FAC Explorer

Audit 357994

FY End
2023-12-31
Total Expended
$192.18M
Findings
186
Programs
71
Organization: County of Montgomery (PA)
Year: 2023 Accepted: 2025-06-04
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
563695 2023-007 Significant Deficiency Yes P
563696 2023-007 Significant Deficiency Yes P
563697 2023-007 Significant Deficiency Yes P
563698 2023-007 Significant Deficiency Yes P
563699 2023-007 Significant Deficiency Yes P
563700 2023-007 Significant Deficiency Yes P
563701 2023-007 Significant Deficiency Yes P
563702 2023-007 Significant Deficiency Yes P
563703 2023-007 Significant Deficiency Yes P
563704 2023-007 Significant Deficiency Yes P
563705 2023-007 Significant Deficiency Yes P
563706 2023-007 Significant Deficiency Yes P
563707 2023-007 Significant Deficiency Yes P
563708 2023-007 Significant Deficiency Yes P
563709 2023-007 Significant Deficiency Yes P
563710 2023-007 Significant Deficiency Yes P
563711 2023-007 Significant Deficiency Yes P
563712 2023-007 Significant Deficiency Yes P
563713 2023-007 Significant Deficiency Yes P
563714 2023-007 Significant Deficiency Yes P
563715 2023-007 Significant Deficiency Yes P
563716 2023-007 Significant Deficiency Yes P
563717 2023-007 Significant Deficiency Yes P
563718 2023-007 Significant Deficiency Yes P
563719 2023-007 Significant Deficiency Yes P
563720 2023-007 Significant Deficiency Yes P
563721 2023-007 Significant Deficiency Yes P
563722 2023-007 Significant Deficiency Yes P
563723 2023-007 Significant Deficiency Yes P
563724 2023-007 Significant Deficiency Yes P
563725 2023-007 Significant Deficiency Yes P
563726 2023-007 Significant Deficiency Yes P
563727 2023-007 Significant Deficiency Yes P
563728 2023-007 Significant Deficiency Yes P
563729 2023-007 Significant Deficiency Yes P
563730 2023-007 Significant Deficiency Yes P
563731 2023-007 Significant Deficiency Yes P
563732 2023-007 Significant Deficiency Yes P
563733 2023-007 Significant Deficiency Yes P
563734 2023-007 Significant Deficiency Yes P
563735 2023-007 Significant Deficiency Yes P
563736 2023-007 Significant Deficiency Yes P
563737 2023-007 Significant Deficiency Yes P
563738 2023-007 Significant Deficiency Yes P
563739 2023-007 Significant Deficiency Yes P
563740 2023-007 Significant Deficiency Yes P
563741 2023-007 Significant Deficiency Yes P
563742 2023-007 Significant Deficiency Yes P
563743 2023-007 Significant Deficiency Yes P
563744 2023-007 Significant Deficiency Yes P
563745 2023-007 Significant Deficiency Yes P
563746 2023-007 Significant Deficiency Yes P
563747 2023-007 Significant Deficiency Yes P
563748 2023-007 Significant Deficiency Yes P
563749 2023-007 Significant Deficiency Yes P
563750 2023-007 Significant Deficiency Yes P
563751 2023-007 Significant Deficiency Yes P
563752 2023-007 Significant Deficiency Yes P
563753 2023-007 Significant Deficiency Yes P
563754 2023-007 Significant Deficiency Yes P
563755 2023-007 Significant Deficiency Yes P
563756 2023-007 Significant Deficiency Yes P
563757 2023-007 Significant Deficiency Yes P
563758 2023-007 Significant Deficiency Yes P
563759 2023-007 Significant Deficiency Yes P
563760 2023-007 Significant Deficiency Yes P
563761 2023-007 Significant Deficiency Yes P
563762 2023-007 Significant Deficiency Yes P
563763 2023-007 Significant Deficiency Yes P
563764 2023-007 Significant Deficiency Yes P
563765 2023-007 Significant Deficiency Yes P
563766 2023-007 Significant Deficiency Yes P
563767 2023-007 Significant Deficiency Yes P
563768 2023-007 Significant Deficiency Yes P
563769 2023-007 Significant Deficiency Yes P
563770 2023-007 Significant Deficiency Yes P
563771 2023-007 Significant Deficiency Yes P
563772 2023-007 Significant Deficiency Yes P
563773 2023-007 Significant Deficiency Yes P
563774 2023-007 Significant Deficiency Yes P
563775 2023-007 Significant Deficiency Yes P
563776 2023-007 Significant Deficiency Yes P
563777 2023-007 Significant Deficiency Yes P
563778 2023-007 Significant Deficiency Yes P
563779 2023-008 Significant Deficiency - L
563780 2023-008 Significant Deficiency - L
563781 2023-008 Significant Deficiency - L
