FAC Explorer

Finding 618153 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 38704
Organization: Forsyth County, North Carolina (NC)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: The County lacks evidence of a proper review process for reports submitted under the Emergency Rental Assistance Program.
  • Impacted Requirements: Failure to comply with Section 200.303 of the Uniform Grant Guidance regarding internal controls and documentation retention.
  • Recommended Follow-Up: Ensure all reports are saved with proof of review and submission details, and implement procedures to maintain compliance.

Finding Text

U.S. Department of Treasury Federal Program Name: Emergency Rental Assistance Program Assistance Listing Number 21.023 Significant Deficiency and Non-Material Non-Compliance - Reporting Finding 2022-004 Criteria: In accordance with Section 200.303 of the Uniform Grant Guidance, 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. Condition: While the County noted it has a review process in place for submitted reports, there was no evidence that the review took place. Additionally, copies of certain reports submitted were not retained. Context: We tested nine reports out of thirty-eight submitted during the year and found all nine did not have evidence that a review took place prior to submission and the date it was submitted. Additionally, copies of four out of the nine reports had not been retained on file. Effect: We could not determine if the County was compliant with certain reporting requirements or that reports were reviewed and submitted timely. Cause: The County did not retain all reports submitted through the Treasury or State website including proof of review and date of submission. Recommendation: We recommend the County save a copy of all reports, along with evidence of all supporting documentation to the County?s records and including who prepared and reviewed the report prior to submission. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 41701 2022-002
    Material Weakness
  • 41702 2022-002
    Material Weakness
  • 41703 2022-002
    Material Weakness
  • 41704 2022-002
    Material Weakness
  • 41705 2022-003
    Significant Deficiency Repeat
  • 41706 2022-003
    Significant Deficiency Repeat
  • 41707 2022-003
    Significant Deficiency Repeat
  • 41708 2022-003
    Significant Deficiency Repeat
  • 41709 2022-003
    Significant Deficiency Repeat
  • 41710 2022-003
    Significant Deficiency Repeat
  • 41711 2022-004
    Significant Deficiency
  • 41712 2022-004
    Significant Deficiency
  • 44505 2022-004
    Significant Deficiency
  • 44506 2022-005
    -
  • 44507 2022-005
    -
  • 44508 2022-005
    -
  • 44509 2022-005
    -
  • 44510 2022-005
    -
  • 44511 2022-005
    -
  • 618143 2022-002
    Material Weakness
  • 618144 2022-002
    Material Weakness
  • 618145 2022-002
    Material Weakness
  • 618146 2022-002
    Material Weakness
  • 618147 2022-003
    Significant Deficiency Repeat
  • 618148 2022-003
    Significant Deficiency Repeat
  • 618149 2022-003
    Significant Deficiency Repeat
  • 618150 2022-003
    Significant Deficiency Repeat
  • 618151 2022-003
    Significant Deficiency Repeat
  • 618152 2022-003
    Significant Deficiency Repeat
  • 618154 2022-004
    Significant Deficiency
  • 620947 2022-004
    Significant Deficiency
  • 620948 2022-005
    -
  • 620949 2022-005
    -
  • 620950 2022-005
    -
  • 620951 2022-005
    -
  • 620952 2022-005
    -
  • 620953 2022-005
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.51M
21.023 Emergency Rental Assistance Program $4.92M
93.568 Low-Income Home Energy Assistance $2.21M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.71M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.64M
93.499 Low Income Household Water Assistance Program $1.02M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $624,312
66.001 Air Pollution Control Program Support $484,388
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $426,727
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $392,903
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $260,685
10.923 Emergency Watershed Protection Program $249,989
93.926 Healthy Start Initiative $194,563
93.767 Children's Health Insurance Program $187,210
93.659 Adoption Assistance $182,421
93.268 Immunization Cooperative Agreements $181,913
93.994 Maternal and Child Health Services Block Grant to the States $176,112
93.217 Family Planning_services $168,324
93.053 Nutrition Services Incentive Program $141,649
93.052 National Family Caregiver Support, Title Iii, Part E $133,403
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $131,203
93.658 Foster Care_title IV-E $131,178
21.019 Coronavirus Relief Fund $120,000
93.645 Stephanie Tubbs Jones Child Welfare Services Program $103,062
93.136 Injury Prevention and Control Research and State and Community Based Programs $83,898
16.738 Edward Byrne Memorial Justice Assistance Grant Program $74,912
93.667 Social Services Block Grant $66,831
93.069 Public Health Emergency Preparedness $55,515
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $54,196
93.563 Child Support Enforcement $46,180
93.558 Temporary Assistance for Needy Families $44,856
93.778 Medical Assistance Program $41,059
14.239 Home Investment Partnerships Program $40,300
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $33,525
93.940 Hiv Prevention Activities_health Department Based $30,452
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $26,427
93.991 Preventive Health and Health Services Block Grant $26,289
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $17,218
93.556 Promoting Safe and Stable Families $12,580
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $7,009
93.566 Refugee and Entrant Assistance_state Administered Programs $2,820
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $245