FAC Explorer

Audit 311182

FY End
2023-09-30
Total Expended
$8.65M
Findings
12
Programs
26
Organization: Allegany County Human Resources Development Commission, Inc. (MD)
Year: 2023 Accepted: 2024-07-01
Auditor: Turnbull Hoover & Kahl P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404783 2023-002 Material Weakness Yes L
404784 2023-002 Material Weakness Yes L
404785 2023-002 Material Weakness Yes L
404786 2023-002 Material Weakness Yes L
404787 2023-002 Material Weakness Yes L
404788 2023-002 Material Weakness Yes L
981225 2023-002 Material Weakness Yes L
981226 2023-002 Material Weakness Yes L
981227 2023-002 Material Weakness Yes L
981228 2023-002 Material Weakness Yes L
981229 2023-002 Material Weakness Yes L
981230 2023-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $3.19M Yes 0
93.569 Community Services Block Grant $297,341 - 0
10.558 Child and Adult Care Food Program $249,018 - 0
93.600 Head Start $178,397 - 0
21.023 Emergency Rental Assistance Program $71,262 - 0
14.880 Family Unification Program (fup) $66,726 Yes 0
93.053 Nutrition Services Incentive Program $61,939 - 1
14.267 Continuum of Care Program $61,736 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $50,714 - 0
14.231 Emergency Solutions Grant Program $42,884 - 0
14.218 Community Development Block Grants/entitlement Grants $39,000 - 0
94.002 Retired and Senior Volunteer Program $38,567 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $27,330 - 1
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $26,830 - 0
10.565 Commodity Supplemental Food Program $21,538 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $20,395 - 1
93.324 State Health Insurance Assistance Program $15,000 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $7,194 - 0
93.071 Medicare Enrollment Assistance Program $5,881 - 0
21.026 Homeowner Assistance Fund $4,323 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $3,395 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,510 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,135 - 0
14.316 Housing Counseling Training Program $0 - 0
81.042 Weatherization Assistance for Low-Income Persons $0 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $0 - 0

Contacts

Name Title Type
LHMCXRGR8GA1 Bailey Wilson Auditee
3017831712 Bernard B. Kahl, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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 rate. The accompanying schedule of expenditures of federal awards includes the federal award activity of the Commission under programs of the federal government for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Commission, it is not intended to and does not present the financial position, changes in financial position, or cash flows of the Commission.
Title: Summary of Significant Accounting Policies 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 rate. 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.
Title: Oversight Agency 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 rate. The United States Department of Health and Human Services has been designated as the oversight audit agency for the Commission.
Title: Pass-Through to Subrecipients 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 rate. See the Notes to the SEFA for chart/table
Title: Indirect Cost Rate 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 rate. The Commission has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.
Finding 2023-002
2023-002 Reporting Compliance Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines. Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines. Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs. Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates. Auditors’ Recommendation: 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. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.