FAC Explorer

Finding 972672 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-05-09
Audit: 305874
Organization: Washtenaw County (MI)
Auditor: Rehmann Robson LLC

AI Summary

  • Core Issue: The County failed to report required subawards of $30,000 or more through the FSRS as mandated by the FFATA.
  • Impacted Requirements: Noncompliance with federal FFATA reporting requirements due to inadequate internal controls.
  • Recommended Follow-Up: The County should enhance its procedures for timely FFATA reporting to ensure compliance with federal guidelines.

Finding Text

Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 396226 2023-001
    Significant Deficiency
  • 396227 2023-001
    Significant Deficiency
  • 396228 2023-001
    Significant Deficiency
  • 396229 2023-001
    Significant Deficiency
  • 396230 2023-001
    Significant Deficiency
  • 396231 2023-001
    Significant Deficiency
  • 396232 2023-001
    Significant Deficiency
  • 972668 2023-001
    Significant Deficiency
  • 972669 2023-001
    Significant Deficiency
  • 972670 2023-001
    Significant Deficiency
  • 972671 2023-001
    Significant Deficiency
  • 972673 2023-001
    Significant Deficiency
  • 972674 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $1.57M
93.778 Medical Assistance Program $846,873
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $702,653
93.563 Child Support Enforcement $558,613
95.001 High Intensity Drug Trafficking Areas Program $395,871
14.231 Emergency Solutions Grant Program $277,016
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $276,887
21.023 Emergency Rental Assistance Program $260,557
93.268 Immunization Cooperative Agreements $239,217
94.011 Foster Grandparent Program $184,397
81.042 Weatherization Assistance for Low-Income Persons $179,882
93.499 Low Income Household Water Assistance Program $159,411
93.958 Block Grants for Community Mental Health Services $145,048
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $141,061
93.889 National Bioterrorism Hospital Preparedness Program $140,860
93.150 Projects for Assistance in Transition From Homelessness (path) $135,276
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $121,918
93.658 Foster Care_title IV-E $118,806
15.663 Nfwf-Usfws Conservation Partnership $115,556
93.569 Community Services Block Grant $112,605
93.940 Hiv Prevention Activities_health Department Based $101,810
21.032 Covid-19 - Arpa - Latcf $100,000
93.568 Low-Income Home Energy Assistance $94,051
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $93,029
14.267 Continuum of Care Program $89,043
16.738 Edward Byrne Memorial Justice Assistance Grant Program $72,248
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $66,400
16.034 Coronavirus Emergency Supplemental Funding Program $65,125
66.469 Great Lakes Program $47,222
14.239 Home Investment Partnerships Program $44,109
93.069 Public Health Emergency Preparedness $40,531
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,000
97.042 Emergency Management Performance Grants $34,719
16.585 Drug Court Discretionary Grant Program $28,078
93.994 Maternal and Child Health Services Block Grant to the States $12,820
20.616 National Priority Safety Programs $10,810
10.553 School Breakfast Program $7,725
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $6,400
16.812 Second Chance Act Reentry Initiative $6,232
97.024 Emergency Food and Shelter National Board Program $4,648
97.067 Homeland Security Grant Program $2,121
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $1,500
10.555 National School Lunch Program $454
66.468 Capitalization Grants for Drinking Water State Revolving Funds $150