FAC Explorer

Audit 4025

FY End
2022-12-31
Total Expended
$130.42M
Findings
6
Programs
31
Organization: County of Fulton New York (NY)
Year: 2022 Accepted: 2023-11-22
Auditor: Bst & CO CPAS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2344 2022-004 Significant Deficiency - E
2345 2022-004 Significant Deficiency - E
2346 2022-004 Significant Deficiency - E
578786 2022-004 Significant Deficiency - E
578787 2022-004 Significant Deficiency - E
578788 2022-004 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $3.67M Yes 1
93.667 Social Services Block Grant $1.31M - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.03M - 0
93.778 Medical Assistance Program $496,273 Yes 0
93.563 Child Support Enforcement $460,846 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $343,022 - 0
93.658 Foster Care_title IV-E $319,168 - 0
93.568 Low-Income Home Energy Assistance $242,289 Yes 0
20.106 Airport Improvement Program $231,639 - 0
93.575 Child Care and Development Block Grant $203,275 Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $96,752 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $92,622 Yes 1
93.659 Adoption Assistance $85,895 - 0
93.053 Nutrition Services Incentive Program $59,305 - 0
93.069 Public Health Emergency Preparedness $54,955 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $51,466 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $45,421 - 0
16.588 Violence Against Women Formula Grants $44,700 - 0
93.994 Maternal and Child Health Services Block Grant to the States $39,610 - 0
84.181 Special Education-Grants for Infants and Families $36,151 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $33,637 - 0
93.767 Children's Health Insurance Program $27,574 - 0
93.747 Elder Abuse Prevention Interventions Program $17,477 - 0
97.042 Emergency Management Performance Grants $11,300 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $9,110 - 0
97.067 Homeland Security Grant Program $6,817 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $4,812 - 0
93.268 Immunization Cooperative Agreements $4,678 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,000 - 0
20.616 National Priority Safety Programs $2,637 - 0
93.090 Guardianship Assistance $245 - 0

Contacts

Name Title Type
HLG7K6PKY188 Heather Scribner Auditee
5187365580 Paul L. Goetz Auditor
No contacts on file

Notes to SEFA

Title: Indirect Costs Accounting Policies: a. Basis of Presentation (1) Reporting Entity The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of federal financial assistance programs administered by the County of Fulton, New York (County), an entity as defined in the basic financial statements. The information in this Schedule is presented in accordance with requirements of the Comptroller General of the United States; and the audit 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). The purpose of the Schedule is to present a summary of those activities of the County funded by the federal government or pass-through entities for the year ended December 31, 2022. For purposes of the Schedule, federal awards include assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans and loan guarantees, and other non-cash assistance. (2) Pass-Through Programs Where the County receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the assistance listing number advised by the pass-through grantor. Identifying numbers, other than assistance listing numbers, which may be assigned by pass-through grantors, are not maintained in the County’s financial management system. Where the County has identified pass-through identifying numbers, they are included in the Schedule. (3) Nonmonetary Federal Programs The County is the recipient of a federal financial assistance program that does not result in cash receipts or disbursements, termed “nonmonetary programs.” During the year ended December 31, 2022, the County distributed $25,899,970 of food vouchers to eligible persons participating in the Supplemental Nutrition Assistance Program (Assistance Listing #10.551), and $113,383,935 of medical services and goods were received by participants in the Medical Assistance Program (Assistance Listing #93.778). However, the Supplemental Nutrition Assistance Program nonmonetary amount is not reflected in the Schedule. New York State makes payments of benefits directly to vendors, primarily utility companies, on behalf of eligible persons participating in the Low-Income Home Energy Assistance Program (Assistance Listing #93.568). Included in the amount presented on the Schedule is $6,815,390 in direct payments. (4) Relationship to Financial Statements Federal award revenues are reported in the County’s financial statements as government grants. The County’s financial statements are presented using the accrual basis. The Schedule presents only a selected portion of the activities of the County. It is not intended to, and does not, present either the financial position, statement oaf activities, or other changes in net position of the County. (b) Basis of Accounting The Schedule is presented on the accrual basis of accounting, and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the Schedule up to such amounts. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and in accordance with OMB A-87, Cost Principles for State, Local and Indian Tribal Governments. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Matching Costs Accounting Policies: a. Basis of Presentation (1) Reporting Entity The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the activity of federal financial assistance programs administered by the County of Fulton, New York (County), an entity as defined in the basic financial statements. The information in this Schedule is presented in accordance with requirements of the Comptroller General of the United States; and the audit 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). The purpose of the Schedule is to present a summary of those activities of the County funded by the federal government or pass-through entities for the year ended December 31, 2022. For purposes of the Schedule, federal awards include assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans and loan guarantees, and other non-cash assistance. (2) Pass-Through Programs Where the County receives funds from a government entity other than the federal government (pass-through), the funds are accumulated based upon the assistance listing number advised by the pass-through grantor. Identifying numbers, other than assistance listing numbers, which may be assigned by pass-through grantors, are not maintained in the County’s financial management system. Where the County has identified pass-through identifying numbers, they are included in the Schedule. (3) Nonmonetary Federal Programs The County is the recipient of a federal financial assistance program that does not result in cash receipts or disbursements, termed “nonmonetary programs.” During the year ended December 31, 2022, the County distributed $25,899,970 of food vouchers to eligible persons participating in the Supplemental Nutrition Assistance Program (Assistance Listing #10.551), and $113,383,935 of medical services and goods were received by participants in the Medical Assistance Program (Assistance Listing #93.778). However, the Supplemental Nutrition Assistance Program nonmonetary amount is not reflected in the Schedule. New York State makes payments of benefits directly to vendors, primarily utility companies, on behalf of eligible persons participating in the Low-Income Home Energy Assistance Program (Assistance Listing #93.568). Included in the amount presented on the Schedule is $6,815,390 in direct payments. (4) Relationship to Financial Statements Federal award revenues are reported in the County’s financial statements as government grants. The County’s financial statements are presented using the accrual basis. The Schedule presents only a selected portion of the activities of the County. It is not intended to, and does not, present either the financial position, statement oaf activities, or other changes in net position of the County. (b) Basis of Accounting The Schedule is presented on the accrual basis of accounting, and the amounts presented are derived from the County’s general ledger. For programs with funding ceilings and caps, federal expenditures are only recorded and presented in the Schedule up to such amounts. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Matching costs, i.e., the County’s share of certain program costs, are not included in the Schedule.

