FAC Explorer

Finding 1156970 (2024-002)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369257
Organization: County of Middlesex (NJ)
Auditor: Pkf O'Connor Davies LLP

AI Summary

  • Core Issue: The County's financial reports for the WIOA program do not match the underlying accounting records, preventing verification of earmarking compliance.
  • Impacted Requirements: Compliance with 2 CFR 200.302(b)(3) and 2 CFR 200.327–328, which mandate accurate and complete financial reporting.
  • Recommended Follow-Up: Implement reconciliation procedures and validate expenditures before submitting reports to ensure compliance with earmarking requirements.

Finding Text

Finding 2024-002 – Earmarking Federal Program Information: • Workforce Innovation and Opportunity Act (WIOA) – A.L.N.# 17.258/259/278 Criteria: • 2 CFR 200.302(b)(3): Recipients must maintain records that adequately identify the source and application of Federal funds. • 2 CFR 200.327–328: Financial and performance reports must be accurate, current, and complete. • OMB Compliance Supplement (Part 4, earmarking section): Requires that a specified portion of expenditures be used for certain categories, which must be verifiable through the accounting system. Condition: During our testing of earmarking requirements for the WIOA, we were unable to perform the required calculations because the financial data reported to the awarding agency did not reconcile to the County’s underlying accounting records. Due to these identified discrepancies, we were unable to verify earmarking requirements. Context: We selected twelve monthly reports for the WIOA program, and we noted for the reports selected, amounts reported did not agree to the underlying accounting records and thus we could not verify compliance with earmarking requirements. Cause: The County has not implemented effective reconciliation procedures to ensure that reports submitted to the awarding agency agree to the underlying accounting records. Additionally, there is no validation of the accuracy of expenditures reported for earmarking purposes. Effect: Because the submitted reports did not reconcile to the accounting records, we were unable to determine whether the County complied with the earmarking requirements of the program. Questioned Costs: None. Recommendation: We recommend the County identify all eligible expenses and revisions prior to reporting submissions so that accurate information is available to ensure compliance with earmarking requirements.

Corrective Action Plan

Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.

Categories

Matching / Level of Effort / Earmarking Reporting

Other Findings in this Audit

  • 1156924 2024-001
    Material Weakness Repeat
  • 1156925 2024-001
    Material Weakness Repeat
  • 1156926 2024-001
    Material Weakness Repeat
  • 1156927 2024-001
    Material Weakness Repeat
  • 1156928 2024-001
    Material Weakness Repeat
  • 1156929 2024-001
    Material Weakness Repeat
  • 1156930 2024-001
    Material Weakness Repeat
  • 1156931 2024-001
    Material Weakness Repeat
  • 1156932 2024-001
    Material Weakness Repeat
  • 1156933 2024-001
    Material Weakness Repeat
  • 1156934 2024-001
    Material Weakness Repeat
  • 1156935 2024-001
    Material Weakness Repeat
  • 1156936 2024-001
    Material Weakness Repeat
  • 1156937 2024-001
    Material Weakness Repeat
  • 1156938 2024-001
    Material Weakness Repeat
  • 1156939 2024-001
    Material Weakness Repeat
  • 1156940 2024-001
    Material Weakness Repeat
  • 1156941 2024-001
    Material Weakness Repeat
  • 1156942 2024-001
    Material Weakness Repeat
  • 1156943 2024-001
    Material Weakness Repeat
  • 1156944 2024-001
    Material Weakness Repeat
  • 1156945 2024-001
    Material Weakness Repeat
  • 1156946 2024-001
    Material Weakness Repeat
  • 1156947 2024-001
    Material Weakness Repeat
  • 1156948 2024-001
    Material Weakness Repeat
  • 1156949 2024-001
    Material Weakness Repeat
  • 1156950 2024-001
    Material Weakness Repeat
  • 1156951 2024-001
    Material Weakness Repeat
  • 1156952 2024-001
    Material Weakness Repeat
  • 1156953 2024-001
    Material Weakness Repeat
  • 1156954 2024-002
    Material Weakness Repeat
  • 1156955 2024-002
    Material Weakness Repeat
  • 1156956 2024-002
    Material Weakness Repeat
  • 1156957 2024-002
    Material Weakness Repeat
  • 1156958 2024-002
    Material Weakness Repeat
  • 1156959 2024-002
    Material Weakness Repeat
  • 1156960 2024-002
    Material Weakness Repeat
  • 1156961 2024-002
    Material Weakness Repeat
  • 1156962 2024-002
    Material Weakness Repeat
  • 1156963 2024-002
    Material Weakness Repeat
  • 1156964 2024-002
    Material Weakness Repeat
  • 1156965 2024-002
    Material Weakness Repeat
  • 1156966 2024-002
    Material Weakness Repeat
  • 1156967 2024-002
    Material Weakness Repeat
  • 1156968 2024-002
    Material Weakness Repeat
  • 1156969 2024-002
    Material Weakness Repeat
  • 1156971 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $6.59M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4.67M
14.218 Community Development Block Grants/entitlement Grants $2.06M
16.575 Crime Victim Assistance $853,402
14.239 Home Investment Partnerships Program $394,854
97.067 Homeland Security Grant Program $357,571
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $329,316
20.516 Job Access and Reverse Commute Program $299,985
16.585 Treatment Court Discretionary Grant Program $242,249
93.069 Public Health Emergency Preparedness $239,005
16.738 Edward Byrne Memorial Justice Assistance Grant Program $219,297
14.267 Continuum of Care Program $191,001
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $141,895
93.563 Child Support Services $126,025
93.268 Immunization Cooperative Agreements $121,635
93.917 Hiv Care Formula Grants $114,432
20.600 State and Community Highway Safety $93,689
10.555 National School Lunch Program $93,412
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $80,711
93.136 Injury Prevention and Control Research and State and Community Based Programs $77,610
16.588 Violence Against Women Formula Grants $74,518
10.553 School Breakfast Program $59,254
93.761 Evidence-Based Falls Prevention Programs Financed Solely by Prevention and Public Health Funds (pphf) $57,406
97.042 Emergency Management Performance Grants $54,747
16.835 Body Worn Camera Policy and Implementation $51,672
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000
20.205 Highway Planning and Construction $44,388
84.010 Title I Grants to Local Educational Agencies $34,391
87.002 Virginia Graeme Baker Pool and Spa Safety $27,737
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $24,483
20.616 National Priority Safety Programs $22,625
45.024 Promotion of the Arts Grants to Organizations and Individuals $21,000
14.231 Emergency Solutions Grant Program $20,864
17.259 Wioa Youth Activities $11,870
93.558 Temporary Assistance for Needy Families $8,525
17.258 Wioa Adult Program $6,715
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $5,792
17.278 Wioa Dislocated Worker Formula Grants $4,372
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,585
84.425 Education Stabilization Fund $2,928
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $1,956
16.922 Equitable Sharing Program $1,840
93.991 Preventive Health and Health Services Block Grant $114
93.324 State Health Insurance Assistance Program $66
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $20