FAC Explorer

Finding 964696 (2023-002)

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Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 300045
Organization: Anne Arundel County, Maryland (MD)
Auditor: Sb & Company LLC

AI Summary

  • Core Issue: The County failed to report first-tier subawards over $30,000 as required by the Transparency Act.
  • Impacted Requirements: Non-compliance with federal reporting standards under 2 CFR Part 170.
  • Recommended Follow-up: Implement controls to ensure timely and accurate reporting of subawards.

Finding Text

Finding 2023-002 U.S. Department of Housing and Urban Development Assistance Listing Number 14.218 – CDBG – Entitlement Grants Cluster Compliance Deficiency over Reporting Repeat Finding: No Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: The County is a direct recipient of CDBG Entitlement Grants Cluster funds from the Department of Housing and Urban Development. Additionally, the County provided first-tier subawards greater than $30,000. Cause: The County did not report its first-tier subawards in accordance with the Transparency Act requirements. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 1 N/A N/A N/A Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $4,605,932 $4,604,932 N/A N/A N/A Effect or Potential Effect: The County was not in compliance with the reporting requirements of the grant. Questioned Costs: None. Recommendation: We recommend the County establish and implement controls to maintain compliance with reporting requirements. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.95M
14.218 Community Development Block Grants/entitlement Grants $1.65M
14.267 Continuum of Care Program $1.52M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.43M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.41M
93.778 Medical Assistance Program $887,456
93.268 Immunization Cooperative Agreements $834,977
97.083 Staffing for Adequate Fire and Emergency Response (safer) $806,943
17.258 Wia Adult Program $573,936
93.069 Public Health Emergency Preparedness $506,258
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $464,342
14.241 Housing Opportunities for Persons with Aids $440,609
93.136 Injury Prevention and Control Research and State and Community Based Programs $420,171
93.788 Opioid Str $408,689
93.994 Maternal and Child Health Services Block Grant to the States $378,103
93.558 Temporary Assistance for Needy Families $365,114
17.278 Wia Dislocated Worker Formula Grants $354,621
17.259 Wia Youth Activities $336,830
93.563 Child Support Enforcement $313,162
93.959 Block Grants for Prevention and Treatment of Substance Abuse $293,085
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $268,799
16.743 Forensic Casework Dna Backlog 2018 $231,586
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $170,435
93.767 Children's Health Insurance Program $150,721
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $146,382
93.052 National Family Caregiver Support, Title Iii, Part E $132,657
16.579 Dui - Justice Assistance Grant $123,111
14.231 Emergency Solutions Grant Program $117,062
93.917 Hiv Care Formula Grants $109,512
16.575 Crime Victim Assistance $93,449
21.027 Coronavirus State and Local Fiscal Recovery Funds $82,905
16.743 Forensic Casework Dna Backlog 2019 $65,990
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $63,848
20.507 Federal Transit_formula Grants $52,174
14.239 Home Investment Partnerships Program $51,582
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $50,818
97.093 Fire Service Hazardous Materials Preparedness and Response $48,491
93.914 Hiv Emergency Relief Project Grants $39,466
16.825 Smart Prosecution Initiative $38,686
20.600 State and Community Highway Safety $36,500
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $35,863
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $23,528
93.071 Medicare Enrollment Assistance Program $13,851
97.008 Non-Profit Security Program $12,846
93.940 Hiv Prevention Activities_health Department Based $12,250
21.016 Equitable Sharing $7,500
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $5,656
16.606 State Criminal Alien Assistance Program $5,000
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $4,920
20.218 National Motor Carrier Safety $4,127
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,791
93.643 Children's Justice Grants to States $2,112
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,332