FAC Explorer

Finding 611102 (2022-002)

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: There were significant discrepancies in the cumulative expenditures and obligations reported in the Quarterly Project and Expenditure Reports for the CSLFRF program.
  • Impacted Requirements: Reports submitted did not align with the required financial data and lacked proper review, risking grant termination or loss of future funding.
  • Recommended Follow-Up: Implement a tracking mechanism for reporting requirements and ensure thorough review of all submitted reports for accuracy.

Finding Text

Finding 2022-02: Control and Compliance Finding ? Significant Deficiency Coronavirus State and Local Fiscal Recovery Funds ? Reporting ALN #21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Criteria ? As noted in the 2022 OMB Compliance Supplement and the grant agreements, Quarterly Project and Expenditure Reports are required to be submitted to the Treasury?s Office of Inspector General by grantees to report financial data, projects funded, expenditures, and contracts/subawards over $50,000. Condition/Context ? During the testing of the reporting compliance requirement for the CSLFRF program, we tested all four Project and Expenditure reports that were submitted to the grantor in fiscal year 2022 (one initial report and three quarterly reports). We noted that within each quarterly report, subsequent to the initial report submitted for the March 2021 ? December 2021 reporting period, the cumulative expenditures and obligations from the prior period report plus the current period expenditures and obligations reported did not mathematically agree to the cumulative expenditures and obligations on the report for that period. In addition to the mathematical differences found, the reported cumulative obligations following the initial report (Quarters 2, 3, and 4) did not agree to underlying support. Cause ? The grants administrators did not accurately report cumulative expenditures and obligations that occurred over the cumulation of the grant. There also was a lack of review by the grants audit to ensure accurate reporting. Effect ? Inaccurate reporting of expenditures and obligations of each project from report to report was communicated to the grantor. Inappropriate representation of expenditures and obligations on reporting may result in the early termination of the grant award or cessation of future funding. Questioned Cost ? None. Recommendations ? Management should ensure that they have a mechanism for tracking the reporting requirements and activity occurring in each reporting period. Management should also ensure all submitted reports are properly reviewed for all reporting requirements. Views of Responsible Officials ? See Corrective Action Plan.

Categories

Reporting Subrecipient Monitoring Significant Deficiency

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
  • 611097 2022-004
    Significant Deficiency
  • 611098 2022-003
    Significant Deficiency
  • 611099 2022-004
    Significant Deficiency
  • 611100 2022-003
    Significant Deficiency
  • 611101 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