FAC Explorer

Finding 59791 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-04-22
Audit: 56502
Organization: Prince George's County, MD (MD)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Prince George's County failed to report any of the required subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
  • Impacted Requirements: Noncompliance with FFATA reporting requirements, as none of the $3,867,912 in subawards tested were reported.
  • Recommended Follow-Up: The County should establish effective internal controls and procedures to ensure timely and accurate reporting of all required subawards to FSRS.

Finding Text

Reference Number: 2022-002 Prior Year Finding: No Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Award Number and Year: B-19-UC-24-0002 (7/31/2019 ? 9/1/2027), B-20-UC-24-0002 (8/17/2020 ? 9/1/2028), B-21-UC-24-0002 (10/27/2021 ? 9/1/2029) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding Material Weakness in Internal Control Over Compliance, Material Noncompliance Criteria or specific requirement: Compliance: Per the Federal Funding Accountability and Transparency Act (FFATA), prime (direct) recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reports must be filed in FSRS by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. If the initial award is below $30,000 but subsequent grant modifications result in a total award equal to or over $30,000, the award will be subject to the reporting requirements as of the date the award exceeds $30,000. If the initial award equals or exceeds $30,000 but funding is subsequently de-obligated such that the total award amount falls below $30,000, the award continues to be subject to FFATA reporting requirements. The following key data elements must be reported: Subawardee Name and Data Universal Numbering System (DUNS) number; Amount of Subaward (inclusive of modifications); Subaward Obligation/Action Date; Date of Report Submission; Subaward Number; Project Description; and Names and Compensation of Highly Compensated Officers. (Names and Compensation of Highly Compensated Officers must only be reported when the entity in the preceding fiscal year received 80 percent or more of its annual gross revenues in Federal awards; and $30,000,000 or more in annual gross revenues from Federal awards; and the public does not have access to this information about the compensation of the senior executives of the entity through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. ?? 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986.) Control: Per 2 CFR section 200.303(a), a non-Federal entity must: 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. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Section III ? Federal Award Findings and Questioned Costs (Continued) Condition: Prince George?s County (County) did not report required subaward information to FSRS for first-tier subawards of $30,000 or more. Context: Zero of seven subawards selected for testing were reported to FSRS. Total subawards tested were $3,867,912, and $0 was reported as required by FFATA requirements. SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE Cause: The County?s policies and procedures were not sufficient to ensure that required subaward information was reported to FSRS. Internal controls did not prevent or detect the errors. Effect: Subawards were not reported to FSRS in accordance with FFATA requirements. Questioned costs: None noted. Recommendation: We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Views of responsible officials:

Corrective Action Plan

Finding Number: 2022-002 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition: Prince George?s County (County) did not report required subaward information to FSRS for first-tier subawards of $30,000 or more. Cause: The County?s policies and procedures were not sufficient to ensure that required subaward information was reported to FSRS. Internal controls did not prevent or detect the errors. Resolution: DHCD established Policies and Procedures governing all entitlement programs, including the Community Development Block Grant Program. DHCD will provide the Office of Management of Budget (OMB) with all subawards of $30,000 or more monthly to upload into the FSRS system. Responsible Party: Aspasia Xypolia, Director, DHCD Anticipated corrective action plan completion date: The Department will coordinate with OMB to upload the required data of the sub awardees receiving $30,000 or more in entitlement funds. DHCD has the necessary sub-awardee data for current and prior years to begin updating the required data. Any questions concerning the findings or corrective action plan can be directed to Aspasia Xypolia, Director, DHCD at 301-883- 6511.

