 1131079 2024-006
    Significant Deficiency
  • 1131080 2024-006
    Significant Deficiency
  • 1131081 2024-006
    Significant Deficiency
  • 1131082 2024-006
    Significant Deficiency
  • 1131083 2024-006
    Significant Deficiency
  • 1131084 2024-006
    Significant Deficiency
  • 1131085 2024-006
    Significant Deficiency
  • 1131086 2024-006
    Significant Deficiency
  • 1131087 2024-006
    Significant Deficiency
  • 1131088 2024-007
    Significant Deficiency
  • 1131089 2024-007
    Significant Deficiency
  • 1131090 2024-007
    Significant Deficiency
  • 1131091 2024-007
    Significant Deficiency
  • 1131092 2024-007
    Significant Deficiency
  • 1131093 2024-007
    Significant Deficiency
  • 1131094 2024-007
    Significant Deficiency
  • 1131095 2024-007
    Significant Deficiency
  • 1131096 2024-007
    Significant Deficiency
  • 1131097 2024-007
    Significant Deficiency
  • 1131098 2024-007
    Significant Deficiency
  • 1131099 2024-007
    Significant Deficiency
  • 1131100 2024-007
    Significant Deficiency
  • 1131101 2024-007
    Significant Deficiency
  • 1131102 2024-007
    Significant Deficiency
  • 1131103 2024-007
    Significant Deficiency
  • 1131104 2024-007
    Significant Deficiency
  • 1131105 2024-007
    Significant Deficiency
  • 1131106 2024-007
    Significant Deficiency
  • 1131107 2024-007
    Significant Deficiency
  • 1131108 2024-007
    Significant Deficiency
  • 1131109 2024-007
    Significant Deficiency
  • 1131110 2024-007
    Significant Deficiency
  • 1131111 2024-007
    Significant Deficiency
  • 1131112 2024-008
    Significant Deficiency
  • 1131113 2024-008
    Significant Deficiency
  • 1131114 2024-008
    Significant Deficiency
  • 1131115 2024-008
    Significant Deficiency
  • 1131116 2024-008
    Significant Deficiency
  • 1131117 2024-008
    Significant Deficiency
  • 1131118 2024-008
    Significant Deficiency
  • 1131119 2024-008
    Significant Deficiency
  • 1131120 2024-008
    Significant Deficiency
  • 1131121 2024-008
    Significant Deficiency
  • 1131122 2024-008
    Significant Deficiency
  • 1131123 2024-008
    Significant Deficiency
  • 1131124 2024-008
    Significant Deficiency
  • 1131125 2024-009
    Significant Deficiency
  • 1131126 2024-009
    Significant Deficiency
  • 1131127 2024-009
    Significant Deficiency
  • 1131128 2024-009
    Significant Deficiency
  • 1131129 2024-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $46.28M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $8.00M
93.268 Immunization Cooperative Agreements $7.78M
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $7.49M
16.606 State Criminal Alien Assistance Program $7.48M
93.914 Hiv Emergency Relief Project Grants $6.92M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $6.27M
20.205 Highway Planning and Construction $5.06M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4.55M
93.495 Community Health Workers for Public Health Response and Resilient $3.78M
21.023 Emergency Rental Assistance Program $3.69M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $3.26M
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $1.49M
14.900 Lead Hazard Reduction Grant Program $1.44M
14.218 Community Development Block Grants/entitlement Grants $1.13M
95.001 High Intensity Drug Trafficking Areas Program $1.10M
93.778 Medical Assistance Program $983,960
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $820,873
14.267 Continuum of Care Program $611,194
64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program $527,295
16.922 Equitable Sharing Program $523,485
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $514,259
16.741 Dna Backlog Reduction Program $447,606
93.658 Foster Care Title IV-E $393,418
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $369,097
16.738 Edward Byrne Memorial Justice Assistance Grant Program $366,072
21.027 Coronavirus State and Local Fiscal Recovery Funds $341,128
97.056 Port Security Grant Program $336,998
93.558 Temporary Assistance for Needy Families $275,705
47.083 Integrative Activities $255,837
20.616 National Priority Safety Programs $250,000
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $236,259
93.493 Congressional Directives $223,684
20.507 Federal Transit Formula Grants $218,411
93.069 Public Health Emergency Preparedness $196,912
93.070 Environmental Public Health and Emergency Response $171,161
16.588 Violence Against Women Formula Grants $160,000
87.002 Virginia Graeme Baker Pool and Spa Safety $155,718
93.940 Hiv Prevention Activities Health Department Based $150,075
16.710 Public Safety Partnership and Community Policing Grants $129,947
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $115,991
97.024 Emergency Food and Shelter National Board Program $111,271
93.121 Oral Diseases and Disorders Research $111,069
14.231 Emergency Solutions Grant Program $105,284
93.556 Marylee Allen Promoting Safe and Stable Families Program $103,444
93.597 Grants to States for Access and Visitation Programs $103,000
93.590 Community-Based Child Abuse Prevention Grants $95,754
16.575 Crime Victim Assistance $83,693
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $77,708
16.045 Community-Based Violence Intervention and Prevention Initiative $75,904
97.067 Homeland Security Grant Program $66,786
93.136 Injury Prevention and Control Research and State and Community Based Programs $64,866
93.103 Food and Drug Administration Research $60,665
93.926 Healthy Start Initiative $55,477
16.609 Project Safe Neighborhoods $53,498
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50,202
21.032 Local Assistance and Tribal Consistency Fund $47,328
16.812 Second Chance Act Reentry Initiative $39,938
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $37,157
21.016 Equitable Sharing $36,850
32.011 Affordable Connectivity Outreach Grant Program $34,477
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $33,211
45.310 Grants to States $32,623
16.735 Prea Program: Strategic Support for Prea Implementation $27,926
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $27,600
66.046 Climate Pollution Reduction Grants $25,796
93.994 Maternal and Child Health Services Block Grant to the States $23,847
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $18,298
14.239 Home Investment Partnerships Program $16,063
93.788 Opioid Str $10,681
93.008 Medical Reserve Corps Small Grant Program $6,584
16.015 Missing Alzheimer's Disease Patient Assistance Program $6,516
16.593 Residential Substance Abuse Treatment for State Prisoners $5,302
93.991 Preventive Health and Health Services Block Grant $5,242
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,984
20.600 State and Community Highway Safety $3,886
16.320 Services for Trafficking Victims $746
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $-750