Finding 1075868 (2023-009)

Material Weakness
Requirement
A
Questioned Costs
$1
Year
2023
Accepted
2024-09-30

AI Summary

  • Issue: $500,928 in reported expenditures were incorrectly attributed to 2023; they actually belong to 2022.
  • Requirement: Federal program expenditures must be reported in the correct accounting period.
  • Follow-up: The Health Department should improve processes to ensure timely recording of expenditures for accurate reporting.

Finding Text

Condition: We determined that $500,928 in program expenditures reported in the Schedule of Expenditures of Federal Awards (SEFA) are not actually 2023 program expenditures. These expenditures were incurred in 2022. Criteria: Federal program expenditures are required to be reported in the proper accounting period. Cause: The $500,928 in program expenditures were not recorded timely. Effect: The County was not in compliance with the terms of the federal grant program. Questioned Costs: $500,928 Recommendation: The Allegheny County Health Department should exercise greater care to ensure that program expenditures are charged timely to the proper programs to facilitate proper accounting and reporting. Management Response: Management agrees with the finding, see attached Corrective Action Plan.

Categories

Questioned Costs Reporting

Other Findings in this Audit

  • 499414 2023-001
    Material Weakness Repeat
  • 499415 2023-002
    Material Weakness
  • 499416 2023-003
    Material Weakness
  • 499417 2023-003
    Material Weakness
  • 499418 2023-003
    Material Weakness
  • 499419 2023-004
    Material Weakness Repeat
  • 499420 2023-005
    Material Weakness Repeat
  • 499421 2023-006
    Material Weakness
  • 499422 2023-007
    Material Weakness
  • 499423 2023-008
    Material Weakness
  • 499424 2023-008
    Material Weakness
  • 499425 2023-009
    Material Weakness
  • 499426 2023-009
    Material Weakness
  • 499427 2023-010
    Material Weakness
  • 499428 2023-010
    Material Weakness
  • 499429 2023-011
    Material Weakness
  • 499430 2023-012
    Material Weakness
  • 499431 2023-013
    Material Weakness
  • 499432 2023-013
    Material Weakness
  • 499433 2023-013
    Material Weakness
  • 1075856 2023-001
    Material Weakness Repeat
  • 1075857 2023-002
    Material Weakness
  • 1075858 2023-003
    Material Weakness
  • 1075859 2023-003
    Material Weakness
  • 1075860 2023-003
    Material Weakness
  • 1075861 2023-004
    Material Weakness Repeat
  • 1075862 2023-005
    Material Weakness Repeat
  • 1075863 2023-006
    Material Weakness
  • 1075864 2023-007
    Material Weakness
  • 1075865 2023-008
    Material Weakness
  • 1075866 2023-008
    Material Weakness
  • 1075867 2023-009
    Material Weakness
  • 1075869 2023-010
    Material Weakness
  • 1075870 2023-010
    Material Weakness
  • 1075871 2023-011
    Material Weakness
  • 1075872 2023-012
    Material Weakness
  • 1075873 2023-013
    Material Weakness
  • 1075874 2023-013
    Material Weakness
  • 1075875 2023-013
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $41.92M
14.267 Continuum of Care Program $23.23M
20.205 Highway Planning and Construction $21.65M
93.658 Foster Care Title IV-E $18.86M
93.563 Child Support Services $16.73M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $16.38M
93.659 Adoption Assistance $13.89M
93.600 Head Start $13.71M
93.558 Temporary Assistance for Needy Families $13.03M
14.218 Community Development Block Grants/entitlement Grants $11.35M
21.023 Emergency Rental Assistance Program $8.35M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $7.26M
93.667 Social Services Block Grant $4.69M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4.00M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $3.90M
93.090 Guardianship Assistance $3.41M
93.495 Community Health Workers for Public Health Response and Resilient $3.26M
93.958 Block Grants for Community Mental Health Services $2.91M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $2.56M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $2.32M
97.067 Homeland Security Grant Program $1.87M
14.239 Home Investment Partnerships Program $1.83M
93.268 Immunization Cooperative Agreements $1.52M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1.33M
10.569 Emergency Food Assistance Program (food Commodities) $1.33M
84.181 Special Education-Grants for Infants and Families $1.16M
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $1.10M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1.08M
14.905 Lead Hazard Reduction Demonstration Grant Program $1.05M
94.006 Americorps State and National 94.006 $1.01M
93.052 National Family Caregiver Support, Title Iii, Part E $963,212
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $907,010
93.994 Maternal and Child Health Services Block Grant to the States $879,306
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $859,689
21.027 Coronavirus State and Local Fiscal Recovery Funds $771,528
93.069 Public Health Emergency Preparedness $732,517
93.053 Nutrition Services Incentive Program $633,980
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $568,712
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $551,526
16.922 Equitable Sharing Program $531,862
66.001 Air Pollution Control Program Support $500,000
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $491,764
14.889 Choice Neighborhoods Implementation Grants $484,232
93.788 Opioid Str $429,304
93.150 Projects for Assistance in Transition From Homelessness (path) $416,097
93.556 Marylee Allen Promoting Safe and Stable Families Program $412,929
93.940 Hiv Prevention Activities Health Department Based $366,336
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $349,153
16.738 Edward Byrne Memorial Justice Assistance Grant Program $347,073
93.136 Injury Prevention and Control Research and State and Community Based Programs $326,580
16.741 Dna Backlog Reduction Program $296,619
97.042 Emergency Management Performance Grants $295,267
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $281,330
16.833 National Sexual Assault Kit Initiative $270,542
17.259 Wioa Youth Activities $268,008
93.778 Medical Assistance Program $251,385
14.231 Emergency Solutions Grant Program $251,000
93.991 Preventive Health and Health Services Block Grant $213,294
20.600 State and Community Highway Safety $212,764
93.070 Environmental Public Health and Emergency Response $193,425
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $172,163
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $164,536
16.528 Enhanced Training and Services to End Violence and Abuse of Women Later in Life $151,782
93.071 Medicare Enrollment Assistance Program $151,664
16.123 Community-Based Violence Prevention Program $143,095
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $141,576
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $133,505
16.588 Violence Against Women Formula Grants $131,354
95.001 High Intensity Drug Trafficking Areas Program $122,946
10.568 Emergency Food Assistance Program (administrative Costs) $118,456
21.032 Local Assistance and Tribal Consistency Fund $100,000
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $98,119
93.324 State Health Insurance Assistance Program $81,480
93.747 Elder Abuse Prevention Interventions Program $81,260
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $73,377
16.540 Juvenile Justice and Delinquency Prevention $69,673
16.015 Missing Alzheimer's Disease Patient Assistance Program $64,160
93.945 Assistance Programs for Chronic Disease Prevention and Control $44,612
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $29,918
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $25,713
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $25,654
90.404 Hava Election Security Grants $24,465
16.812 Second Chance Act Reentry Initiative $21,756
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $19,415
10.578 Wic Grants to States (wgs) $10,726
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $10,185
14.276 Youth Homelessness Demonstration Program $9,420
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $6,429
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $5,576
16.575 Crime Victim Assistance $5,045
93.304 Racial and Ethnic Approaches to Community Health $1,525
93.758 Dental Sealant Project $470
93.569 Community Services Block Grant $-3,788
93.590 Community-Based Child Abuse Prevention Grants $-37,046
93.670 Child Abuse and Neglect Discretionary Activities $-536,931