FAC Explorer

Finding 1156971 (2024-001)

Material Weakness Repeat Finding
Requirement
L
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: Quarterly and monthly financial reports for SLFRF, WIOA, and TANF did not match the County's accounting records.
  • Impacted Requirements: Reports must be accurate, current, and complete as per 2 CFR 200.327 and 200.328.
  • Recommended Follow-Up: Ensure all eligible expenses and revisions are identified before submitting reports to avoid discrepancies.

Finding Text

Finding 2024-001 – Reporting Federal Program Information: • COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – A.L.N.# 21.027 • Workforce Innovation and Opportunity Act (WIOA) – A.L.N.# 17.258/259/278 • Temporary Assistance for Needy Families (TANF) – A.L.N.# 93.558 Criteria: 2 CFR 200.327 and 200.328 require that performance and financial reports be accurate, current, and complete. Reports must be supported by the accounting records from which they are prepared. Condition: We noted that quarterly financial reports for SLFRF and the monthly financial reports for WIOA and TANF submitted during FY 2024 did not reconcile to the County’s underlying accounting records. Context: We selected four quarterly reports for the SLFRF program, twelve monthly reports for the WIOA program, and twelve monthly reports for the TANF program, and we noted for the reports selected, amounts reported did not agree to the supporting documentation. Cause: The County identified additional grant expenses or disqualified certain grant expenses and revised existing expenses charged to the grants after the reports were submitted, but the reports had already been filed and could not be amended. Effect: Submitting reports that do not agree to the accounting records may result in inaccurate reporting to the federal awarding agency. This increases the risk of misstating program expenditures, potential questioned costs, and reduced confidence in the accuracy of reported data used for program oversight. Questioned Costs: None. Recommendation: We recommend the County identify all eligible expenses and revisions prior to reporting submissions.

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

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
  • 1156970 2024-002
    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