Finding 1117475 (2024-001)

Reference Number: 2024-001 Prior Year Finding: N/A Federal Agency: Pass-Through Agency: U.S. Department of Health and Human Services Maryland Department of Aging Federal Program: Aging Cluster Assistance Listing Number: 93.044, 93.045 Award Number and Year: 650122/15, 650222/15 (10/1/2021-9/30/2023); 650123/15, 650223/15 (10/1/2022-9/30/2024); 650124/15, 650224/15 (10/1/2023-9/30/2025) Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Criteria or specific requirement: Compliance: Per Maryland Department of Aging guidance, the County is required to submit quarterly financials forms outlining grant spending progress, matching requirements, budget categories, and any other revenue sources for all open grants. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: Prince George’s County (the County) did not submit required quarterly reports to the Maryland Department of Aging during FY24. Context: For seven of seven quarterly reports selected for testing, the County was unable to provide documentation that the report had been submitted during FY24. Cause: The County’s policies and procedures were not sufficient to ensure that required reports were submitted to the Maryland Department of Aging as required. Internal controls did not prevent or detect the errors. Effect: The County is not in compliance with reporting requirements. Questioned costs: None noted. Recommendation: We recommend that the County develop internal controls and procedures to ensure that quarterly reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required reports are submitted timely to the Maryland Department of Aging. Views of responsible officials: There is no disagreement with the audit finding.