FAC Explorer

Audit 21653

FY End
2022-09-30
Total Expended
$9.61M
Findings
10
Programs
25
Organization: Allegany County Human Resources Development Commission, Inc. (MD)
Year: 2022 Accepted: 2023-03-26
Auditor: Turnbull Hoover & Kahl P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
16389 2022-001 Significant Deficiency - L
16390 2022-001 Significant Deficiency - L
16391 2022-001 Significant Deficiency - L
16392 2022-001 Significant Deficiency - L
16393 2022-001 Significant Deficiency - L
592831 2022-001 Significant Deficiency - L
592832 2022-001 Significant Deficiency - L
592833 2022-001 Significant Deficiency - L
592834 2022-001 Significant Deficiency - L
592835 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $3.08M - 0
21.023 Emergency Rental Assistance Program $1.65M Yes 0
93.600 Head Start $260,836 - 0
10.558 Child and Adult Care Food Program $166,230 - 0
93.569 Community Services Block Grant $139,189 - 0
14.231 Emergency Solutions Grant Program $121,262 - 0
14.267 Continuum of Care Program $86,086 - 0
81.042 Weatherization Assistance for Low-Income Persons $82,474 - 0
14.880 Family Unification Program (fup) $67,316 - 0
93.053 Nutrition Services Incentive Program $62,495 Yes 1
14.218 Community Development Block Grants/entitlement Grants $56,216 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $46,644 - 0
94.002 Retired and Senior Volunteer Program $45,612 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $25,751 - 0
10.565 Commodity Supplemental Food Program $22,814 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $20,820 - 0
93.324 State Health Insurance Assistance Program $12,930 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $11,676 Yes 1
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $7,182 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $5,500 Yes 1
93.071 Medicare Enrollment Assistance Program $3,501 - 0
14.316 Housing Counseling Training Program $2,339 - 0
21.026 Homeowner Assistance Fund $1,932 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,683 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $1,645 - 0

Contacts

Name Title Type
LHMCXRGR8GA1 Faron Garver Auditee
3017775970 Bernard B. Kahl, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.
Finding 2022-001
2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.
Finding 2022-001
2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.
Finding 2022-001
2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.
Finding 2022-001
2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.
Finding 2022-001
2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.
Finding 2022-001
2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.
Finding 2022-001
2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.
Finding 2022-001
2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.
Finding 2022-001
2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.