Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Immunization Cooperation Agreements
Assistance Listing Number: 93.268
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance
(Modified Opinion)
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
accurately with appropriate expenditure amounts.
Condition and Context
While testing allowable costs relating to payroll expenditures, forty out of forty transactions were
identified that could not be appropriately re-calculated per the amount that was charged to the
grant. The County was not able to provide support for payroll expenditure amounts charged to the
grant on an individual employee basis. The sample was a statistically valid sample.
Questioned Costs
Known - $154,460.
Cause
The lack of internal controls relating to review and approval of timekeeping for grant eligible
employees leaves the County susceptible to improper reporting of expenditure amounts relating to
the grant.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of timekeeping for grant eligible
employees for daily time input, as well as grant authorized wages.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Immunization Cooperation Agreements
Assistance Listing Number: 93.268
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure required procedures per
the grant agreement are met.
Condition and Context
While testing special tests and provisions outlined by the 2021 Compliance Supplement, CLA
attempted to obtain support surrounding the County’s review and supervision of providers utilized
and input of vaccinations distributed to Montgomery County residents during the Award Period. The
County was unable to provide support for multiple periods selected during the award period.
Questioned Costs
The amount of questioned costs, if any, cannot be determined.
Cause
The lack of internal controls relating to review and approval of vaccine safeguarding, reconciliation
of doses distributed, and approval of PA SIIS data entered.
Effect
Potential inaccurate data reported regarding vaccinations distributed to County residents.
Repeat Finding
No
Recommendation
We recommend management review the policies and procedures implemented regarding grant
agreement required procedures, and evaluate the recording of data with proper review and
approval from appropriate Health and Human Service personnel.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Immunization Cooperation Agreements
Assistance Listing Number: 93.268
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance
(Modified Opinion)
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
accurately with appropriate expenditure amounts.
Condition and Context
While testing allowable costs relating to payroll expenditures, forty out of forty transactions were
identified that could not be appropriately re-calculated per the amount that was charged to the
grant. The County was not able to provide support for payroll expenditure amounts charged to the
grant on an individual employee basis. The sample was a statistically valid sample.
Questioned Costs
Known - $154,460.
Cause
The lack of internal controls relating to review and approval of timekeeping for grant eligible
employees leaves the County susceptible to improper reporting of expenditure amounts relating to
the grant.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of timekeeping for grant eligible
employees for daily time input, as well as grant authorized wages.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Immunization Cooperation Agreements
Assistance Listing Number: 93.268
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure required procedures per
the grant agreement are met.
Condition and Context
While testing special tests and provisions outlined by the 2021 Compliance Supplement, CLA
attempted to obtain support surrounding the County’s review and supervision of providers utilized
and input of vaccinations distributed to Montgomery County residents during the Award Period. The
County was unable to provide support for multiple periods selected during the award period.
Questioned Costs
The amount of questioned costs, if any, cannot be determined.
Cause
The lack of internal controls relating to review and approval of vaccine safeguarding, reconciliation
of doses distributed, and approval of PA SIIS data entered.
Effect
Potential inaccurate data reported regarding vaccinations distributed to County residents.
Repeat Finding
No
Recommendation
We recommend management review the policies and procedures implemented regarding grant
agreement required procedures, and evaluate the recording of data with proper review and
approval from appropriate Health and Human Service personnel.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance
(Modified Opinion)
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
accurately with appropriate expenditure amounts.
Condition and Context
While testing allowable costs relating to payroll expenditures, forty out of forty transactions were
identified that could not be appropriately re-calculated per the amount that was charged to the
grant. County was not able to provide support for payroll expenditure amounts charged to the grant
on an individual employee basis. The sample was a statistically valid sample.
Questioned Costs
Known - $107,563.
Cause
The lack of internal controls relating to review and approval of timekeeping for grant eligible
employees leaves the County susceptible to improper reporting of expenditure amounts relating to
the grant.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of timekeeping for grant eligible
employees for daily time input, as well as grant authorized wages.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the SEFA tie out of the ELC grant, it was noted that federal
expenditures included on the SEFA did not indicate the amount of ELC expenditures per client
provided detail.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ELC expenditures on the detail
provided varied from the amount reported in totality.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures is accurately reported.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance
(Modified Opinion)
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
accurately with appropriate expenditure amounts.
