FAC Explorer

Finding 611097 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-22
Audit: 32407
Organization: Dallas County (TX)
Auditor: Deloitte & Touche LLP

AI Summary

  • Core Issue: Significant deficiency in controls over compliance with reporting requirements for subawards under the Federal Funding Accountability and Transparency Act.
  • Impacted Requirements: Seven subrecipients received over $30,000 each, totaling $2,497,138, but these were not reported in the FSRS.
  • Recommended Follow-Up: Management should implement a system to ensure timely and accurate reporting of subaward data to avoid potential noncompliance and funding issues.

Finding Text

Finding 2022-04: Special Test ? Reporting ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants Criteria ? Under the requirements of the Federal Funding Accountability and Transparency Act, 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). Condition/Context ? A total of $2,497,138 was passed through to sub recipients during the year and the subawards were not reported in the FSRS. There was a total of seven subrecipients that had expenses greater than $30,000 that were not reported in the FSRS. Dollar amount of Tested Transactions $2,497,138 Subaward not reported $2,497,138 Report not timely $2,497,138 Subaward amount incorrect 0 Subaward missing key elements. $2,497,138 Cause ? Grant Management was not aware of the reporting requirement. Effect ? Failure to report sub-award data could potentially constitute an event of noncompliance with the award contract, which may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding. Questioned Cost ? None. Recommendations ? Management should ensure that they have a mechanism for reporting subaward data in the FSRS. Views of Responsible Officials ? See Corrective Action Plan.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 34655 2022-004
    Significant Deficiency
  • 34656 2022-003
    Significant Deficiency
  • 34657 2022-004
    Significant Deficiency
  • 34658 2022-003
    Significant Deficiency
  • 34659 2022-002
    Significant Deficiency
  • 34660 2022-002
    Significant Deficiency
  • 611098 2022-003
    Significant Deficiency
  • 611099 2022-004
    Significant Deficiency
  • 611100 2022-003
    Significant Deficiency
  • 611101 2022-002
    Significant Deficiency
  • 611102 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $49.19M
21.023 Emergency Rental Assistance Program $26.78M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $16.90M
21.019 Coronavirus Relief Fund $15.18M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $10.53M
93.268 Immunization Cooperative Agreements $4.48M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $2.48M
20.205 Highway Planning and Construction $2.26M
84.425 Education Stabilization Fund $2.07M
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $1.86M
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $1.86M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1.72M
93.940 Hiv Prevention Activities_health Department Based $1.54M
93.566 Refugee and Entrant Assistance_state Administered Programs $1.33M
14.231 Emergency Solutions Grant Program $1.17M
14.218 Community Development Block Grants/entitlement Grants $962,221
16.606 State Criminal Alien Assistance Program $856,696
93.137 Community Programs to Improve Minority Health Grant Program $845,865
16.575 Crime Victim Assistance $830,109
16.593 Residential Substance Abuse Treatment for State Prisoners $797,619
93.778 Medical Assistance Program $762,719
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $715,757
84.010 Title I Grants to Local Educational Agencies $671,340
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $568,957
14.241 Housing Opportunities for Persons with Aids $541,865
10.555 National School Lunch Program $518,706
14.879 Mainstream Vouchers $499,971
93.568 Low-Income Home Energy Assistance $499,525
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $494,936
16.922 Equitable Sharing Program $390,127
81.042 Weatherization Assistance for Low-Income Persons $385,554
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $352,444
21.016 Equitable Sharing $327,365
16.588 Violence Against Women Formula Grants $290,732
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $285,843
10.553 School Breakfast Program $283,427
93.270 Adult Viral Hepatitis Prevention and Control $257,990
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $255,568
93.914 Hiv Emergency Relief Project Grants $233,573
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $232,861
96.001 Social Security_disability Insurance $213,300
97.067 Homeland Security Grant Program $201,280
16.123 Community-Based Violence Prevention Program $191,796
16.838 Comprehensive Opioid Abuse Site-Based Program $185,026
16.820 Postconviction Testing of Dna Evidence to Exonerate the Innocent $164,054
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $156,106
93.070 Environmental Public Health and Emergency Response $149,742
16.738 Edward Byrne Memorial Justice Assistance Grant Program $148,829
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $141,822
90.404 2018 Hava Election Security Grants $114,522
16.585 Drug Court Discretionary Grant Program $110,776
14.239 Home Investment Partnerships Program $104,341
16.833 National Sexual Assault Kit Initiative $88,953
14.896 Family Self-Sufficiency Program $74,361
93.991 Preventive Health and Health Services Block Grant $60,279
97.091 Homeland Security Biowatch Program $48,000
84.424 Student Support and Academic Enrichment Program $40,388
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $29,055
95.001 High Intensity Drug Trafficking Areas Program $19,318
16.034 Coronavirus Emergency Supplemental Funding Program $18,339
84.367 Improving Teacher Quality State Grants $17,263
84.027 Special Education_grants to States $15,285
93.008 Medical Reserve Corps Small Grant Program $13,191
93.917 Hiv Care Formula Grants $10,964
21.027 Coronavirus State and Local Fiscal Recovery Funds $7,288
84.365 English Language Acquisition State Grants $3,099
84.184 Safe and Drug-Free Schools and Communities_national Programs $974
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $568