FAC Explorer

Finding 60924 (2022-003)

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 submit required Section 3 activity reports in the Integrated Disbursement and Information System (IDIS).
  • Impacted Requirements: Noncompliance with 24 CFR Part 75, which mandates reporting for projects exceeding $200,000.
  • Recommended Follow-Up: Establish stronger internal controls and procedures to ensure timely completion and submission of Section 3 reports in IDIS.

Finding Text

Reference Number: 2022-003 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 ? Performance Reporting Type of Finding Material Weakness in Internal Control Over Compliance, Material Noncompliance Criteria or specific requirement: Compliance: Per 24 CFR Part 75, beginning in July 2021, grantees shall enter Section 3 activities on the closeout screens in the Integrated Disbursement and Information System (IDIS) as well as within their annual reporting in the Consolidated Annual Performance and Evaluation Report (CAPER). Section 3 projects are housing rehabilitation, housing construction, and other public construction projects assisted under HUD programs that provide housing and community development financial assistance when the total amount of assistance to the project exceeds a threshold of $200,000. 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). Condition: Prince George?s County (County) did not submit a report of Section 3 activities in IDIS as required. Context: Zero of one project subject to Section 3 reporting requirements was submitted in IDIS. The County prepared the report for this project, but it did not submit it in IDIS as required. Cause: The County?s policies and procedures were not sufficient to ensure that Section 3 reports were completed and submitted in IDIS as required by program regulations. Internal controls did not prevent or detect the error. Effect: The County was not in compliance with Section 3 reporting requirements. Section III ? Federal Award Findings and Questioned Costs (Continued) Questioned costs: None noted. Recommendation: We recommend that the County develop internal controls and procedures to ensure that Section 3 reports are completed and submitted timely in IDIS as required by 24 CFR Part 75. Views of responsible officials:

Categories

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

Other Findings in this Audit

  • 59791 2022-002
    Material Weakness
  • 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
  • 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