Condition and Context
While testing allowable costs relating to payroll expenditures, forty out of forty transactions were
identified that could not be appropriately re-calculated per the amount that was charged to the
grant. County was not able to provide support for payroll expenditure amounts charged to the grant
on an individual employee basis. The sample was a statistically valid sample.
Questioned Costs
Known - $107,563.
Cause
The lack of internal controls relating to review and approval of timekeeping for grant eligible
employees leaves the County susceptible to improper reporting of expenditure amounts relating to
the grant.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of timekeeping for grant eligible
employees for daily time input, as well as grant authorized wages.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the SEFA tie out of the ELC grant, it was noted that federal
expenditures included on the SEFA did not indicate the amount of ELC expenditures per client
provided detail.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ELC expenditures on the detail
provided varied from the amount reported in totality.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures is accurately reported.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance
(Modified Opinion)
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
accurately with appropriate expenditure amounts.
Condition and Context
While testing allowable costs relating to payroll expenditures, forty out of forty transactions were
identified that could not be appropriately re-calculated per the amount that was charged to the
grant. County was not able to provide support for payroll expenditure amounts charged to the grant
on an individual employee basis. The sample was a statistically valid sample.
Questioned Costs
Known - $107,563.
Cause
The lack of internal controls relating to review and approval of timekeeping for grant eligible
employees leaves the County susceptible to improper reporting of expenditure amounts relating to
the grant.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of timekeeping for grant eligible
employees for daily time input, as well as grant authorized wages.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the SEFA tie out of the ELC grant, it was noted that federal
expenditures included on the SEFA did not indicate the amount of ELC expenditures per client
provided detail.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ELC expenditures on the detail
provided varied from the amount reported in totality.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures is accurately reported.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Program Name: Emergency Rental Assistance Program
Assistance Listing Number: 21.023
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 01/01/2021 – 12/31/2021
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the tie out of Emergency Rental Assistance program grants, it was
noted that federal expenditures included on the SEFA did not indicate the amount of subrecipient
expenditures.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ERAP expenditures on the SEFA
schedule included subrecipient expenditures until additional communication to the department that
handles the ERAP program.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures include subrecipient expenditures.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Program Name: Emergency Rental Assistance Program
Assistance Listing Number: 21.023
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 01/01/2021 – 12/31/2021
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the tie out of Emergency Rental Assistance program grants, it was
noted that federal expenditures included on the SEFA did not indicate the amount of subrecipient
expenditures.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ERAP expenditures on the SEFA
schedule included subrecipient expenditures until additional communication to the department that
handles the ERAP program.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures include subrecipient expenditures.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Program Name: Emergency Rental Assistance Program
Assistance Listing Number: 21.023
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 01/01/2021 – 12/31/2021
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the tie out of Emergency Rental Assistance program grants, it was
noted that federal expenditures included on the SEFA did not indicate the amount of subrecipient
expenditures.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ERAP expenditures on the SEFA
schedule included subrecipient expenditures until additional communication to the department that
handles the ERAP program.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures include subrecipient expenditures.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Number: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/2021
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
The expense detail provided was based on the cash basis instead of the accrual basis. As a result,
the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of
the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on
the program year instead of the county's fiscal year.
Questioned Costs
None
Cause
Management who prepare the initial SEFA reported expenditures basis on the program year
instead of the fiscal year.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management reviews the process of recording federal expenditures.
Views of Responsible Officials
See corrective action plan
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant
Assistance Listing Numbers: 14.218
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
in the correct period.
Condition and Context
While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand'
reports tested was submitted more than 10 days after the quarter end. The U.S. Department of
Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly
Report will meet this ongoing reporting requirement which are due no later than 10 days after the
end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. The sample
was a statistically valid sample.
Questioned Costs
None
Cause
The report due 7/10/2021 was submitted on 8/30/2021.
Effect
The County is not in compliance with the grant reporting requirements.
Repeat Finding
No
Recommendation
We recommend management should review the process for submitting CDBG reports.
Views of Responsible Officials
See corrective action plan.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Immunization Cooperation Agreements
Assistance Listing Number: 93.268
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance
(Modified Opinion)
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
accurately with appropriate expenditure amounts.
Condition and Context
While testing allowable costs relating to payroll expenditures, forty out of forty transactions were
identified that could not be appropriately re-calculated per the amount that was charged to the
grant. The County was not able to provide support for payroll expenditure amounts charged to the
grant on an individual employee basis. The sample was a statistically valid sample.
