Finding 589442 (2022-005)

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

AI Summary

  • Core Issue: Fringe benefits for part-time employees are charged to the CDBG program using a blended rate, which may misrepresent actual costs.
  • Impacted Requirements: Costs should be based on actual hours worked, not a blended rate, to avoid ineligible charges.
  • Recommended Follow-Up: Implement procedures to accurately charge fringe benefits and ensure compliance with federal grant requirements.

Finding Text

2022 ? 005 CDBG AL# 14.218 Allowable Costs Condition: During testing it was noted that fringe benefits of employees who do not work full time on the CDBG program are billed to the program using a blended rate set by the budget office. This rate does not reflect actual time spent working on the program, and as such could misrepresent expenditures for the program. Criteria: ACED should charge fringe benefits to the program based on hours worked on the program, and not a blended rate. The use of a blended rate could result in ineligible costs being charged to the program. Cause: ACED has not established a procedure to cross-charge the actual amount of each employee?s fringe bene?ts, which are not related to work on the CDBG program, out of CDGB to the proper program. Effect: The County was not in compliance with the terms of the federal grant program. Questioned Costs: The amount of questioned costs, if any, were unable to be determined. 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

Allowable Costs / Cost Principles Eligibility

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
  • 589439 2022-002
    Material Weakness
  • 589440 2022-003
    Material Weakness
  • 589441 2022-004
    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