Finding 960819 (2022-009)

Material Weakness
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2024-03-25
Audit: 297486
Organization: The City of Frederick, Maryland (MD)
Auditor: Brown Plus

AI Summary

  • Core Issue: Program management failed to verify subrecipients' single audit status, leading to a material weakness in internal controls.
  • Impacted Requirements: Noncompliance with 2 CFR Part 200, Subpart F, which mandates verification of subrecipients' audit compliance.
  • Recommended Follow-Up: Obtain and review the single audits of subrecipients to identify and address any program deficiencies.

Finding Text

Federal Agency: Department of Health and Human Services Federal Program: 93.137 Community Programs to Improve Minority Health Grant Program Identification Number: 1 CPIMP211296-01-00 Requirement: Subrecipient Monitoring Type of Finding: Material weakness in internal control over major program; Noncompliance Criteria: A pass-through entity must verify that subrecipients expected to be audited as required by 2 CFR Part 200, Subpart F, met this requirement. This verification ensures that the subrecipients take timely and appropriate action on deficiencies identified through single audits. Condition: Program management did not perform this verification. Cause: Program management does not possess adequate knowledge of subrecipient monitoring requirements. Effect: Failure to verify the single audit status of subrecipients may lead to unresolved subrecipient noncompliance and lead to federal inquiries of those charged with governance. Context: Program management stated that the subrecipients did not undergo single audits. The Federal Audit Clearinghouse website noted that both subrecipients had filed single audits for the subaward period which included program 93.137. Recommendation: Program management should obtain the single audits performed for the subrecipients and review for program deficiencies. Views of Responsible Official(s) and Planned Corrective Actions: See corrective action plan.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 384370 2022-002
    Significant Deficiency Repeat
  • 384371 2022-003
    Material Weakness
  • 384372 2022-004
    Significant Deficiency Repeat
  • 384373 2022-005
    Significant Deficiency Repeat
  • 384374 2022-006
    Significant Deficiency
  • 384375 2022-007
    Material Weakness
  • 384376 2022-008
    Material Weakness
  • 384377 2022-009
    Material Weakness
  • 384378 2022-010
    Material Weakness
  • 384379 2022-011
    Significant Deficiency
  • 384380 2022-012
    Material Weakness
  • 384381 2022-013
    Significant Deficiency
  • 384382 2022-014
    Significant Deficiency
  • 384383 2022-015
    Material Weakness
  • 384384 2022-016
    Significant Deficiency
  • 384385 2022-017
    Significant Deficiency
  • 960812 2022-002
    Significant Deficiency Repeat
  • 960813 2022-003
    Material Weakness
  • 960814 2022-004
    Significant Deficiency Repeat
  • 960815 2022-005
    Significant Deficiency Repeat
  • 960816 2022-006
    Significant Deficiency
  • 960817 2022-007
    Material Weakness
  • 960818 2022-008
    Material Weakness
  • 960820 2022-010
    Material Weakness
  • 960821 2022-011
    Significant Deficiency
  • 960822 2022-012
    Material Weakness
  • 960823 2022-013
    Significant Deficiency
  • 960824 2022-014
    Significant Deficiency
  • 960825 2022-015
    Material Weakness
  • 960826 2022-016
    Significant Deficiency
  • 960827 2022-017
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program $4.76M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.39M
93.137 Community Programs to Improve Minority Health Grant Program $985,426
59.075 Shuttered Venue Operators Grant Program $807,851
10.558 Child and Adult Care Food Program $805,355
93.568 Low-Income Home Energy Assistance $780,504
14.231 Emergency Solutions Grant Program $660,699
21.027 Coronavirus State and Local Fiscal Recovery Funds $415,035
93.569 Community Services Block Grant $407,287
14.267 Continuum of Care Program $182,884
14.218 Community Development Block Grants/entitlement Grants $151,936
81.042 Weatherization Assistance for Low-Income Persons $133,099
93.150 Projects for Assistance in Transition From Homelessness (path) $74,103
16.738 Edward Byrne Memorial Justice Assistance Grant Program $70,867
95.001 High Intensity Drug Trafficking Areas Program $58,844
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $27,718
10.559 Summer Food Service Program for Children $16,751
93.499 Low Income Household Water Assistance Program $16,206
97.067 Homeland Security Grant Program $9,802
20.616 National Priority Safety Programs $9,148
21.026 Homeowner Assistance Fund $7,726
21.016 Equitable Sharing $6,000
20.600 State and Community Highway Safety $5,838
66.466 Chesapeake Bay Program $3,675