Finding 589439 (2022-002)

Material Weakness
Requirement
J
Questioned Costs
-
Year
2022
Accepted
2023-09-28

AI Summary

  • Core Issue: The County is not fully tracking and reporting program income from CDBG loans, leading to non-compliance with federal grant requirements.
  • Impacted Requirements: All principal and interest repayments on CDBG loans must be recorded in the General Ledger and reported accurately on cash on hand reports.
  • Recommended Follow-Up: Implement a corrective action plan to ensure compliance with federal grant provisions and improve tracking of program income.

Finding Text

2022 ? 002 CDBG AL# 14.218 Program Income Condition: Federal grant provisions require that the County track program income and report it on the cash on hand reports. During testing it was noted that not all program income was being captured in the County?s General Ledger and being reported on the cash on hand reports. Several loan programs overseen by Allegheny County Economic Development (ACED) are administered through Component Units, but are still included in the calculation for program income. These amounts are not included in the general ledger or reported on the cash on hand reports. Criteria: CDBG grant recipients are required to treat principal and interest repayments on CDBG program funded loans as program income. CDBG grant recipients should use the same modi?ed accrual basis of accounting to account for program income that they use to account for program expenditures. In addition, to the extent that CDBG-funded loans are not part of a revolving loan program, the related program income is to be used to ?nance CDBG program expenditures before additional entitlement funds are utilized. Cause: The department has experienced significant turnover in staff, and in addition loan reports are utilized which track income on a cash basis rather than modified accrual. Effect: The County was not in compliance with the terms of the federal grant program. Questioned Costs: none Recommendation: The County should ensure all compliance requirements are followed for federal grants awarded. Management Response: Management agrees with the finding, see attached Corrective Action Plan.

Categories

Matching / Level of Effort / Earmarking Program Income Special Tests & Provisions

Other Findings in this Audit

  • 12996 2022-001
    Material Weakness
  • 12997 2022-002
    Material Weakness
  • 12998 2022-003
    Material Weakness
  • 12999 2022-004
    Material Weakness
  • 13000 2022-005
    Material Weakness
  • 13001 2022-006
    Material Weakness
  • 13002 2022-007
    Material Weakness
  • 589438 2022-001
    Material Weakness
  • 589440 2022-003
    Material Weakness
  • 589441 2022-004
    Material Weakness
  • 589442 2022-005
    Material Weakness
  • 589443 2022-006
    Material Weakness
  • 589444 2022-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $76.47M
93.575 Child Care and Development Block Grant $42.18M
14.267 Continuum of Care Program $22.35M
93.658 Foster Care_title IV-E $18.59M
93.558 Temporary Assistance for Needy Families $18.31M
14.218 Community Development Block Grants/entitlement Grants $16.70M
20.205 Highway Planning and Construction $15.37M
93.563 Child Support Enforcement $15.24M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $14.94M
93.600 Head Start $14.27M
93.659 Adoption Assistance $11.04M
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.12M
93.667 Social Services Block Grant $6.91M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $6.21M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4.88M
93.958 Block Grants for Community Mental Health Services $4.00M
93.090 Guardianship Assistance $3.32M
93.788 Opioid Str $2.87M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.50M
93.495 Community Health Workers for Public Health Response and Resilient $2.34M
97.067 Homeland Security Grant Program $1.82M
93.569 Community Services Block Grant $1.79M
93.791 Money Follows the Person Rebalancing Demonstration $1.72M
93.268 Immunization Cooperative Agreements $1.69M
93.498 Provider Relief Fund $1.67M
93.556 Promoting Safe and Stable Families $1.63M
94.006 Americorps $1.54M
93.670 Child Abuse and Neglect Discretionary Activities $1.51M
14.905 Lead Hazard Reduction Demonstration Grant Program $1.45M
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $1.40M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1.35M
10.569 Emergency Food Assistance Program (food Commodities) $1.31M
84.181 Special Education-Grants for Infants and Families $1.12M
93.994 Maternal and Child Health Services Block Grant to the States $1.02M
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $1.01M
14.276 Youth Homelessness Demonstration Program $946,866
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $938,136
93.645 Stephanie Tubbs Jones Child Welfare Services Program $874,095
93.136 Injury Prevention and Control Research and State and Community Based Programs $872,809
14.889 Choice Neighborhoods Implementation Grants $843,661
66.001 Air Pollution Control Program Support $781,297
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $724,837
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $690,996
93.069 Public Health Emergency Preparedness $678,732
16.922 Equitable Sharing Program $477,812
94.016 Senior Companion Program $440,481
93.150 Projects for Assistance in Transition From Homelessness (path) $440,357
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $415,377
93.053 Nutrition Services Incentive Program $414,656
93.052 National Family Caregiver Support, Title Iii, Part E $410,563
14.239 Home Investment Partnerships Program $356,653
93.991 Preventive Health and Health Services Block Grant $347,362
10.568 Emergency Food Assistance Program (administrative Costs) $339,643
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $327,907
93.940 Hiv Prevention Activities_health Department Based $302,689
97.042 Emergency Management Performance Grants $288,692
95.001 High Intensity Drug Trafficking Areas Program $288,109
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $281,126
16.741 Dna Backlog Reduction Program $279,623
93.778 Medical Assistance Program $276,593
17.259 Wia Youth Activities $247,916
93.070 Environmental Public Health and Emergency Response $238,327
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $208,333
16.833 National Sexual Assault Kit Initiative $203,117
90.404 2018 Hava Election Security Grants $200,013
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $173,529
10.578 Wic Grants to States (wgs) $158,447
16.123 Community-Based Violence Prevention Program $158,305
16.575 Crime Victim Assistance $151,373
16.838 Comprehensive Opioid Abuse Site-Based Program $143,737
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $132,857
20.600 State and Community Highway Safety $118,322
93.590 Community-Based Child Abuse Prevention Grants $116,522
16.812 Second Chance Act Reentry Initiative $110,067
16.528 Enhanced Training and Services to End Violence and Abuse of Women Later in Life $103,916
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $103,206
93.324 State Health Insurance Assistance Program $82,623
16.593 Residential Substance Abuse Treatment for State Prisoners $63,315
93.945 Assistance Programs for Chronic Disease Prevention and Control $62,500
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $57,472
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $56,724
93.071 Medicare Enrollment Assistance Program $40,282
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $38,186
16.609 Project Safe Neighborhoods $34,943
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $31,948
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $27,115
16.588 Violence Against Women Formula Grants $25,764
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $24,473
16.034 Coronavirus Emergency Supplemental Funding Program $23,260
14.231 Emergency Solutions Grant Program $17,287
16.015 Missing Alzheimer's Disease Patient Assistance Program $14,288
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,610
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $9,135
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $6,778
10.555 National School Lunch Program $5,532
10.572 Wic Farmers' Market Nutrition Program (fmnp) $3,237
93.279 Drug Abuse and Addiction Research Programs $2,598
10.649 Pandemic Ebt Administrative Costs $614
66.956 Targeted Airshed Grant Program $-16,950
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $-161,290