Finding 1056800 (2022-006)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2024-08-05
Audit: 316613
Organization: County of Montgomery (PA)

AI Summary

  • Core Issue: There is a material weakness in internal controls over compliance, specifically regarding payroll expenditures for grant-funded employees.
  • Impacted Requirements: Management must ensure accurate recording of expenditures; 16 out of 40 payroll transactions lacked proper support.
  • Recommended Follow-Up: Management should improve timekeeping processes for grant-eligible employees to prevent future inaccuracies.

Finding Text

2022-006 – Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperation Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: 4100089408 21/22 and 4100089408 R1 FY 22/23 Pass-Through Agency: Pennsylvania Department of Health Pass-Through Number(s): Not Available Award Period: 1/1/2021 – 12/31/21 Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Criteria or Specific Requirement Management is responsible for Internal controls to be in place to ensure expenditures are recorded accurately with appropriate expenditure amounts. Condition and Context While testing allowable costs relating to payroll expenditures, sixteen out of forty transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. The County was not able to provide support for payroll expenditure amounts charged to the grant for part-time hourly employees. Questioned Costs Known - $27,838 Cause The lack of internal controls relating to review and approval of timekeeping for grant eligible employees leaves the County susceptible to improper reporting of expenditure amounts relating to the grant. Effect Potential inaccurate expenditure reporting in the SEFA schedule. Repeat Finding Yes, prior year finding 2021-008. Recommendation We recommend management should review the process of timekeeping for grant eligible employees for daily time input. Views of Responsible Officials There is no disagreement with the audit finding.