563782 2023-009 Significant Deficiency - L
563783 2023-009 Significant Deficiency - L
563784 2023-009 Significant Deficiency - L
563785 2023-009 Significant Deficiency - L
563786 2023-009 Significant Deficiency - L
563787 2023-009 Significant Deficiency - L
1140137 2023-007 Significant Deficiency Yes P
1140138 2023-007 Significant Deficiency Yes P
1140139 2023-007 Significant Deficiency Yes P
1140140 2023-007 Significant Deficiency Yes P
1140141 2023-007 Significant Deficiency Yes P
1140142 2023-007 Significant Deficiency Yes P
1140143 2023-007 Significant Deficiency Yes P
1140144 2023-007 Significant Deficiency Yes P
1140145 2023-007 Significant Deficiency Yes P
1140146 2023-007 Significant Deficiency Yes P
1140147 2023-007 Significant Deficiency Yes P
1140148 2023-007 Significant Deficiency Yes P
1140149 2023-007 Significant Deficiency Yes P
1140150 2023-007 Significant Deficiency Yes P
1140151 2023-007 Significant Deficiency Yes P
1140152 2023-007 Significant Deficiency Yes P
1140153 2023-007 Significant Deficiency Yes P
1140154 2023-007 Significant Deficiency Yes P
1140155 2023-007 Significant Deficiency Yes P
1140156 2023-007 Significant Deficiency Yes P
1140157 2023-007 Significant Deficiency Yes P
1140158 2023-007 Significant Deficiency Yes P
1140159 2023-007 Significant Deficiency Yes P
1140160 2023-007 Significant Deficiency Yes P
1140161 2023-007 Significant Deficiency Yes P
1140162 2023-007 Significant Deficiency Yes P
1140163 2023-007 Significant Deficiency Yes P
1140164 2023-007 Significant Deficiency Yes P
1140165 2023-007 Significant Deficiency Yes P
1140166 2023-007 Significant Deficiency Yes P
1140167 2023-007 Significant Deficiency Yes P
1140168 2023-007 Significant Deficiency Yes P
1140169 2023-007 Significant Deficiency Yes P
1140170 2023-007 Significant Deficiency Yes P
1140171 2023-007 Significant Deficiency Yes P
1140172 2023-007 Significant Deficiency Yes P
1140173 2023-007 Significant Deficiency Yes P
1140174 2023-007 Significant Deficiency Yes P
1140175 2023-007 Significant Deficiency Yes P
1140176 2023-007 Significant Deficiency Yes P
1140177 2023-007 Significant Deficiency Yes P
1140178 2023-007 Significant Deficiency Yes P
1140179 2023-007 Significant Deficiency Yes P
1140180 2023-007 Significant Deficiency Yes P
1140181 2023-007 Significant Deficiency Yes P
1140182 2023-007 Significant Deficiency Yes P
1140183 2023-007 Significant Deficiency Yes P
1140184 2023-007 Significant Deficiency Yes P
1140185 2023-007 Significant Deficiency Yes P
1140186 2023-007 Significant Deficiency Yes P
1140187 2023-007 Significant Deficiency Yes P
1140188 2023-007 Significant Deficiency Yes P
1140189 2023-007 Significant Deficiency Yes P
1140190 2023-007 Significant Deficiency Yes P
1140191 2023-007 Significant Deficiency Yes P
1140192 2023-007 Significant Deficiency Yes P
1140193 2023-007 Significant Deficiency Yes P
1140194 2023-007 Significant Deficiency Yes P
1140195 2023-007 Significant Deficiency Yes P
1140196 2023-007 Significant Deficiency Yes P
1140197 2023-007 Significant Deficiency Yes P
1140198 2023-007 Significant Deficiency Yes P
1140199 2023-007 Significant Deficiency Yes P
1140200 2023-007 Significant Deficiency Yes P
1140201 2023-007 Significant Deficiency Yes P
1140202 2023-007 Significant Deficiency Yes P
1140203 2023-007 Significant Deficiency Yes P
1140204 2023-007 Significant Deficiency Yes P
1140205 2023-007 Significant Deficiency Yes P
1140206 2023-007 Significant Deficiency Yes P
1140207 2023-007 Significant Deficiency Yes P
1140208 2023-007 Significant Deficiency Yes P
1140209 2023-007 Significant Deficiency Yes P
1140210 2023-007 Significant Deficiency Yes P
1140211 2023-007 Significant Deficiency Yes P
1140212 2023-007 Significant Deficiency Yes P
1140213 2023-007 Significant Deficiency Yes P
1140214 2023-007 Significant Deficiency Yes P
1140215 2023-007 Significant Deficiency Yes P
1140216 2023-007 Significant Deficiency Yes P
1140217 2023-007 Significant Deficiency Yes P
1140218 2023-007 Significant Deficiency Yes P
1140219 2023-007 Significant Deficiency Yes P
1140220 2023-007 Significant Deficiency Yes P
1140221 2023-008 Significant Deficiency - L
1140222 2023-008 Significant Deficiency - L
1140223 2023-008 Significant Deficiency - L
1140224 2023-009 Significant Deficiency - L
1140225 2023-009 Significant Deficiency - L
1140226 2023-009 Significant Deficiency - L
1140227 2023-009 Significant Deficiency - L
1140228 2023-009 Significant Deficiency - L
1140229 2023-009 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $13.39M Yes 2
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $5.44M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $3.06M Yes 1
93.563 Child Support Services $1.01M - 0
14.900 Lead Hazard Reduction Grant Program $660,493 - 0
93.558 Temporary Assistance for Needy Families $652,259 Yes 1
10.569 Emergency Food Assistance Program (food Commodities) $498,514 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $453,531 - 0
93.788 Opioid Str $411,770 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $311,116 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $309,904 Yes 1
16.922 Equitable Sharing Program $305,151 - 0
93.053 Nutrition Services Incentive Program $295,623 - 0
14.218 Community Development Block Grants/entitlement Grants $289,454 - 0
16.839 Stop School Violence $266,422 - 0
93.268 Immunization Cooperative Agreements $242,721 - 0
93.667 Social Services Block Grant $241,989 - 0
93.069 Public Health Emergency Preparedness $233,536 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $198,904 - 0
84.181 Special Education-Grants for Infants and Families $189,899 - 0
93.958 Block Grants for Community Mental Health Services $170,052 - 0
93.991 Preventive Health and Health Services Block Grant $151,722 - 0
97.067 Homeland Security Grant Program $141,323 - 0
16.575 Crime Victim Assistance $135,134 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $115,261 - 0
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $108,903 Yes 1
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $104,165 - 0
93.994 Maternal and Child Health Services Block Grant to the States $103,278 - 0
21.032 Local Assistance and Tribal Consistency Fund $100,000 - 0
20.205 Highway Planning and Construction $93,312 Yes 1
97.042 Emergency Management Performance Grants $72,609 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $69,961 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $69,616 Yes 2
93.071 Medicare Enrollment Assistance Program $64,247 - 0
93.575 Child Care and Development Block Grant $62,209 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $59,024 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $47,894 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $44,445 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $40,387 - 0
20.600 State and Community Highway Safety $40,102 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $39,999 - 0
17.258 Wioa Adult Program $39,927 Yes 1
93.669 Child Abuse and Neglect State Grants $37,504 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $31,387 - 0
10.553 School Breakfast Program $30,408 - 0
93.940 Hiv Prevention Activities Health Department Based $27,885 - 0
14.239 Home Investment Partnerships Program $26,994 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $26,861 - 0
16.606 State Criminal Alien Assistance Program $26,709 - 0
14.267 Continuum of Care Program $25,272 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $20,948 - 0
93.778 Medical Assistance Program $18,408 Yes 1
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $17,967 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $14,541 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $13,435 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $11,849 - 0
93.324 State Health Insurance Assistance Program $11,828 - 0
95.001 High Intensity Drug Trafficking Areas Program $8,640 - 0
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $8,366 - 0
93.472 Title IV-E Prevention Program $8,316 - 0
97.024 Emergency Food and Shelter National Board Program $7,061 - 0
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $6,070 - 0
93.658 Foster Care Title IV-E $5,485 - 0
