FAC Explorer

Finding 1084266 (2023-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-11-14
Audit: 328327
Organization: County of Northampton, Pennsylvania (PA)
Auditor: Maher Duessel CPAS

AI Summary

  • Core Issue: The County's ARPA reports do not match the trial balance expenditures.
  • Impacted Requirements: Federal compliance mandates accurate reporting of current and cumulative expenditures for each project.
  • Recommended Follow-Up: The County should enhance procedures to ensure accurate report submissions moving forward.

Finding Text

Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 507822 2023-002
    Material Weakness Repeat
  • 507823 2023-002
    Material Weakness Repeat
  • 507824 2023-002
    Material Weakness Repeat
  • 507825 2023-002
    Material Weakness Repeat
  • 507826 2023-002
    Material Weakness Repeat
  • 1084264 2023-002
    Material Weakness Repeat
  • 1084265 2023-002
    Material Weakness Repeat
  • 1084267 2023-002
    Material Weakness Repeat
  • 1084268 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 Covid-19, Emergency Rental Assistance Program $4.59M
93.563 Child Support Services $2.81M
93.558 Temporary Assistance for Needy Families $911,708
93.959 Block Grants for Prevention and Treatment of Substance Abuse $738,523
14.218 Covid-19, Community Development Block Grants/entitlement Grants $416,589
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $411,889
14.231 Covid-19, Emergency Solutions Grant Program $289,793
93.044 Covid-19, Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $256,115
10.569 Emergency Food Assistance Program (food Commodities) $240,774
14.231 Emergency Solutions Grant Program $188,678
21.027 Covid-19, Coronavirus State and Local Fiscal Recovery Funds $182,591
14.218 Community Development Block Grants/entitlement Grants $182,163
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $180,993
93.959 Covid-19, Block Grants for Prevention and Treatment of Substance Abuse $156,790
97.042 Emergency Management Performance Grants $153,779
93.659 Covid-19, Adoption Assistance $140,359
93.045 Covid-19, Special Programs for the Aging, Title Iii, Part C, Nutrition Services $126,245
93.667 Social Services Block Grant $114,964
93.645 Stephanie Tubbs Jones Child Welfare Services Program $107,512
93.053 Nutrition Services Incentive Program $102,995
21.032 Local Assistance and Tribal Consistency Fund $100,000
97.039 Hazard Mitigation Grant $95,002
20.600 State and Community Highway Safety $94,704
10.568 Emergency Food Assistance Program (administrative Costs) $94,549
93.658 Covid-19, Foster Care Title IV-E $90,411
93.052 National Family Caregiver Support, Title Iii, Part E $80,484
84.181 Special Education-Grants for Infants and Families $60,335
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $59,861
93.788 Opioid Str $52,559
20.706 Pipeline Emergency Response Grant (perg) $50,000
93.658 Foster Care Title IV-E $39,439
16.606 State Criminal Alien Assistance Program $37,728
10.912 Environmental Quality Incentives Program $32,330
10.555 National School Lunch Program $31,062
93.090 Covid-19, Guardianship Assistance $22,096
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $21,935
93.472 Title IV-E Prevention Program $20,214
10.553 School Breakfast Program $19,189
14.239 Home Investment Partnerships Program $18,648
93.324 State Health Insurance Assistance Program $18,156
93.556 Marylee Allen Promoting Safe and Stable Families Program $15,947
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $15,020
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $13,480
93.791 Money Follows the Person Rebalancing Demonstration $12,334
93.958 Block Grants for Community Mental Health Services $11,648
93.778 Medical Assistance Program $10,029
93.136 Injury Prevention and Control Research and State and Community Based Programs $10,000
16.575 Crime Victim Assistance $6,544
10.555 Covid-19, National School Lunch Program $6,057
15.226 Payments in Lieu of Taxes $5,858
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,971
96.001 Social Security Disability Insurance $2,449
93.659 Adoption Assistance $1,949
10.649 Pandemic Ebt Administrative Costs $653
97.067 Homeland Security Grant Program $591
93.090 Guardianship Assistance $39