FAC Explorer

Finding 636523 (2022-001)

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Requirement
J
Questioned Costs
-
Year
2022
Accepted
2023-08-22
Audit: 56168
Organization: County of Siskiyou (CA)
Auditor: Smith & Newell CPAS

AI Summary

  • Core Issue: The County failed to verify insurance for one of nine loan recipients, indicating inadequate monitoring of CDBG loans.
  • Impacted Requirements: Compliance with loan provisions regarding default was not ensured for the tested loan recipient.
  • Recommended Follow-Up: The County should establish a program to monitor compliance with loan provisions as per its Loan Servicing Policies and Procedures.

Finding Text

2022-001 Name: Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii Assistance Listing #: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2021/2022 Compliance Requirement: Program Income Criteria Proper grant compliance requires that CDBG loan be monitored for compliance with the loan provisions regarding default. Condition During our test of nine loan recipients, we noted that the County had not verified that the loan recipients carried insurance for one tested. Cause There was not adequate monitoring of loans receivable to ensure compliance with loan provisions for one loan recipient. Effect The County did not monitor one CDBG loan for compliance with the loan provisions regarding default. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected nine loan recipients to test loan monitoring procedures. Sampling was a statistically valid sample. We noted one of the nine recipients were not in compliance with the CDBG loan agreements. Repeat Finding This is not a repeat finding. Recommendation We recommend that the County develop a program to monitor compliance with the loan provisions in accordance with the County Loan Servicing Policies and Procedures. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.

Categories

Subrecipient Monitoring Matching / Level of Effort / Earmarking Program Income Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $3.43M
10.666 Schools and Roads - Grants to Counties $2.64M
93.659 Adoption Assistance $2.10M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.47M
93.778 Medical Assistance Program $1.12M
93.563 Child Support Enforcement $1.12M
21.027 Coronavirus State and Local Fiscal Recovery Funds $635,299
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $465,532
20.509 Formula Grants for Rural Areas and Tribal Transit Program $282,224
14.239 Home Investment Partnerships Program $260,025
93.268 Immunization Cooperative Agreements $225,335
16.585 Drug Court Discretionary Grant Program $187,726
10.551 Supplemental Nutrition Assistance Program $152,820
93.069 Public Health Emergency Preparedness $144,374
97.042 Emergency Management Performance Grants $133,970
93.667 Social Services Block Grant $130,145
15.560 Secure Water Act ? Research Agreements $126,441
93.889 National Bioterrorism Hospital Preparedness Program $117,850
95.001 High Intensity Drug Trafficking Areas Program $106,223
93.994 Maternal and Child Health Services Block Grant to the States $82,503
20.106 Airport Improvement Program $61,386
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $57,894
93.658 Foster Care_title IV-E $44,079
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $42,803
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,016
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $39,425
93.556 Promoting Safe and Stable Families $38,994
20.205 Highway Planning and Construction $37,807
93.645 Stephanie Tubbs Jones Child Welfare Services Program $34,877
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $27,719
15.434 Geothermal Resources $25,000
97.067 Homeland Security Grant Program $24,781
93.959 Block Grants for Prevention and Treatment of Substance Abuse $20,678
15.608 Fish and Wildlife Management Assistance $20,362
93.090 Guardianship Assistance $20,245
15.664 Fish and Wildlife Coordination and Assistance Programs $20,000
16.575 Crime Victim Assistance $18,181
93.136 Injury Prevention and Control Research and State and Community Based Programs $17,881
10.680 Forest Health Protection $15,000
93.958 Block Grants for Community Mental Health Services $14,322
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $11,817
15.808 U.s. Geological Survey_ Research and Data Collection $7,513
15.631 Partners for Fish and Wildlife $5,222
93.747 Elder Abuse Prevention Interventions Program $4,958
96.006 Supplemental Security Income $2,401
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $2,253