Categories

Questioned Costs Reporting Allowable Costs / Cost Principles Material Weakness

Other Findings in this Audit

  • 480352 2022-005
    Significant Deficiency Repeat
  • 480353 2022-005
    Significant Deficiency Repeat
  • 480354 2022-005
    Significant Deficiency Repeat
  • 480355 2022-005
    Significant Deficiency Repeat
  • 480356 2022-005
    Significant Deficiency Repeat
  • 480357 2022-006
    Material Weakness Repeat
  • 480358 2022-006
    Material Weakness Repeat
  • 480359 2022-005
    Significant Deficiency Repeat
  • 480360 2022-005
    Significant Deficiency Repeat
  • 480361 2022-005
    Significant Deficiency Repeat
  • 480362 2022-005
    Significant Deficiency Repeat
  • 480363 2022-005
    Significant Deficiency Repeat
  • 480364 2022-005
    Significant Deficiency Repeat
  • 480365 2022-005
    Significant Deficiency Repeat
  • 480366 2022-005
    Significant Deficiency Repeat
  • 480367 2022-005
    Significant Deficiency Repeat
  • 480368 2022-005
    Significant Deficiency Repeat
  • 480369 2022-005
    Significant Deficiency Repeat
  • 480370 2022-005
    Significant Deficiency Repeat
  • 480371 2022-005
    Significant Deficiency Repeat
  • 480372 2022-005
    Significant Deficiency Repeat
  • 480373 2022-005
    Significant Deficiency Repeat
  • 480374 2022-005
    Significant Deficiency Repeat
  • 480375 2022-005
    Significant Deficiency Repeat
  • 480376 2022-005
    Significant Deficiency Repeat
  • 480377 2022-005
    Significant Deficiency Repeat
  • 480378 2022-005
    Significant Deficiency Repeat
  • 480379 2022-005
    Significant Deficiency Repeat
  • 480380 2022-005
    Significant Deficiency Repeat
  • 480381 2022-005
    Significant Deficiency Repeat
  • 480382 2022-005
    Significant Deficiency Repeat
  • 480383 2022-005
    Significant Deficiency Repeat
  • 480384 2022-005
    Significant Deficiency Repeat
  • 480385 2022-005
    Significant Deficiency Repeat
  • 480386 2022-005
    Significant Deficiency Repeat
  • 1056794 2022-005
    Significant Deficiency Repeat
  • 1056795 2022-005
    Significant Deficiency Repeat
  • 1056796 2022-005
    Significant Deficiency Repeat
  • 1056797 2022-005
    Significant Deficiency Repeat
  • 1056798 2022-005
    Significant Deficiency Repeat
  • 1056799 2022-006
    Material Weakness Repeat
  • 1056801 2022-005
    Significant Deficiency Repeat
  • 1056802 2022-005
    Significant Deficiency Repeat
  • 1056803 2022-005
    Significant Deficiency Repeat
  • 1056804 2022-005
    Significant Deficiency Repeat
  • 1056805 2022-005
    Significant Deficiency Repeat
  • 1056806 2022-005
    Significant Deficiency Repeat
  • 1056807 2022-005
    Significant Deficiency Repeat
  • 1056808 2022-005
    Significant Deficiency Repeat
  • 1056809 2022-005
    Significant Deficiency Repeat
  • 1056810 2022-005
    Significant Deficiency Repeat
  • 1056811 2022-005
    Significant Deficiency Repeat
  • 1056812 2022-005
    Significant Deficiency Repeat
  • 1056813 2022-005
    Significant Deficiency Repeat
  • 1056814 2022-005
    Significant Deficiency Repeat
  • 1056815 2022-005
    Significant Deficiency Repeat
  • 1056816 2022-005
    Significant Deficiency Repeat
  • 1056817 2022-005
    Significant Deficiency Repeat
  • 1056818 2022-005
    Significant Deficiency Repeat
  • 1056819 2022-005
    Significant Deficiency Repeat
  • 1056820 2022-005
    Significant Deficiency Repeat
  • 1056821 2022-005
    Significant Deficiency Repeat
  • 1056822 2022-005
    Significant Deficiency Repeat
  • 1056823 2022-005
    Significant Deficiency Repeat
  • 1056824 2022-005
    Significant Deficiency Repeat
  • 1056825 2022-005
    Significant Deficiency Repeat
  • 1056826 2022-005
    Significant Deficiency Repeat
  • 1056827 2022-005
    Significant Deficiency Repeat
  • 1056828 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $30.02M
21.023 Emergency Rental Assistance Program $14.29M
93.575 Child Care and Development Block Grant $7.97M
93.563 Child Support Enforcement $4.84M
14.218 Community Development Block Grants/entitlement Grants $4.79M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2.82M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.61M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.67M
14.239 Home Investment Partnerships Program $1.34M
14.231 Emergency Solutions Grant Program $1.15M
93.558 Temporary Assistance for Needy Families $617,815
93.959 Block Grants for Prevention and Treatment of Substance Abuse $535,759
17.258 Wia Adult Program $374,593
16.922 Equitable Sharing Program $358,651
93.053 Nutrition Services Incentive Program $276,529
93.958 Block Grants for Community Mental Health Services $256,863
95.001 High Intensity Drug Trafficking Areas Program $256,246
10.569 Emergency Food Assistance Program (food Commodities) $255,499
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $246,784
16.575 Crime Victim Assistance $234,922
14.267 Continuum of Care Program $220,258
16.754 Harold Rogers Prescription Drug Monitoring Program $205,519
93.069 Public Health Emergency Preparedness $204,065
93.268 Immunization Cooperative Agreements $199,190
84.181 Special Education-Grants for Infants and Families $189,899
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $183,423
93.090 Guardianship Assistance $172,364
93.788 Opioid Str $135,574
16.839 Stop School Violence $135,356
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $128,536
93.667 Social Services Block Grant $120,994
93.991 Preventive Health and Health Services Block Grant $112,284
10.568 Emergency Food Assistance Program (administrative Costs) $100,880
93.778 Medical Assistance Program $95,081
17.277 Workforce Investment Act (wia) National Emergency Grants $88,661
93.052 National Family Caregiver Support, Title Iii, Part E $83,950
93.994 Maternal and Child Health Services Block Grant to the States $81,195
93.669 Child Abuse and Neglect State Grants $74,054
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $73,812
93.645 Stephanie Tubbs Jones Child Welfare Services Program $59,024
93.071 Medicare Enrollment Assistance Program $48,219
93.136 Injury Prevention and Control Research and State and Community Based Programs $46,245
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $45,785
97.067 Homeland Security Grant Program $45,669
93.150 Projects for Assistance in Transition From Homelessness (path) $39,999
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $38,669
97.042 Emergency Management Performance Grants $33,840
20.205 Highway Planning and Construction $33,209
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $30,154
16.738 Edward Byrne Memorial Justice Assistance Grant Program $25,000
93.940 Hiv Prevention Activities_health Department Based $23,938
97.024 Emergency Food and Shelter National Board Program $23,473
10.553 School Breakfast Program $21,971
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $21,161
20.600 State and Community Highway Safety $17,190
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $16,567
93.324 State Health Insurance Assistance Program $12,309
10.555 National School Lunch Program $11,695
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $10,434
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $8,044
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $6,967
93.659 Adoption Assistance $3,547
17.259 Wia Youth Activities $2,535
93.556 Promoting Safe and Stable Families $1,994
93.658 Foster Care_title IV-E $1,073
17.278 Wia Dislocated Worker Formula Grants $900