Recurring Findings

Community Services & Development: Recurring Less severe Noncompliance
Federal Program Issue First Year Reported
Department's Assertion Page Number
Low-Income Home Energy Assistance Community Services' Audit Services Unit did not always ensure it issued management decisions on audit findings within six months of receipt of subrecipients' U.S. Office of Management and Budget Circular A-133 reports. 2006-07
CSD's ASU is committed to meeting its mandated obligations for obtaining and reviewing OMB-A-133 reports within six months. In May 2010 CSD entered into a contract with Finance to assist in meeting its obligation to review single audits within the required six months. BSA notes that CSD's corrective action plan does not fully address our recommendation. Specifically, to be in compliance with the federal requirement, CSD must issue its management decision letters within six months, not merely have the audit reports reviewed within six months. 64
Low-Income Home Energy Assistance ADP charged expenditures totaling $7,640 to the federal fiscal year 2008 grant after the period of availability. ADP stated that it received guidance from the U.S. Department of Health and Human Services' Substance Abuse and Mental Health Services Administration regarding the timing for the expenditure of grant funds. However, ADP could not provide documentation to support this assertion. 2008-09
ADP agrees with the BSA's finding and recommendation that ADP should ensure its staff follows established policies and procedures to avoid charging expenditures outside the period of availability. ADP has corrected the errors in its accounting records and has initiated a refund to the federal government to cover the amount of the questioned costs. As indicated in BSA's finding, ADP has provided additional training and implemented procedures to ensure its staff avoid charging expenditures outside the period of availability in the future. 54
Low-Income Home Energy Assistance Community Services did not comply with the suspension and debarment requirements in the Administration for Children and Families grants' terms and conditions. Community Services did not consult the federal Excluded Parties List System (EPLS) to ensure the subrecipients were eligible for funding before it issued its fiscal year 2009-10 subawards or contracts. 2008-09
As of June 30, 2010, CSD instituted a policy requiring all subcontractors be verified against the Excluded Parties List System (EPLS) annually or when there is a change in leadership. As of this date, all current CSD contractors have been verified against the EPLS and are eligible to receive federal funds. 55
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