FAC Explorer

Finding 1075403 (2023-002)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-09-27
Audit: 321776
Organization: County of Armstrong (PA)
Auditor: Zelenkofske Axelrod LLC

AI Summary

  • Core Issue: The County is not monitoring its vendor for subrecipient funding, risking inappropriate use of grant funds.
  • Impacted Requirements: Internal control procedures for subrecipient monitoring, including documentation and risk assessment, are not being followed.
  • Recommended Follow-Up: The County should establish and document proper monitoring procedures to ensure compliance and accountability.

Finding Text

Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable.Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 498959 2023-003
    Material Weakness
  • 498960 2023-002
    Material Weakness Repeat
  • 498961 2023-002
    Material Weakness Repeat
  • 498962 2023-002
    Material Weakness Repeat
  • 498963 2023-002
    Material Weakness Repeat
  • 1075401 2023-003
    Material Weakness
  • 1075402 2023-002
    Material Weakness Repeat
  • 1075404 2023-002
    Material Weakness Repeat
  • 1075405 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.76M
93.563 Child Support Enforcement $455,794
14.231 Emergency Solutions Grant Program $329,109
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $212,286
93.645 Stephanie Tubbs Jones Child Welfare Services Program $178,152
97.042 Emergency Management Performance Grants $113,123
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $104,561
93.053 Nutrition Services Incentive Program $102,426
93.558 Temporary Assistance for Needy Families $72,728
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $70,677
93.667 Social Services Block Grant $60,852
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $58,737
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $38,184
93.669 Child Abuse and Neglect State Grants $35,159
93.788 Opioid Str $33,705
93.052 National Family Caregiver Support, Title Iii, Part E $30,097
10.568 Emergency Food Assistance Program (administrative Costs) $29,800
93.556 Promoting Safe and Stable Families $25,906
90.404 2018 Hava Election Security Grants $24,029
93.659 Adoption Assistance $14,169
93.778 Medical Assistance Program $11,857
12.112 Payments to States in Lieu of Real Estate Taxes $11,093
15.433 Flood Control Act Lands $10,456
97.067 Homeland Security Grant Program $10,106
93.747 Elder Abuse Prevention Interventions Program $9,948
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $9,757
93.324 State Health Insurance Assistance Program $8,814
93.658 Foster Care_title IV-E $7,026
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $5,621
93.071 Medicare Enrollment Assistance Program $5,340
93.090 Guardianship Assistance $1,975
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,671