FAC Explorer

Audit 39764

FY End
2022-06-30
Total Expended
$14.89M
Findings
2
Programs
24
Organization: Allegany County, Maryland (MD)
Year: 2022 Accepted: 2023-03-13
Auditor: Turnbull Hoover & Kahl P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44655 2022-001 Significant Deficiency - L
621097 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $3.13M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.49M Yes 1
21.019 Coronavirus Relief Fund $1.65M - 0
20.507 Federal Transit_formula Grants $1.03M - 0
14.871 Section 8 Housing Choice Vouchers $883,571 - 0
23.002 Appalachian Area Development $800,000 Yes 0
20.205 Highway Planning and Construction $693,861 - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $454,416 - 0
10.854 Rural Economic Development Loans and Grants $343,500 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $281,279 - 0
93.788 Opioid Str $171,917 - 0
10.770 Water and Waste Disposal Loans and Grants (section 306c) $116,131 - 0
93.564 Child Support Enforcement Research $95,181 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $93,456 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $64,159 - 0
93.499 Low Income Household Water Assistance Program $58,378 - 0
97.042 Emergency Management Performance Grants $51,791 - 0
93.563 Child Support Enforcement $31,024 - 0
14.231 Emergency Solutions Grant Program $21,319 - 0
97.067 Homeland Security Grant Program $17,607 - 0
15.916 Outdoor Recreation_acquisition, Development and Planning $5,489 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3,415 - 0
95.001 High Intensity Drug Trafficking Areas Program $2,341 - 0
21.026 Homeowner Assistance Fund $331 - 0

Contacts

Name Title Type
L787HTLLFJV3 Jason M. Bennett Auditee
3017775916 Richard J. Hoover Auditor
No contacts on file

Notes to SEFA

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

Finding Details

Finding 2022-001
2022-001 Reporting Compliance Federal Program: United States Department of Treasury; Coronavirus State and Local Fiscal Recovery Funds; CFDA No. 21.027 Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit quarterly financial reports within 30 days after quarter-end. Condition: The County did not submit the financial report for the second quarter 2022 by the due date required in the Uniform Guidance. Context: During the course of our single audit testing procedures, we noted the County?s quarterly financial reporting that was due on July 31, 2022 for the period of April 1 through June 30, 2022 was submitted on August 2, 2022. Cause: The second quarter 2022 financial report was filed late due to the finance department being unable to obtain the required information from various departments in a timely manner. Effect: The County is not in compliance with the reporting requirements as stipulated in the Uniform Guidance. Identification of a Repeat Finding: This finding was not a finding in FY 21. Auditors? Recommendation: We recommend that the County communicate effectively with all staff to emphasize the importance of promptly submitting financial information to the finance department in a timely manner. This will ensure that the required quarterly financial reports are filed timely as stipulated by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: We have developed an improved procedure to ensure financial reports are submitted within the due date. Plan includes discussions with department heads in order to better improve and understand the complex reporting process that is required by the funding agency.
Finding 2022-001
2022-001 Reporting Compliance Federal Program: United States Department of Treasury; Coronavirus State and Local Fiscal Recovery Funds; CFDA No. 21.027 Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit quarterly financial reports within 30 days after quarter-end. Condition: The County did not submit the financial report for the second quarter 2022 by the due date required in the Uniform Guidance. Context: During the course of our single audit testing procedures, we noted the County?s quarterly financial reporting that was due on July 31, 2022 for the period of April 1 through June 30, 2022 was submitted on August 2, 2022. Cause: The second quarter 2022 financial report was filed late due to the finance department being unable to obtain the required information from various departments in a timely manner. Effect: The County is not in compliance with the reporting requirements as stipulated in the Uniform Guidance. Identification of a Repeat Finding: This finding was not a finding in FY 21. Auditors? Recommendation: We recommend that the County communicate effectively with all staff to emphasize the importance of promptly submitting financial information to the finance department in a timely manner. This will ensure that the required quarterly financial reports are filed timely as stipulated by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: We have developed an improved procedure to ensure financial reports are submitted within the due date. Plan includes discussions with department heads in order to better improve and understand the complex reporting process that is required by the funding agency.