14.231 Emergency Solutions Grant Program $4,315 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,547 - 0
93.659 Adoption Assistance $3,014 - 0
17.278 Wioa Dislocated Worker Formula Grants $1,752 Yes 1
10.555 National School Lunch Program $653 - 0
93.090 Guardianship Assistance $55 - 0
17.283 Workforce Innovation Fund $6 Yes 1
17.259 Wioa Youth Activities $1 Yes 1

Contacts

Name Title Type
FTDGHDA8MCJ5 Robert Hart Auditee
6102783072 Michael Johns Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 REPORTING ENTITY Accounting Policies: The accompanying SEFA includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The schedule of expenditures of federal awards (SEFA) includes various departments, offices and agencies directly governed by the County of Montgomery, Pennsylvania’s (the County) Board of Commissioners and elected row officers. The SEFA does not include federal funds received and expended by independent authorities and other organizations included in the reporting entity under the criteria of the Governmental Accounting Standards Board Statement Number 14, The Financial Reporting Entity, as amended, as component units. Such component units are responsible, when applicable, for obtaining separate audits of their federal award programs
Title: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying SEFA includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying SEFA includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the County.
Title: NOTE 3 BASIS OF ACCOUNTING Accounting Policies: The accompanying SEFA includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The accompanying schedule of WIOA expenditures by program identifier and year (the Schedule) is presented on the modified accrual basis of accounting. The Commonwealth of Pennsylvania Department of Labor (DOL) requires the break-out in the Schedule by Commonwealth of Pennsylvania fiscal year (July 1 to June 30) to allow for verification by the DOL that all WIOA expenditures have been included in the SEFA. The accompanying Health Department Federal Funding Summary schedule is presented on the modified accrual basis of accounting. The Commonwealth of Pennsylvania Department of Health and Human Services (PAHHS) requested that additional information for each federal program passed through PAHHS be included within the report for the federal program funding to be more readily identified and monitored. This schedule summarizes receipts and expenditures for federal programs passed through the Commonwealth of Pennsylvania Department of Health and PAHHS to the County and includes total federal funding received during the year, revenues and expenditures recognized, and amounts accrued and deferred. The accompanying schedule of Housing and Community Development amounts received is presented on the modified accrual basis of accounting. The Commonwealth of Pennsylvania Department of Community and Economic Development (PADCED) requires this payment listing to allow for confirmation of all funding that has passed through PADCED to the County for calendar year 2023. This schedule reconciles DCED funding as listed on the Commonwealth of Pennsylvania’s SUBS report with departmentally prepared receipt schedules and bank statement information to confirm receipt of said federal funds by the County during 2023.
Title: NOTE 4 FEDERAL LOAN Accounting Policies: The accompanying SEFA includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. During 2022, the County awarded a $650,000 grant award to a sub-recipient organization from the Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing Number 21.027). In 2023, the sub-recipient organization determined they would not be able to administer 2022 award in accordance with the grant agreement since it involved an affordable housing project. As a result, the County and sub-recipient organization agreed to terminate the 2022 grant award, which was refunded back to the County. The County subsequently awarded the $650,000 as a loan, which is included in the 2023 SEFA as a federal expenditure. The outstanding balance as of December 31, 2023 was $650,000.
