FAC Explorer

Audit 347745

FY End
2024-06-30
Total Expended
$7.56M
Findings
4
Programs
20
Organization: Allegany County, Maryland (MD)
Year: 2024 Accepted: 2025-03-24
Auditor: Turnbull Hoover & Kahl P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529770 2024-002 Material Weakness - L
529771 2024-002 Material Weakness - L
1106212 2024-002 Material Weakness - L
1106213 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $1.08M Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $728,822 Yes 1
21.019 Coronavirus Relief Fund $358,252 - 0
93.564 Child Support Services Research $283,206 - 0
20.507 Federal Transit Formula Grants $280,000 Yes 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $151,786 - 0
14.231 Emergency Solutions Grant Program $148,606 - 0
20.205 Highway Planning and Construction $142,520 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $102,630 - 0
95.001 High Intensity Drug Trafficking Areas Program $92,440 - 0
97.067 Homeland Security Grant Program $90,999 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
93.563 Child Support Services $49,936 - 0
93.499 Low Income Household Water Assistance Program $41,851 - 0
21.026 Homeowner Assistance Fund $30,893 - 0
97.042 Emergency Management Performance Grants $28,890 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $27,657 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,468 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,000 - 0
20.600 State and Community Highway Safety $1,243 - 0

Contacts

Name Title Type
L787HTLLFJV3 Jason M. Bennett Auditee
3017775916 Richard J. Hoover, 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 modified 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: Y Rate Explanation: The auditee used the de minimus cost rate. The accompanying schedule of expenditures of federal awards includes the federal award activity of Allegany County, Maryland under programs of the federal government for the year ended June 30, 2024. 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 Allegany County, Maryland, it is not intended to and does not present the financial position, changes in financial position, or cash flows of Allegany County, Maryland. The accompanying Schedule of Expenditures of Federal Awards includes all financial activity of Allegany County Primary Government Unit only. The Financial Statements for the Allegany County Reporting Entity include the following component units in accordance with Governmental Accounting Standards Board (“GASB”) Statement 14 who are responsible for administering their own Federal programs and submitting their own Single Audit reports, if necessary. • Allegany County Board of Education • Allegany County Library System • Allegany College of Maryland • LaVale Sanitary Commission
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified 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: Y Rate Explanation: The auditee used the de minimus cost rate. Expenditures reported on the schedule of expenditures of federal awards are reported on the modified 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 modified 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: Y Rate Explanation: The auditee used the de minimus cost rate. The United States Department of Treasury has been designated as the oversight audit agency for Allegany County, Maryland.
Title: Pass-Through to Subrecipients Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the modified 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: Y Rate Explanation: The auditee used the de minimus cost 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 modified 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: Y Rate Explanation: The auditee used the de minimus cost rate. Allegany County, Maryland has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Federal Program: Department of Housing and Urban Development; Community Development Block Grants (CDBG); Federal Assistance Listing 14.228 Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) and grant agreements require all nonfederal entities to submit semi-annual reports within 10 days after the six-month period end. Condition: The County did not submit the semi-annual status reports for the December 31, 2023 period end and June 30, 2024 period end by the due date required in the Uniform Guidance and grant agreements. Cause: The semi-annual status reports were filed late due to several financial reports needing to be prepared at once for the program and due to a delay in obtaining the appropriate signature for the reports. Effect: The County is not in compliance with the reporting requirements as stipulated in the Uniform Guidance and grant agreements. Context: During the course of our single audit testing procedures, we noted that one semi-annual status report for the December 31, 2023 period end was filed late by the County by one day. In addition, two semi-annual status reports for the June 30, 2024 period end were filed late by the County by eight days and one was filed late by one day. Auditors’ Recommendation: We recommend management communicate effectively with all staff to emphasize the importance of promptly submitting financial reports to applicable federal agencies in a timely manner. This will ensure that the required financial reports are filed timely as stipulated by the Uniform Guidance and grant agreements. Views of Responsible Officials and Planned Corrective Actions: Management has discussed the finding with the appropriate staff and has emphasized the importance of promptly submitting reports on time. Staff will develop a system to ensure the necessary documents and signatures will be completed in sufficient time to submit the required reports. Identification of a Repeat Finding: This finding was not a finding in FY 23.
Finding 2024-002