Questioned Costs
Known - $154,460.
Cause
The lack of internal controls relating to review and approval of timekeeping for grant eligible
employees leaves the County susceptible to improper reporting of expenditure amounts relating to
the grant.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of timekeeping for grant eligible
employees for daily time input, as well as grant authorized wages.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Immunization Cooperation Agreements
Assistance Listing Number: 93.268
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure required procedures per
the grant agreement are met.
Condition and Context
While testing special tests and provisions outlined by the 2021 Compliance Supplement, CLA
attempted to obtain support surrounding the County’s review and supervision of providers utilized
and input of vaccinations distributed to Montgomery County residents during the Award Period. The
County was unable to provide support for multiple periods selected during the award period.
Questioned Costs
The amount of questioned costs, if any, cannot be determined.
Cause
The lack of internal controls relating to review and approval of vaccine safeguarding, reconciliation
of doses distributed, and approval of PA SIIS data entered.
Effect
Potential inaccurate data reported regarding vaccinations distributed to County residents.
Repeat Finding
No
Recommendation
We recommend management review the policies and procedures implemented regarding grant
agreement required procedures, and evaluate the recording of data with proper review and
approval from appropriate Health and Human Service personnel.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Immunization Cooperation Agreements
Assistance Listing Number: 93.268
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance
(Modified Opinion)
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
accurately with appropriate expenditure amounts.
Condition and Context
While testing allowable costs relating to payroll expenditures, forty out of forty transactions were
identified that could not be appropriately re-calculated per the amount that was charged to the
grant. The County was not able to provide support for payroll expenditure amounts charged to the
grant on an individual employee basis. The sample was a statistically valid sample.
Questioned Costs
Known - $154,460.
Cause
The lack of internal controls relating to review and approval of timekeeping for grant eligible
employees leaves the County susceptible to improper reporting of expenditure amounts relating to
the grant.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of timekeeping for grant eligible
employees for daily time input, as well as grant authorized wages.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Immunization Cooperation Agreements
Assistance Listing Number: 93.268
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure required procedures per
the grant agreement are met.
Condition and Context
While testing special tests and provisions outlined by the 2021 Compliance Supplement, CLA
attempted to obtain support surrounding the County’s review and supervision of providers utilized
and input of vaccinations distributed to Montgomery County residents during the Award Period. The
County was unable to provide support for multiple periods selected during the award period.
Questioned Costs
The amount of questioned costs, if any, cannot be determined.
Cause
The lack of internal controls relating to review and approval of vaccine safeguarding, reconciliation
of doses distributed, and approval of PA SIIS data entered.
Effect
Potential inaccurate data reported regarding vaccinations distributed to County residents.
Repeat Finding
No
Recommendation
We recommend management review the policies and procedures implemented regarding grant
agreement required procedures, and evaluate the recording of data with proper review and
approval from appropriate Health and Human Service personnel.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance
(Modified Opinion)
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
accurately with appropriate expenditure amounts.
Condition and Context
While testing allowable costs relating to payroll expenditures, forty out of forty transactions were
identified that could not be appropriately re-calculated per the amount that was charged to the
grant. County was not able to provide support for payroll expenditure amounts charged to the grant
on an individual employee basis. The sample was a statistically valid sample.
Questioned Costs
Known - $107,563.
Cause
The lack of internal controls relating to review and approval of timekeeping for grant eligible
employees leaves the County susceptible to improper reporting of expenditure amounts relating to
the grant.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of timekeeping for grant eligible
employees for daily time input, as well as grant authorized wages.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the SEFA tie out of the ELC grant, it was noted that federal
expenditures included on the SEFA did not indicate the amount of ELC expenditures per client
provided detail.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ELC expenditures on the detail
provided varied from the amount reported in totality.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures is accurately reported.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance
(Modified Opinion)
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
accurately with appropriate expenditure amounts.
Condition and Context
While testing allowable costs relating to payroll expenditures, forty out of forty transactions were
identified that could not be appropriately re-calculated per the amount that was charged to the
grant. County was not able to provide support for payroll expenditure amounts charged to the grant
on an individual employee basis. The sample was a statistically valid sample.
Questioned Costs
Known - $107,563.
