FAC Explorer

Finding 1140208 (2023-007)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-06-04
Audit: 357994
Organization: County of Montgomery (PA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County missed the deadline for submitting its single audit and related reports, which is a compliance requirement.
  • Impacted Requirements: This finding relates to Uniform Guidance section 200.512(a), which mandates timely completion of audits.
  • Recommended Follow-Up: The County should review and improve its processes to ensure timely submission of future audits.

Finding Text

Completion and Submission of the Annual Single AuditFederal Agency: U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services and U.S. Department of Homeland Security Federal Program Name: Various Assistance Listing Numbers: 17.258, 17.259, 17.277, 17.278, 17.283, 20.205, 21.023, 21.027, 93.558, 93.959, 93.778, 97.036 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): VariousAward Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific RequirementPursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months.Condition and ContextThe County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Questioned Costs None.CauseThe delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Financial statement audit requests were not prepared on a timely basis. EffectThe County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2022-005. RecommendationThe County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 563695 2023-007
    Significant Deficiency Repeat
  • 563696 2023-007
    Significant Deficiency Repeat
  • 563697 2023-007
    Significant Deficiency Repeat
  • 563698 2023-007
    Significant Deficiency Repeat
  • 563699 2023-007
    Significant Deficiency Repeat
  • 563700 2023-007
    Significant Deficiency Repeat
  • 563701 2023-007
    Significant Deficiency Repeat
  • 563702 2023-007
    Significant Deficiency Repeat
  • 563703 2023-007
    Significant Deficiency Repeat
  • 563704 2023-007
    Significant Deficiency Repeat
  • 563705 2023-007
    Significant Deficiency Repeat
  • 563706 2023-007
    Significant Deficiency Repeat
  • 563707 2023-007
    Significant Deficiency Repeat
  • 563708 2023-007
    Significant Deficiency Repeat
  • 563709 2023-007
    Significant Deficiency Repeat
  • 563710 2023-007
    Significant Deficiency Repeat
  • 563711 2023-007
    Significant Deficiency Repeat
  • 563712 2023-007
    Significant Deficiency Repeat
  • 563713 2023-007
    Significant Deficiency Repeat
  • 563714 2023-007
    Significant Deficiency Repeat
  • 563715 2023-007
    Significant Deficiency Repeat
  • 563716 2023-007
    Significant Deficiency Repeat
  • 563717 2023-007
    Significant Deficiency Repeat
  • 563718 2023-007
    Significant Deficiency Repeat
  • 563719 2023-007
    Significant Deficiency Repeat
  • 563720 2023-007
    Significant Deficiency Repeat
  • 563721 2023-007
    Significant Deficiency Repeat
  • 563722 2023-007
    Significant Deficiency Repeat
  • 563723 2023-007
    Significant Deficiency Repeat
  • 563724 2023-007
    Significant Deficiency Repeat
  • 563725 2023-007
    Significant Deficiency Repeat
  • 563726 2023-007
    Significant Deficiency Repeat
  • 563727 2023-007
    Significant Deficiency Repeat
  • 563728 2023-007
    Significant Deficiency Repeat
  • 563729 2023-007
    Significant Deficiency Repeat
  • 563730 2023-007
    Significant Deficiency Repeat
  • 563731 2023-007
    Significant Deficiency Repeat
  • 563732 2023-007
    Significant Deficiency Repeat
  • 563733 2023-007
    Significant Deficiency Repeat
  • 563734 2023-007
    Significant Deficiency Repeat
  • 563735 2023-007
    Significant Deficiency Repeat
  • 563736 2023-007
    Significant Deficiency Repeat
  • 563737 2023-007
    Significant Deficiency Repeat
  • 563738 2023-007