Finding Details

Finding 2022-004
Criteria or specific requirement (including statutory, regulatory, or other criterion): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations. Condition and context: Of forty benefits tested for 2022, the following exceptions were noted: One selection did not have the required caseworker and supervisor signature on the application/recertification, and One selection did not have a signed non-services authorization form (LDSS-3209). Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should review the supervisory review procedures to ensure completeness of applicant files. View of responsible officials: As detailed in the corrective action plan, management agrees with this finding.
Finding 2022-004
Criteria or specific requirement (including statutory, regulatory, or other criterion): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations. Condition and context: Of forty benefits tested for 2022, the following exceptions were noted: One selection did not have the required caseworker and supervisor signature on the application/recertification, and One selection did not have a signed non-services authorization form (LDSS-3209). Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should review the supervisory review procedures to ensure completeness of applicant files. View of responsible officials: As detailed in the corrective action plan, management agrees with this finding.
Finding 2022-004
Criteria or specific requirement (including statutory, regulatory, or other criterion): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations. Condition and context: Of forty benefits tested for 2022, the following exceptions were noted: One selection did not have the required caseworker and supervisor signature on the application/recertification, and One selection did not have a signed non-services authorization form (LDSS-3209). Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should review the supervisory review procedures to ensure completeness of applicant files. View of responsible officials: As detailed in the corrective action plan, management agrees with this finding.
Finding 2022-004
Criteria or specific requirement (including statutory, regulatory, or other criterion): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations. Condition and context: Of forty benefits tested for 2022, the following exceptions were noted: One selection did not have the required caseworker and supervisor signature on the application/recertification, and One selection did not have a signed non-services authorization form (LDSS-3209). Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should review the supervisory review procedures to ensure completeness of applicant files. View of responsible officials: As detailed in the corrective action plan, management agrees with this finding.
Finding 2022-004
Criteria or specific requirement (including statutory, regulatory, or other criterion): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations. Condition and context: Of forty benefits tested for 2022, the following exceptions were noted: One selection did not have the required caseworker and supervisor signature on the application/recertification, and One selection did not have a signed non-services authorization form (LDSS-3209). Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should review the supervisory review procedures to ensure completeness of applicant files. View of responsible officials: As detailed in the corrective action plan, management agrees with this finding.
Finding 2022-004
Criteria or specific requirement (including statutory, regulatory, or other criterion): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations. Condition and context: Of forty benefits tested for 2022, the following exceptions were noted: One selection did not have the required caseworker and supervisor signature on the application/recertification, and One selection did not have a signed non-services authorization form (LDSS-3209). Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Cause: Inconsistency and lack of internal controls surrounding the established County policies and procedures of record retention over benefit payment. Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should review the supervisory review procedures to ensure completeness of applicant files. View of responsible officials: As detailed in the corrective action plan, management agrees with this finding.