FAC Explorer

Finding 559993 (2024-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-05-08
Audit: 355905
Organization: Shelby County, Tn (TN)
Auditor: Watkins Uiberall PLLC

AI Summary

  • Core Issue: Federal expenditures were not billed for reimbursement on time, violating state requirements.
  • Impacted Requirements: Monthly billing for reimbursable grant expenditures as per Tennessee Housing Development Agency guidelines.
  • Recommended Follow-Up: Implement a monthly reconciliation process for federal expenditures to ensure timely invoicing and compliance.

Finding Text

Federal Expenditures Were Not Billed for Reimbursement Timely Tennessee Department of Human Services Low-Income Home Energy Assistance Assistance Listing No. – 93.568 Compliance Requirement – Reporting Criteria: In accordance with the State of Tennessee Housing Development Agency, reimbursable grant expenditures should be billed on a monthly basis. Condition: Federal expenditures were not billed for reimbursement timely. Cause: Significant turnover within the Community Services Agency disrupted routine processes and contributed to inadequate oversight of reimbursement submission deadlines. Transition periods lacked sufficient raining and continuity of operations to ensure compliance. Effect: Grant revenues were recognized in the incorrect period. Continued untimely submissions could lead to potential decreases in funds received. Recommendation: The monthly accounting close procedures should include a reconciliation of all federal expenditures incurred and include invoicing for those expenditures to ensure timely billing. View of Responsible Officials: See management’s corrective action plan.

Corrective Action Plan

In the response to 2024-003 above, it is noted that the County is establishing a Grants Office which will provide greater oversight. The Grants Office will have a master list of all grants and will ensure that all reports and billings are submitted timely. This staff is completely dedicated to grants, their management and compliance. This additional layer of oversight will ensure timely billing. The County's new ERP system, which includes a grants management module, will allow grantees to more readily monitor, record and report on grant activity. There will be extensive training as the County converts to the new ERP system to ensure full utilization of the grants module. Responsible for Corrective Action: Dorcas Young Griffin, Deputy Chief Administrative Officer and Danielle Schonbaum, Deputy Director, Finance and Administration Anticipated Completion Date: July, 2025

Categories

Reporting Cash Management

Other Findings in this Audit

  • 559994 2024-005
    Significant Deficiency
  • 559995 2024-006
    Significant Deficiency
  • 1136435 2024-004
    Significant Deficiency
  • 1136436 2024-005
    Significant Deficiency
  • 1136437 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $29.61M
93.568 Low-Income Home Energy Assistance $25.24M
14.272 National Disaster Resilience Competition $9.19M
93.914 Hiv Emergency Relief Project Grants $7.92M
93.268 Immunization Cooperative Agreements $5.98M
21.023 Emergency Rental Assistance Program $5.90M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $5.63M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $5.05M
20.205 Highway Planning and Construction $4.53M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $3.22M
93.569 Community Services Block Grant $2.35M
93.940 Hiv Prevention Activities Health Department Based $2.23M
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $2.09M
93.563 Child Support Services $1.39M
14.218 Community Development Block Grants/entitlement Grants $1.32M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $1.31M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1.27M
16.575 Crime Victim Assistance $1.26M
93.052 National Family Caregiver Support, Title Iii, Part E $1.23M
14.900 Lead Hazard Reduction Grant Program $1.20M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.19M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.05M
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $917,800
16.738 Edward Byrne Memorial Justice Assistance Grant Program $897,159
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $865,069
97.067 Homeland Security Grant Program $826,092
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $789,470
93.994 Preventive Health and Health Services Block Grant $663,561
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $630,741
20.607 Alcohol Open Container Requirements $582,628
97.042 Emergency Management Performance Grants $497,387
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $482,293
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $465,000
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $412,891
16.582 Crime Victim Assistance/discretionary Grants $389,941
66.001 Air Pollution Control Program Support $372,867
14.239 Home Investment Partnerships Program $349,526
97.056 Port Security Grant Program $330,882
93.917 Hiv Care Formula Grants $319,868
93.136 Injury Prevention and Control Research and State and Community Based Programs $310,728
95.001 High Intensity Drug Trafficking Areas Program $289,857
93.053 Nutrition Services Incentive Program $287,509
93.575 Child Care and Development Block Grant $250,381
16.833 National Sexual Assault Kit Initiative $213,213
16.017 Sexual Assault Services Formula Program $208,726
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $194,577
81.086 Conservation Research and Development $173,266
16.585 Treatment Court Discretionary Grant Program $147,761
16.812 Second Chance Act Reentry Initiative $118,568
93.991 Sexually Transmitted Diseases (std) Prevention and Control Grants $116,091
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $111,727
93.977 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $111,653
16.609 Project Safe Neighborhoods $96,516
93.324 State Health Insurance Assistance Program $84,744
66.046 Climate Pollution Reduction Grants $83,745
93.747 Elder Abuse Prevention Interventions Program $80,438
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $71,475
93.071 Medicare Enrollment Assistance Program $63,171
16.588 Violence Against Women Formula Grants $54,662
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $50,181
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $40,565
20.616 National Priority Safety Programs $34,978
20.600 State and Community Highway Safety $19,570
14.231 Emergency Solutions Grant Program $18,774
93.247 Advanced Nursing Education Workforce Grant Program $15,000
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $3,500