    Significant Deficiency Repeat
  • 563739 2023-007
    Significant Deficiency Repeat
  • 563740 2023-007
    Significant Deficiency Repeat
  • 563741 2023-007
    Significant Deficiency Repeat
  • 563742 2023-007
    Significant Deficiency Repeat
  • 563743 2023-007
    Significant Deficiency Repeat
  • 563744 2023-007
    Significant Deficiency Repeat
  • 563745 2023-007
    Significant Deficiency Repeat
  • 563746 2023-007
    Significant Deficiency Repeat
  • 563747 2023-007
    Significant Deficiency Repeat
  • 563748 2023-007
    Significant Deficiency Repeat
  • 563749 2023-007
    Significant Deficiency Repeat
  • 563750 2023-007
    Significant Deficiency Repeat
  • 563751 2023-007
    Significant Deficiency Repeat
  • 563752 2023-007
    Significant Deficiency Repeat
  • 563753 2023-007
    Significant Deficiency Repeat
  • 563754 2023-007
    Significant Deficiency Repeat
  • 563755 2023-007
    Significant Deficiency Repeat
  • 563756 2023-007
    Significant Deficiency Repeat
  • 563757 2023-007
    Significant Deficiency Repeat
  • 563758 2023-007
    Significant Deficiency Repeat
  • 563759 2023-007
    Significant Deficiency Repeat
  • 563760 2023-007
    Significant Deficiency Repeat
  • 563761 2023-007
    Significant Deficiency Repeat
  • 563762 2023-007
    Significant Deficiency Repeat
  • 563763 2023-007
    Significant Deficiency Repeat
  • 563764 2023-007
    Significant Deficiency Repeat
  • 563765 2023-007
    Significant Deficiency Repeat
  • 563766 2023-007
    Significant Deficiency Repeat
  • 563767 2023-007
    Significant Deficiency Repeat
  • 563768 2023-007
    Significant Deficiency Repeat
  • 563769 2023-007
    Significant Deficiency Repeat
  • 563770 2023-007
    Significant Deficiency Repeat
  • 563771 2023-007
    Significant Deficiency Repeat
  • 563772 2023-007
    Significant Deficiency Repeat
  • 563773 2023-007
    Significant Deficiency Repeat
  • 563774 2023-007
    Significant Deficiency Repeat
  • 563775 2023-007
    Significant Deficiency Repeat
  • 563776 2023-007
    Significant Deficiency Repeat
  • 563777 2023-007
    Significant Deficiency Repeat
  • 563778 2023-007
    Significant Deficiency Repeat
  • 563779 2023-008
    Significant Deficiency
  • 563780 2023-008
    Significant Deficiency
  • 563781 2023-008
    Significant Deficiency
  • 563782 2023-009
    Significant Deficiency
  • 563783 2023-009
    Significant Deficiency
  • 563784 2023-009
    Significant Deficiency
  • 563785 2023-009
    Significant Deficiency
  • 563786 2023-009
    Significant Deficiency
  • 563787 2023-009
    Significant Deficiency
  • 1140137 2023-007
    Significant Deficiency Repeat
  • 1140138 2023-007
    Significant Deficiency Repeat
  • 1140139 2023-007
    Significant Deficiency Repeat
  • 1140140 2023-007
    Significant Deficiency Repeat
  • 1140141 2023-007
    Significant Deficiency Repeat
  • 1140142 2023-007
    Significant Deficiency Repeat
  • 1140143 2023-007
    Significant Deficiency Repeat
  • 1140144 2023-007
    Significant Deficiency Repeat
  • 1140145 2023-007
    Significant Deficiency Repeat
  • 1140146 2023-007
    Significant Deficiency Repeat
  • 1140147 2023-007
    Significant Deficiency Repeat
  • 1140148 2023-007
    Significant Deficiency Repeat
  • 1140149 2023-007
    Significant Deficiency Repeat
  • 1140150 2023-007
    Significant Deficiency Repeat
  • 1140151 2023-007
    Significant Deficiency Repeat
  • 1140152 2023-007
    Significant Deficiency Repeat
  • 1140153 2023-007
    Significant Deficiency Repeat
  • 1140154 2023-007
    Significant Deficiency Repeat
  • 1140155 2023-007
    Significant Deficiency Repeat
  • 1140156 2023-007
    Significant Deficiency Repeat
  • 1140157 2023-007
    Significant Deficiency Repeat
  • 1140158 2023-007
    Significant Deficiency Repeat
