FAC Explorer

Finding 60650 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-21
Audit: 56357
Organization: Fort Bend County, Texas (TX)
Auditor: Whitley Penn LLP

AI Summary

  • Core Issue: The County failed to submit required loan guarantee reports and monthly statements to HUD.
  • Impacted Requirements: This noncompliance violates HUD's reporting criteria outlined in Notice CPD -17-04 and the Loan Guarantee Assistance Contract.
  • Recommended Follow-up: Ensure the County submits all required monthly financial and performance reports to HUD moving forward.

Finding Text

Type of Finding: Compliance and Internal Control Over Compliance Finding: #2022-001 Monthly Reporting (L. Financial Reporting and Performance Reporting) Program Information: ALN 14.248 Community Development Block Grant, Section 108 Loan Guarantee Criteria: The County is required to submit (a) loan guarantee reports through the Integrated Disbursement and Information System (IDIS) per Notice CPD -17-04 from the U.S. Department of Housing and Urban Development (HUD) and (b) monthly statements, as required by Part II (1)(b) of the Contract for Loan Guarantee Assistance Under Section 108, executed by the County and HUD. Condition: We noted that the County did not submit loan guarantee reports and monthly statements to HUD. Cause: Oversight on the part of County personnel of this requirement. Effect: Noncompliance with Financial Reporting and Performance Reporting requirements. Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the County submit monthly financial and performance reports as required by HUD. View of Responsible Official: Agree with the finding and see Corrective Action Plan

Corrective Action Plan

Finding: #2022-001 ? Community Development Block Grant, Section 108 Loan Guarantee; L. Reporting (Financial Reporting and Performance Reporting) Corrective Action Plan: With the establishment of a separate interest-bearing bank account, the county will provide a monthly reporting to HUD as detailed in the Reporting Requirements section of document transmittal letter dated 10.5.2021 from the Director of HUD?s Financial Management Division. Anticipated Completion Date: April 15, 2023 Auditee Contact Person: Director ? Community Development ? Carol Borrego

Categories

Internal Control / Segregation of Duties HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 60651 2022-002
    Significant Deficiency
  • 637092 2022-001
    Significant Deficiency
  • 637093 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $68.69M
21.023 Emergency Rental Assistance Program $6.42M
14.248 Community Development Block Grants_section 108 Loan Guarantees $3.38M
20.507 Federal Transit_formula Grants $2.59M
93.268 Immunization Cooperative Agreements $1.71M
10.923 Emergency Watershed Protection Program $1.15M
14.231 Emergency Solutions Grant Program $867,568
93.778 Medical Assistance Program $637,493
20.509 Formula Grants for Rural Areas and Tribal Transit Program $623,447
97.034 Disaster Unemployment Assistance $493,182
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $421,247
16.606 State Criminal Alien Assistance Program $368,646
14.218 Community Development Block Grants/entitlement Grants $331,181
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $314,516
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $286,040
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $226,266
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $180,731
10.553 School Breakfast Program $144,316
16.543 Missing Children's Assistance $93,122
16.034 Coronavirus Emergency Supplemental Funding Program $86,525
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $69,893
16.588 Violence Against Women Formula Grants $67,660
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $59,421
16.575 Crime Victim Assistance $52,887
10.555 National School Lunch Program $51,001
90.404 2018 Hava Election Security Grants $50,492
20.500 Federal Transit_capital Investment Grants $46,273
14.239 Home Investment Partnerships Program $45,605
20.616 National Priority Safety Programs $43,593
16.738 Edward Byrne Memorial Justice Assistance Grant Program $39,777
97.039 Hazard Mitigation Grant $36,045
95.001 High Intensity Drug Trafficking Areas Program $32,100
93.940 Hiv Prevention Activities_health Department Based $31,549
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $27,091
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $21,257
93.069 Public Health Emergency Preparedness $18,599
93.658 Foster Care_title IV-E $17,137
16.922 Equitable Sharing Program $14,000
93.991 Preventive Health and Health Services Block Grant $12,882
16.607 Bulletproof Vest Partnership Program $12,372
16.320 Services for Trafficking Victims $9,206
97.067 Homeland Security Grant Program $8,946
10.565 Commodity Supplemental Food Program $8,000
45.310 Grants to States $5,821
20.600 State and Community Highway Safety $1,411