Cause
The lack of internal controls relating to review and approval of timekeeping for grant eligible
employees leaves the County susceptible to improper reporting of expenditure amounts relating to
the grant.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of timekeeping for grant eligible
employees for daily time input, as well as grant authorized wages.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the SEFA tie out of the ELC grant, it was noted that federal
expenditures included on the SEFA did not indicate the amount of ELC expenditures per client
provided detail.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ELC expenditures on the detail
provided varied from the amount reported in totality.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures is accurately reported.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Federal Award Identification Number and Year: FY 20/21 and 21/22
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance
(Modified Opinion)
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure expenditures are recorded
accurately with appropriate expenditure amounts.
Condition and Context
While testing allowable costs relating to payroll expenditures, forty out of forty transactions were
identified that could not be appropriately re-calculated per the amount that was charged to the
grant. County was not able to provide support for payroll expenditure amounts charged to the grant
on an individual employee basis. The sample was a statistically valid sample.
Questioned Costs
Known - $107,563.
Cause
The lack of internal controls relating to review and approval of timekeeping for grant eligible
employees leaves the County susceptible to improper reporting of expenditure amounts relating to
the grant.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of timekeeping for grant eligible
employees for daily time input, as well as grant authorized wages.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Epidemiology and Laboratory Capacity
Assistance Listing Number: 93.323
Pass-Through Agency: Pennsylvania Department of Health
Pass-Through Number(s): None
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for Internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the SEFA tie out of the ELC grant, it was noted that federal
expenditures included on the SEFA did not indicate the amount of ELC expenditures per client
provided detail.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ELC expenditures on the detail
provided varied from the amount reported in totality.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures is accurately reported.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Program Name: Emergency Rental Assistance Program
Assistance Listing Number: 21.023
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 01/01/2021 – 12/31/2021
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the tie out of Emergency Rental Assistance program grants, it was
noted that federal expenditures included on the SEFA did not indicate the amount of subrecipient
expenditures.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ERAP expenditures on the SEFA
schedule included subrecipient expenditures until additional communication to the department that
handles the ERAP program.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures include subrecipient expenditures.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Program Name: Emergency Rental Assistance Program
Assistance Listing Number: 21.023
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 01/01/2021 – 12/31/2021
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the tie out of Emergency Rental Assistance program grants, it was
noted that federal expenditures included on the SEFA did not indicate the amount of subrecipient
expenditures.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ERAP expenditures on the SEFA
schedule included subrecipient expenditures until additional communication to the department that
handles the ERAP program.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures include subrecipient expenditures.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of
Transportation, U.S. Department of Health and Human Services
Federal Program Name: Various
Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658
Federal Award Identification Number and Year: Various
Pass-Through Agency: Various
Pass-Through Number(s): Various
Award Period: 1/1/2021 – 12/31/21
Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance
Criteria or Specific Requirement
Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete
a single audit and file the single audit and related Data Collection Form within nine months of its
fiscal year-end. This deadline was extended for six months.
Condition and Context
The County’s single audit and reporting package was delayed for the year ended December 31,
2021, beyond the due date.
Questioned Costs
None
Cause
The delay in the County’s financial statement audit caused the timing of the start of the single audit
to be delayed. Audit requests were not prepared on a timely basis.
Effect
The County is not in compliance with the single audit reporting requirements.
Repeat Finding
Yes, prior year finding 2020-013.
Recommendation
The County should evaluate its procedures around timely submission of the single audit.
Views of Responsible Officials
There is no disagreement with the audit finding.
Federal Program Name: Emergency Rental Assistance Program
Assistance Listing Number: 21.023
Pass-Through Agency: None
Pass-Through Number(s): None
Award Period: 01/01/2021 – 12/31/2021
Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement
Management is responsible for internal controls to be in place to ensure classification and total
expenditures are identified in the SEFA schedule.
Condition and Context
Policies and controls in place regarding the completeness of the SEFA schedule were not properly
functioning. While performing the tie out of Emergency Rental Assistance program grants, it was
noted that federal expenditures included on the SEFA did not indicate the amount of subrecipient
expenditures.
Questioned Costs
None
Cause
Management who prepare the initial SEFA was unaware the ERAP expenditures on the SEFA
schedule included subrecipient expenditures until additional communication to the department that
handles the ERAP program.
Effect
Potential inaccurate expenditure reporting in the SEFA schedule.
Repeat Finding
No
Recommendation
We recommend management should review the process of recording federal expenditures to
determine if total expenditures include subrecipient expenditures.
Views of Responsible Officials
There is no disagreement with the audit finding.