  • 1140159 2023-007
    Significant Deficiency Repeat
  • 1140160 2023-007
    Significant Deficiency Repeat
  • 1140161 2023-007
    Significant Deficiency Repeat
  • 1140162 2023-007
    Significant Deficiency Repeat
  • 1140163 2023-007
    Significant Deficiency Repeat
  • 1140164 2023-007
    Significant Deficiency Repeat
  • 1140165 2023-007
    Significant Deficiency Repeat
  • 1140166 2023-007
    Significant Deficiency Repeat
  • 1140167 2023-007
    Significant Deficiency Repeat
  • 1140168 2023-007
    Significant Deficiency Repeat
  • 1140169 2023-007
    Significant Deficiency Repeat
  • 1140170 2023-007
    Significant Deficiency Repeat
  • 1140171 2023-007
    Significant Deficiency Repeat
  • 1140172 2023-007
    Significant Deficiency Repeat
  • 1140173 2023-007
    Significant Deficiency Repeat
  • 1140174 2023-007
    Significant Deficiency Repeat
  • 1140175 2023-007
    Significant Deficiency Repeat
  • 1140176 2023-007
    Significant Deficiency Repeat
  • 1140177 2023-007
    Significant Deficiency Repeat
  • 1140178 2023-007
    Significant Deficiency Repeat
  • 1140179 2023-007
    Significant Deficiency Repeat
  • 1140180 2023-007
    Significant Deficiency Repeat
  • 1140181 2023-007
    Significant Deficiency Repeat
  • 1140182 2023-007
    Significant Deficiency Repeat
  • 1140183 2023-007
    Significant Deficiency Repeat
  • 1140184 2023-007
    Significant Deficiency Repeat
  • 1140185 2023-007
    Significant Deficiency Repeat
  • 1140186 2023-007
    Significant Deficiency Repeat
  • 1140187 2023-007
    Significant Deficiency Repeat
  • 1140188 2023-007
    Significant Deficiency Repeat
  • 1140189 2023-007
    Significant Deficiency Repeat
  • 1140190 2023-007
    Significant Deficiency Repeat
  • 1140191 2023-007
    Significant Deficiency Repeat
  • 1140192 2023-007
    Significant Deficiency Repeat
  • 1140193 2023-007
    Significant Deficiency Repeat
  • 1140194 2023-007
    Significant Deficiency Repeat
  • 1140195 2023-007
    Significant Deficiency Repeat
  • 1140196 2023-007
    Significant Deficiency Repeat
  • 1140197 2023-007
    Significant Deficiency Repeat
  • 1140198 2023-007
    Significant Deficiency Repeat
  • 1140199 2023-007
    Significant Deficiency Repeat
  • 1140200 2023-007
    Significant Deficiency Repeat
  • 1140201 2023-007
    Significant Deficiency Repeat
  • 1140202 2023-007
    Significant Deficiency Repeat
  • 1140203 2023-007
    Significant Deficiency Repeat
  • 1140204 2023-007
    Significant Deficiency Repeat
  • 1140205 2023-007
    Significant Deficiency Repeat
  • 1140206 2023-007
    Significant Deficiency Repeat
  • 1140207 2023-007
    Significant Deficiency Repeat
  • 1140209 2023-007
    Significant Deficiency Repeat
  • 1140210 2023-007
    Significant Deficiency Repeat
  • 1140211 2023-007
    Significant Deficiency Repeat
  • 1140212 2023-007
    Significant Deficiency Repeat
  • 1140213 2023-007
    Significant Deficiency Repeat
  • 1140214 2023-007
    Significant Deficiency Repeat
  • 1140215 2023-007
    Significant Deficiency Repeat
  • 1140216 2023-007
    Significant Deficiency Repeat
  • 1140217 2023-007
    Significant Deficiency Repeat
  • 1140218 2023-007
    Significant Deficiency Repeat
  • 1140219 2023-007
    Significant Deficiency Repeat
  • 1140220 2023-007
    Significant Deficiency Repeat
  • 1140221 2023-008
    Significant Deficiency
  • 1140222 2023-008
    Significant Deficiency
  • 1140223 2023-008
    Significant Deficiency
  • 1140224 2023-009
    Significant Deficiency
  • 1140225 2023-009
    Significant Deficiency
  • 1140226 2023-009
    Significant Deficiency
  • 1140227 2023-009
    Significant Deficiency
  • 1140228 2023-009
    Significant Deficiency
  • 1140229 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $13.39M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $5.44M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $3.06M