Federal Program: Department of Housing and Urban Development; Community Development Block Grants (CDBG); Federal Assistance Listing 14.228 Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) and grant agreements require all nonfederal entities to submit semi-annual reports within 10 days after the six-month period end. Condition: The County did not submit the semi-annual status reports for the December 31, 2023 period end and June 30, 2024 period end by the due date required in the Uniform Guidance and grant agreements. Cause: The semi-annual status reports were filed late due to several financial reports needing to be prepared at once for the program and due to a delay in obtaining the appropriate signature for the reports. Effect: The County is not in compliance with the reporting requirements as stipulated in the Uniform Guidance and grant agreements. Context: During the course of our single audit testing procedures, we noted that one semi-annual status report for the December 31, 2023 period end was filed late by the County by one day. In addition, two semi-annual status reports for the June 30, 2024 period end were filed late by the County by eight days and one was filed late by one day. Auditors’ Recommendation: We recommend management communicate effectively with all staff to emphasize the importance of promptly submitting financial reports to applicable federal agencies in a timely manner. This will ensure that the required financial reports are filed timely as stipulated by the Uniform Guidance and grant agreements. Views of Responsible Officials and Planned Corrective Actions: Management has discussed the finding with the appropriate staff and has emphasized the importance of promptly submitting reports on time. Staff will develop a system to ensure the necessary documents and signatures will be completed in sufficient time to submit the required reports. Identification of a Repeat Finding: This finding was not a finding in FY 23.
Finding 2024-002
Federal Program: Department of Housing and Urban Development; Community Development Block Grants (CDBG); Federal Assistance Listing 14.228 Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) and grant agreements require all nonfederal entities to submit semi-annual reports within 10 days after the six-month period end. Condition: The County did not submit the semi-annual status reports for the December 31, 2023 period end and June 30, 2024 period end by the due date required in the Uniform Guidance and grant agreements. Cause: The semi-annual status reports were filed late due to several financial reports needing to be prepared at once for the program and due to a delay in obtaining the appropriate signature for the reports. Effect: The County is not in compliance with the reporting requirements as stipulated in the Uniform Guidance and grant agreements. Context: During the course of our single audit testing procedures, we noted that one semi-annual status report for the December 31, 2023 period end was filed late by the County by one day. In addition, two semi-annual status reports for the June 30, 2024 period end were filed late by the County by eight days and one was filed late by one day. Auditors’ Recommendation: We recommend management communicate effectively with all staff to emphasize the importance of promptly submitting financial reports to applicable federal agencies in a timely manner. This will ensure that the required financial reports are filed timely as stipulated by the Uniform Guidance and grant agreements. Views of Responsible Officials and Planned Corrective Actions: Management has discussed the finding with the appropriate staff and has emphasized the importance of promptly submitting reports on time. Staff will develop a system to ensure the necessary documents and signatures will be completed in sufficient time to submit the required reports. Identification of a Repeat Finding: This finding was not a finding in FY 23.
Finding 2024-002
Federal Program: Department of Housing and Urban Development; Community Development Block Grants (CDBG); Federal Assistance Listing 14.228 Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) and grant agreements require all nonfederal entities to submit semi-annual reports within 10 days after the six-month period end. Condition: The County did not submit the semi-annual status reports for the December 31, 2023 period end and June 30, 2024 period end by the due date required in the Uniform Guidance and grant agreements. Cause: The semi-annual status reports were filed late due to several financial reports needing to be prepared at once for the program and due to a delay in obtaining the appropriate signature for the reports. Effect: The County is not in compliance with the reporting requirements as stipulated in the Uniform Guidance and grant agreements. Context: During the course of our single audit testing procedures, we noted that one semi-annual status report for the December 31, 2023 period end was filed late by the County by one day. In addition, two semi-annual status reports for the June 30, 2024 period end were filed late by the County by eight days and one was filed late by one day. Auditors’ Recommendation: We recommend management communicate effectively with all staff to emphasize the importance of promptly submitting financial reports to applicable federal agencies in a timely manner. This will ensure that the required financial reports are filed timely as stipulated by the Uniform Guidance and grant agreements. Views of Responsible Officials and Planned Corrective Actions: Management has discussed the finding with the appropriate staff and has emphasized the importance of promptly submitting reports on time. Staff will develop a system to ensure the necessary documents and signatures will be completed in sufficient time to submit the required reports. Identification of a Repeat Finding: This finding was not a finding in FY 23.