Categories

Subrecipient Monitoring Material Weakness Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 59792 2022-003
    Material Weakness
  • 59793 2022-004
    Significant Deficiency
  • 59794 2022-002
    Material Weakness
  • 59795 2022-003
    Material Weakness
  • 59796 2022-004
    Significant Deficiency
  • 60923 2022-002
    Material Weakness
  • 60924 2022-003
    Material Weakness
  • 60925 2022-004
    Significant Deficiency
  • 60926 2022-002
    Material Weakness
  • 60927 2022-003
    Material Weakness
  • 60928 2022-004
    Significant Deficiency
  • 60929 2022-005
    Significant Deficiency
  • 60930 2022-005
    Significant Deficiency
  • 60931 2022-005
    Significant Deficiency
  • 636233 2022-002
    Material Weakness
  • 636234 2022-003
    Material Weakness
  • 636235 2022-004
    Significant Deficiency
  • 636236 2022-002
    Material Weakness
  • 636237 2022-003
    Material Weakness
  • 636238 2022-004
    Significant Deficiency
  • 637365 2022-002
    Material Weakness
  • 637366 2022-003
    Material Weakness
  • 637367 2022-004
    Significant Deficiency
  • 637368 2022-002
    Material Weakness
  • 637369 2022-003
    Material Weakness
  • 637370 2022-004
    Significant Deficiency
  • 637371 2022-005
    Significant Deficiency
  • 637372 2022-005
    Significant Deficiency
  • 637373 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $21.01M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $8.92M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6.66M
14.231 Covid-19 - Emergency Solutions Grant Program $5.14M
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $3.46M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $3.39M
97.091 Homeland Security Biowatch Program $2.48M
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $1.93M
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.85M
93.268 Covid-19 - Immunization Cooperative Agreements $1.83M
21.023 Covid-19 - Emergency Rental Assistance Program $1.66M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1.63M
93.958 Block Grants for Community Mental Health Services $1.57M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1.49M
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $1.37M
93.137 Covid-19 - Community Programs to Improve Minority Health Grant Program $1.30M
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $1.23M
93.563 Child Support Enforcement $1.13M
14.218 Community Development Block Grants/entitlement Grants $903,428
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $770,903
20.507 Covid-19 - Federal Transit_formula Grants $727,119
14.267 Continuum of Care Program $630,132
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $623,602
17.235 Senior Community Service Employment Program $520,978
20.509 Covid-19 - Formula Grants for Rural Areas and Tribal Transit Program $508,292
93.069 Public Health Emergency Preparedness $496,898
14.231 Emergency Solutions Grant Program $448,306
97.067 Homeland Security Grant Program $445,093
16.741 Dna Backlog Reduction Program $441,869
93.959 Block Grants for Prevention and Treatment of Substance Abuse $434,291
97.044 Covid-19 - Assistance to Firefighters Grant $425,078
16.922 Equitable Sharing Program $387,533
16.575 Crime Victim Assistance $357,223
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding Program $298,809
93.958 Covid-19 - Block Grants for Community Mental Health Services $298,620
94.011 Foster Grandparent Program $229,729
93.495 Community Health Workers for Public Health Response and Resilient $222,107
97.044 Assistance to Firefighters Grant $219,151
93.268 Immunization Cooperative Agreements $214,374
14.248 Community Development Block Grants_section 108 Loan Guarantees $174,416
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $169,613
93.045 Covid-19 - Special Programs for the Aging_title Iii, Part C_nutrition Services $169,091
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $167,620
93.767 Children's Health Insurance Program $166,193
97.042 Emergency Management Performance Grants $159,257
16.593 Residential Substance Abuse Treatment for State Prisoners $158,311
20.509 Formula Grants for Rural Areas and Tribal Transit Program $150,281
93.778 Medical Assistance Program $142,083
93.150 Projects for Assistance in Transition From Homelessness (path) $106,652
97.067 Covid-19 - Homeland Security Grant Program $97,509
97.024 Emergency Food and Shelter National Board Program $89,968
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $87,061
16.585 Drug Court Discretionary Grant Program $83,252
94.002 Retired and Senior Volunteer Program $80,050
11.460 Special Oceanic and Atmospheric Projects $70,428
93.994 Maternal and Child Health Services Block Grant to the States $64,687
93.324 State Health Insurance Assistance Program $63,019
93.959 Covid-19 - Block Grants for Prevention and Treatment of Substance Abuse $54,604
16.588 Violence Against Women Formula Grants $52,141
16.609 Project Safe Neighborhoods $48,892
16.320 Services for Trafficking Victims $31,386
97.042 Covid-19 - Emergency Management Performance Grants $21,471
93.136 Injury Prevention and Control Research and State and Community Based Programs $20,567
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $17,563
21.019 Covid-19 - Coronavirus Relief Fund $16,972
93.421 Covid-19 - Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $15,927
20.205 Highway Planning and Construction $14,891
16.746 Capital Case Litigation Initiative $11,955
93.940 Hiv Prevention Activities_health Department Based $10,816
16.738 Edward Byrne Memorial Justice Assistance Grant Program $8,025
93.568 Low-Income Home Energy Assistance $6,079
93.643 Children's Justice Grants to States $5,863
93.042 Covid-19 - Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $4,915
93.044 Covid-19 - Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $2,600
93.778 Covid-19 - Medical Assistance Program $1,368
93.470 Alzheimer's Disease Program Initiative (adpi) $218
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $-1,055
93.788 Opioid Str $-15,231
93.556 Promoting Safe and Stable Families $-15,787