FAC Explorer

Finding 1073993 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-23
Audit: 320312
Organization: County of Franklin, Pennsylvania (PA)
Auditor: Zelenkofske Axelrod LLC

AI Summary

  • Core Issue: The County's internal controls for reviewing and approving aging cluster reports are ineffective.
  • Impacted Requirements: Compliance with 2 CFR Section 208328 and 2 CFR Part 200, Subpart F regarding financial information and internal control testing.
  • Recommended Follow-Up: Ensure all program reports are approved before submission and provide training to staff on compliance procedures.

Finding Text

AL Number 93.044/93.045/93.053 Aging Cluster Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned. Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved. Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed. Effect: The County’s controls over Reporting were not operating effectively. Questioned Costs: None. Recommendation: The County should ensure that all program reports are properly approved prior to submission. Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.

Categories

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 497551 2023-001
    Significant Deficiency
  • 497552 2023-001
    Significant Deficiency
  • 497553 2023-001
    Significant Deficiency
  • 497554 2023-001
    Significant Deficiency
  • 497555 2023-001
    Significant Deficiency
  • 497556 2023-001
    Significant Deficiency
  • 1073994 2023-001
    Significant Deficiency
  • 1073995 2023-001
    Significant Deficiency
  • 1073996 2023-001
    Significant Deficiency
  • 1073997 2023-001
    Significant Deficiency
  • 1073998 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $14.67M
21.023 Emergency Rental Assistance Program $1.42M
93.563 Child Support Enforcement $1.31M
93.659 Adoption Assistance $1.11M
93.658 Foster Care_title IV-E $967,715
14.267 Continuum of Care Program $358,047
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $354,136
20.205 Highway Planning and Construction $305,144
93.558 Temporary Assistance for Needy Families $254,272
93.959 Block Grants for Prevention and Treatment of Substance Abuse $192,413
10.569 Emergency Food Assistance Program (food Commodities) $164,489
93.090 Guardianship Assistance $141,567
93.556 Promoting Safe and Stable Families $137,921
93.788 Opioid Str $128,362
16.585 Drug Court Discretionary Grant Program $127,694
93.645 Stephanie Tubbs Jones Child Welfare Services Program $107,459
21.032 Local Assistance and Tribal Consistency Fund $100,000
84.181 Special Education-Grants for Infants and Families $95,119
16.738 Edward Byrne Memorial Justice Assistance Grant Program $89,555
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $83,564
93.667 Social Services Block Grant $77,116
97.042 Emergency Management Performance Grants $72,714
10.568 Emergency Food Assistance Program (administrative Costs) $63,631
93.053 Nutrition Services Incentive Program $50,046
14.231 Emergency Solutions Grant Program $47,981
93.150 Projects for Assistance in Transition From Homelessness (path) $45,949
16.588 Violence Against Women Formula Grants $41,284
93.472 Title IV-E Prevention and Family Services and Programs (a) $38,041
93.052 National Family Caregiver Support, Title Iii, Part E $32,162
16.812 Second Chance Act Reentry Initiative $24,139
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $21,111
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $19,029
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $18,511
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $12,689
93.778 Medical Assistance Program $10,996
93.669 Child Abuse and Neglect State Grants $9,543
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $6,736
97.067 Homeland Security Grant Program $6,191
93.324 State Health Insurance Assistance Program $5,751
93.958 Block Grants for Community Mental Health Services $5,672
93.071 Medicare Enrollment Assistance Program $5,441
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,344
16.593 Residential Substance Abuse Treatment for State Prisoners $0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $0