Finding Text
Assistance Listing Number, Federal Agency, and Program Name ? 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grants Program Federal Award Identification Number and Year ? N/A, 2022 Pass-through Entity ? Florida Department of Children and Families Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? Award recipients must pay each subrecipient for allowable costs within 30 days after receiving the subrecipient?s complete payment request. Condition ? The System?s controls in place for subrecipient payments did not ensure that subrecipients were paid within the required 30 day window. Questioned Costs ? None Identification of How Questioned Costs Were Computed ? N/A ? Refer to context below for additional information. Context ? A total of 18 payments to subrecipients were tested. One selection was paid 52 days after the System received the subrecipient?s complete payment request; all other payments were made within the 30 day window. Cause and Effect ? The program regulations mandate timely remittance of payments. The controls designed to adhere to that requirement were not operating effectively in the instance identified in our testing. As a result, the System did not comply with the 30 day payment window requirement for payments to subrecipients. Recommendation - We recommend the System implement controls, including levels of review, to ensure grant agreements are thoroughly reviewed to understand all compliance requirements. Views of Responsible Officials and Planned Corrective Actions ? The System will review and enhance its grant agreement review process by implementing controls to ensure grant agreements are thoroughly reviewed and are adhering to all the compliance requirements.