Title: NOTE 5 INDIRECT COST RATE Accounting Policies: The accompanying SEFA includes the federal award activity of the County under programs of the federal government for the year ended December 31, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-008
Federal Agency: U.S. Department of the TreasuryFederal Program Name: Emergency Rental Assistance Program (ERAP) Assistance Listing Number: 21.023 Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): ERA-2101060067, ERA2-0391, ERAP2 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementUniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and ContextPolicies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ERAP expenditures, six transactions were identified as prior fiscal-year expenditures that were included in the unadjusted 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$33,301 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed.Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-008
Federal Agency: U.S. Department of the TreasuryFederal Program Name: Emergency Rental Assistance Program (ERAP) Assistance Listing Number: 21.023 Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): ERA-2101060067, ERA2-0391, ERAP2 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementUniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and ContextPolicies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ERAP expenditures, six transactions were identified as prior fiscal-year expenditures that were included in the unadjusted 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$33,301 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed.Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-008
Federal Agency: U.S. Department of the TreasuryFederal Program Name: Emergency Rental Assistance Program (ERAP) Assistance Listing Number: 21.023 Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): ERA-2101060067, ERA2-0391, ERAP2 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementUniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and ContextPolicies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ERAP expenditures, six transactions were identified as prior fiscal-year expenditures that were included in the unadjusted 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$33,301 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed.Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-007
Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant 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 ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-008
Federal Agency: U.S. Department of the TreasuryFederal Program Name: Emergency Rental Assistance Program (ERAP) Assistance Listing Number: 21.023 Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): ERA-2101060067, ERA2-0391, ERAP2 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementUniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and ContextPolicies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ERAP expenditures, six transactions were identified as prior fiscal-year expenditures that were included in the unadjusted 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$33,301 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed.Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-008
Federal Agency: U.S. Department of the TreasuryFederal Program Name: Emergency Rental Assistance Program (ERAP) Assistance Listing Number: 21.023 Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): ERA-2101060067, ERA2-0391, ERAP2 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementUniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and ContextPolicies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ERAP expenditures, six transactions were identified as prior fiscal-year expenditures that were included in the unadjusted 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$33,301 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed.Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-008
Federal Agency: U.S. Department of the TreasuryFederal Program Name: Emergency Rental Assistance Program (ERAP) Assistance Listing Number: 21.023 Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): ERA-2101060067, ERA2-0391, ERAP2 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementUniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and ContextPolicies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ERAP expenditures, six transactions were identified as prior fiscal-year expenditures that were included in the unadjusted 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$33,301 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed.Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.
Finding 2023-009
Federal Agency: U.S. Department of the Treasury Federal Program Name: American Rescue Plan Act / Coronavirus State Fiscal Recovery Fund (ARPA) Assistance Listing Number: 21.027Federal Award Identification Number and Year: Various Pass-Through Agency: Pennsylvania Department of Health and Human Services Pass-Through Number(s): 2022-CG-01-39297, SLFRP3241, C000084584, 4100095388 Award Period: 1/1/2023 – 12/31/23 Type of Finding: Significant Deficiency in Internal Control Over ComplianceCriteria or Specific Requirement Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510. A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303).Condition and Context Policies and controls in place regarding the completeness of the SEFA were not properly functioning. Within the supporting listing of expenses relating to ARPA expenditures, multiple transactions were identified as 2022 fiscal year expenditures that were included in the in 2023 expenditure total. The County revised the 2023 SEFA to exclude the 2022 expenditures. Questioned Costs$381,675 Cause Controls ensuring that only federal expenditures incurred in the period from January 1, 2023 to December 31, 2023 were not operating as designed. Effect Potential inaccurate expenditure reporting in the SEFA. Repeat Finding No.Recommendation We recommend management should review the process of recording federal expenditures to determine expenditures are being included in the appropriate fiscal year.Views of Responsible Officials There is no disagreement with the audit finding and the County is in the process of implementing corrective procedures.