FAC Explorer

Finding 1156430 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-29
Audit: 368712
Organization: County of Dauphin (PA)
Auditor: Zelenkofske Axelrod LLC

AI Summary

  • Issue: The Aging Program failed to submit the Federal Financial Report (FFR) on time, with a significant delay from June 2024 to August 2025.
  • Impact: This is a repeat finding, indicating ongoing non-compliance with reporting requirements and ineffective controls.
  • Follow-up: The County needs to establish better internal controls to ensure timely filing of reports, as agreed by management.

Finding Text

Finding 2024-002 Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) in a timely manner. Condition: During the audit, it was noted that the cumulative June 30, 2024 FFR report was not completed and was not filed with the respective granting agency until August 2025. This finding was a repeat of Finding 2023-002 in the prior year. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.

Corrective Action Plan

Finding 2024-002 Reporting Aging Cluster (ALN 93.044/93.045/93.053) Corrective Action: Management is in agreement with the finding. Management has bolstered staffing and the fiscal team has completed comprehensive training. Management will ensure the necessary reports are filed with the granting agency in a timely fashion. Management anticipates corrective action to be in place by 10/01/2025. Responsible party: Mary Bateman, Controller.

Categories

Reporting

Other Findings in this Audit

  • 1156426 2024-002
    Material Weakness Repeat
  • 1156427 2024-002
    Material Weakness Repeat
  • 1156428 2024-002
    Material Weakness Repeat
  • 1156429 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.658 Foster Care_title IV-E $4.41M
93.563 Child Support Enforcement $3.53M
93.659 Adoption Assistance $3.31M
93.558 Temporary Assistance for Needy Families $1.85M
93.788 Opioid Str $1.80M
97.067 Homeland Security Grant Program $1.29M
93.778 Medical Assistance Program $879,572
21.023 Emergency Rental Assistance Program $793,478
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $722,678
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $648,851
93.959 Block Grants for Prevention and Treatment of Substance Abuse $516,457
93.958 Block Grants for Community Mental Health Services $493,535
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $396,031
14.231 Emergency Solutions Grant Program $291,918
84.181 Special Education-Grants for Infants and Families $259,087
93.645 Stephanie Tubbs Jones Child Welfare Services Program $249,306
10.569 Emergency Food Assistance Program (food Commodities) $247,355
93.090 Guardianship Assistance $183,080
93.667 Social Services Block Grant $136,330
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $123,676
93.053 Nutrition Services Incentive Program $122,874
16.738 Edward Byrne Memorial Justice Assistance Grant Program $103,480
16.838 Comprehensive Opioid Abuse Site-Based Program $92,984
93.150 Projects for Assistance in Transition From Homelessness (path) $83,480
93.991 Preventive Health and Health Services Block Grant $74,886
93.052 National Family Caregiver Support, Title Iii, Part E $70,504
97.042 Emergency Management Performance Grants $67,510
16.575 Crime Victim Assistance $66,590
10.568 Emergency Food Assistance Program (administrative Costs) $56,899
93.669 Child Abuse and Neglect State Grants $50,000
20.205 Highway Planning and Construction $48,190
93.472 Title IV-E Prevention and Family Services and Programs (a) $46,438
93.324 State Health Insurance Assistance Program $20,787
93.556 Promoting Safe and Stable Families $19,655
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $13,768
93.071 Medicare Enrollment Assistance Program $11,312
14.239 Home Investment Partnerships Program $5,435
93.136 Injury Prevention and Control Research and State and Community Based Programs $5,000
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $4,128
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $1,400
14.218 Community Development Block Grants/entitlement Grants $0