FAC Explorer

Finding 623332 (2022-002)

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Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-16
Audit: 45925
Organization: Guilford County (NC)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: One out of eight reports was submitted late, impacting timely review of expenditures.
  • Impacted Requirements: Monthly and quarterly reports must be submitted to the Department of Treasury within 15 days of month-end.
  • Recommended Follow-Up: Establish a tracking process to ensure all reporting deadlines are met consistently.

Finding Text

U.S. Department of Treasury Emergency Rental Assistance Program Assistance Listing # 21.023 Finding 2022-002 Nonmaterial Noncompliance ? Reporting Criteria: Monthly and quarterly reports are due to the Department of Treasury within 15 days of month-end. The County should ensure all necessary reports are submitted timely. Condition: There was 1 out of 8 reports submitted late as noted below. Questioned costs: None Context: There was one instance where a report was submitted 13 days later than the required deadline. Effect: Expenditures may not be reviewed and approved by the grantor Agency in a timely manner. Cause: Staff turnover at the Director level. Also, increased workload caused by the global pandemic, coupled with staffing shortages during the year. Recommendation: We recommend the County implement a process to track and meet required reporting deadlines going forward. Management?s Response: The delay in reporting was due to turnover in the Finance Director position in mid-June 2022 and a subsequent misunderstanding of the due date. The newly appointed interim Finance Director believed the report to be due by July 31, 2022. We agree with the recommendation.

Categories

Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $37.51M
21.027 Coronavirus State and Local Fiscal Recovery Fund $2.85M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.65M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.46M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $893,723
93.568 Low-Income Home Energy Assistance $759,010
93.268 Immunization Cooperative Agreements $757,300
93.563 Child Support Enforcement $590,906
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $443,324
93.U01 Adoption Fostercare $361,580
21.019 Coronavirus Relief Fund $304,137
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $280,142
93.217 Family Planning_services $240,258
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $224,924
16.710 Public Safety Partnership and Community Policing Grants $219,317
93.767 Children's Health Insurance Program $207,733
93.498 Provider Relief Fund $176,500
93.617 Voting Access for Individuals with Disabilities_grants to States $173,890
16.803 Recovery Act - Eward Byrne Memorial Justice Assistance Grant (jag) Program/ Grants to States and Territories $154,789
93.645 Stephanie Tubbs Jones Child Welfare Services Program $153,054
93.556 Promoting Safe and Stable Families $152,111
95.001 High Intensity Drug Trafficking Areas Program $148,306
93.940 Hiv Prevention Activities_health Department Based $142,273
93.667 Social Services Block Grant $127,257
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $112,815
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $105,491
93.053 Nutrition Services Incentive Program $102,061
10.555 National School Lunch Program $96,598
93.136 Injury Prevention and Control Research and State and Community Based Programs $95,784
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $92,699
93.994 Maternal and Child Health Services Block Grant to the States $92,175
93.069 Public Health Emergency Preparedness $80,000
97.042 Emergency Management Performance Grants $78,071
16.922 Equitable Sharing Program $74,005
20.507 Federal Transit_formula Grants $70,665
16.738 Edward Byrne Memorial Justice Assistance Grant Program $69,713
93.558 Temporary Assistance for Needy Families $69,463
20.509 Formula Grants for Rural Areas and Tribal Transit Program $58,162
20.600 State and Community Highway Safety $41,060
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $38,809
93.658 Foster Care_title IV-E $37,088
93.305 National State Based Tobacco Control Programs $36,799
16.034 Coronavirus Emergency Supplemental Funding Program $36,692
93.566 Refugee and Entrant Assistance_state Administered Programs $31,119
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $30,646
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $29,044
93.778 Medical Assistance Program $27,576
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $8,002
93.659 Adoption Assistance $1,110
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100