93.563 Child Support Services $1.01M
14.900 Lead Hazard Reduction Grant Program $660,493
93.558 Temporary Assistance for Needy Families $652,259
10.569 Emergency Food Assistance Program (food Commodities) $498,514
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $453,531
93.788 Opioid Str $411,770
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $311,116
93.959 Block Grants for Prevention and Treatment of Substance Abuse $309,904
16.922 Equitable Sharing Program $305,151
93.053 Nutrition Services Incentive Program $295,623
14.218 Community Development Block Grants/entitlement Grants $289,454
16.839 Stop School Violence $266,422
93.268 Immunization Cooperative Agreements $242,721
93.667 Social Services Block Grant $241,989
93.069 Public Health Emergency Preparedness $233,536
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $198,904
84.181 Special Education-Grants for Infants and Families $189,899
93.958 Block Grants for Community Mental Health Services $170,052
93.991 Preventive Health and Health Services Block Grant $151,722
97.067 Homeland Security Grant Program $141,323
16.575 Crime Victim Assistance $135,134
10.568 Emergency Food Assistance Program (administrative Costs) $115,261
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $108,903
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $104,165
93.994 Maternal and Child Health Services Block Grant to the States $103,278
21.032 Local Assistance and Tribal Consistency Fund $100,000
20.205 Highway Planning and Construction $93,312
97.042 Emergency Management Performance Grants $72,609
93.052 National Family Caregiver Support, Title Iii, Part E $69,961
21.027 Coronavirus State and Local Fiscal Recovery Funds $69,616
93.071 Medicare Enrollment Assistance Program $64,247
93.575 Child Care and Development Block Grant $62,209
93.645 Stephanie Tubbs Jones Child Welfare Services Program $59,024
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $47,894
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $44,445
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $40,387
20.600 State and Community Highway Safety $40,102
93.150 Projects for Assistance in Transition From Homelessness (path) $39,999
17.258 Wioa Adult Program $39,927
93.669 Child Abuse and Neglect State Grants $37,504
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $31,387
10.553 School Breakfast Program $30,408
93.940 Hiv Prevention Activities Health Department Based $27,885
14.239 Home Investment Partnerships Program $26,994
93.136 Injury Prevention and Control Research and State and Community Based Programs $26,861
16.606 State Criminal Alien Assistance Program $26,709
14.267 Continuum of Care Program $25,272
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $20,948
93.778 Medical Assistance Program $18,408
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $17,967
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $14,541
93.556 Marylee Allen Promoting Safe and Stable Families Program $13,435
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $11,849
93.324 State Health Insurance Assistance Program $11,828
95.001 High Intensity Drug Trafficking Areas Program $8,640
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $8,366
93.472 Title IV-E Prevention Program $8,316
97.024 Emergency Food and Shelter National Board Program $7,061
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $6,070
93.658 Foster Care Title IV-E $5,485
14.231 Emergency Solutions Grant Program $4,315
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,547
93.659 Adoption Assistance $3,014
17.278 Wioa Dislocated Worker Formula Grants $1,752
10.555 National School Lunch Program $653
93.090 Guardianship Assistance $55
17.283 Workforce Innovation Fund $6
17.259 Wioa Youth Activities $1