Finding 1159562 (2023-007)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-10-01
Audit: 370214
Organization: County of Montgomery (PA)

AI Summary

  • Core Issue: The County missed the deadline for completing and submitting the annual single audit, which is required by federal guidelines.
  • Impacted Requirements: This delay violates Uniform Guidance section 200.512(a), which mandates submission within nine months of the fiscal year-end.
  • 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.

Corrective Action Plan

2023-007 – Completion and Submission of the Annual Single Audit Federal 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): Various Award Period: 1/1/2023 – 12/31/23 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Condition: The County’s single audit and reporting package was delayed for the year ended December 31, 2023, beyond the due date. Recommendation: The County should evaluate its procedures around timely submission of the single audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned and taken in response to finding: The reason for the recurrence of the finding is in part a result of the timing of when the finding was issued. The 2023 ACFR was issued on February 14, 2025. The Single Audit began after that in late February 2025. At that point the 2023 Single Audit was already past the submission deadline. The County prioritized completion of the 2023 Single Audit and has allocated staff time from the Controller’s department and hired outside temporary professional staffing to complete the audit. Throughout the process, the Grant Accountant and Controller staff have facilitated communication and information between grant-funded departments and CLA resulting in a quick turnaround and completion of the Single Audit. Continued use of Infor’s grant management system and Project codes are increasing efficiency in accurately completing the SEFA and providing documentation as requested for programs being audited. The County began implementing a grant accounting system as part of our implementation of Infor in mid-2021 and are continuing to work with departments to refine their use of the systems. The County is working to compile information required for the 2024 ACFR, and the 2024 SEFA preparation is underway. To expedite this process, the County has engaged additional contract professional staff and is also in the process of hiring an additional full-time employee in the Grant Accounting area. Depending on external auditor availability and other Financial Audits being conducted, the 2024 SEFA will be complete and ready for review by August 2025, with a goal of timely completion of the 2024 Single Audit by the due date of September 30, 2025. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer and Fonta Reilly Planned completion date for corrective action plan: September 2025

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1159479 2023-007
    Material Weakness Repeat
  • 1159480 2023-007
    Material Weakness Repeat
  • 1159481 2023-007
    Material Weakness Repeat
  • 1159482 2023-007
    Material Weakness Repeat
  • 1159483 2023-007
    Material Weakness Repeat
  • 1159484 2023-007
    Material Weakness Repeat
  • 1159485 2023-007
    Material Weakness Repeat
  • 1159486 2023-007
    Material Weakness Repeat
  • 1159487 2023-007
    Material Weakness Repeat
  • 1159488 2023-007
    Material Weakness Repeat
  • 1159489 2023-007
    Material Weakness Repeat
  • 1159490 2023-007
    Material Weakness Repeat
  • 1159491 2023-007
    Material Weakness Repeat
  • 1159492 2023-007
    Material Weakness Repeat
  • 1159493 2023-007
    Material Weakness Repeat
  • 1159494 2023-007
    Material Weakness Repeat
  • 1159495 2023-007
    Material Weakness Repeat
  • 1159496 2023-007
    Material Weakness Repeat
  • 1159497 2023-007
    Material Weakness Repeat
  • 1159498 2023-007
    Material Weakness Repeat
  • 1159499 2023-007
    Material Weakness Repeat
  • 1159500 2023-007
    Material Weakness Repeat
  • 1159501 2023-007
    Material Weakness Repeat
  • 1159502 2023-007
    Material Weakness Repeat
  • 1159503 2023-007
    Material Weakness Repeat
  • 1159504 2023-007
    Material Weakness Repeat
  • 1159505 2023-007
    Material Weakness Repeat
  • 1159506 2023-007
    Material Weakness Repeat
  • 1159507 2023-007
    Material Weakness Repeat
  • 1159508 2023-007
    Material Weakness Repeat
  • 1159509 2023-007
    Material Weakness Repeat
  • 1159510 2023-007
    Material Weakness Repeat
  • 1159511 2023-007
    Material Weakness Repeat
  • 1159512 2023-007
    Material Weakness Repeat
  • 1159513 2023-007
    Material Weakness Repeat
  • 1159514 2023-007
    Material Weakness Repeat
  • 1159515 2023-007
    Material Weakness Repeat
  • 1159516 2023-007
    Material Weakness Repeat
  • 1159517 2023-007
    Material Weakness Repeat
  • 1159518 2023-007
    Material Weakness Repeat
  • 1159519 2023-007
    Material Weakness Repeat
  • 1159520 2023-007
    Material Weakness Repeat
  • 1159521 2023-007
    Material Weakness Repeat
  • 1159522 2023-007
    Material Weakness Repeat
  • 1159523 2023-007
    Material Weakness Repeat
  • 1159524 2023-007
    Material Weakness Repeat
  • 1159525 2023-007
    Material Weakness Repeat
  • 1159526 2023-007
    Material Weakness Repeat
  • 1159527 2023-007
    Material Weakness Repeat
  • 1159528 2023-007
    Material Weakness Repeat
  • 1159529 2023-007
    Material Weakness Repeat
  • 1159530 2023-007
    Material Weakness Repeat
  • 1159531 2023-007
    Material Weakness Repeat
  • 1159532 2023-007
    Material Weakness Repeat
  • 1159533 2023-007
    Material Weakness Repeat
  • 1159534 2023-007
    Material Weakness Repeat
  • 1159535 2023-007
    Material Weakness Repeat
  • 1159536 2023-007
    Material Weakness Repeat
  • 1159537 2023-007
    Material Weakness Repeat
  • 1159538 2023-007
    Material Weakness Repeat
  • 1159539 2023-007
    Material Weakness Repeat
  • 1159540 2023-007
    Material Weakness Repeat
  • 1159541 2023-007
    Material Weakness Repeat
  • 1159542 2023-007
    Material Weakness Repeat
  • 1159543 2023-007
    Material Weakness Repeat
  • 1159544 2023-007
    Material Weakness Repeat
  • 1159545 2023-007
    Material Weakness Repeat
  • 1159546 2023-007
    Material Weakness Repeat
  • 1159547 2023-007
    Material Weakness Repeat
  • 1159548 2023-007
    Material Weakness Repeat
  • 1159549 2023-007
    Material Weakness Repeat
  • 1159550 2023-007
    Material Weakness Repeat
  • 1159551 2023-007
    Material Weakness Repeat
  • 1159552 2023-007
    Material Weakness Repeat
  • 1159553 2023-007
    Material Weakness Repeat
  • 1159554 2023-007
    Material Weakness Repeat
  • 1159555 2023-007
    Material Weakness Repeat
  • 1159556 2023-007
    Material Weakness Repeat
  • 1159557 2023-007
    Material Weakness Repeat
  • 1159558 2023-007
    Material Weakness Repeat
  • 1159559 2023-007
    Material Weakness Repeat
  • 1159560 2023-007
    Material Weakness Repeat
  • 1159561 2023-007
    Material Weakness Repeat
  • 1159563 2023-008
    Material Weakness Repeat
  • 1159564 2023-008
    Material Weakness Repeat
  • 1159565 2023-008
    Material Weakness Repeat
  • 1159566 2023-009
    Material Weakness Repeat
  • 1159567 2023-009
    Material Weakness Repeat
  • 1159568 2023-009
    Material Weakness Repeat
  • 1159569 2023-009
    Material Weakness Repeat
  • 1159570 2023-009
    Material Weakness Repeat
  • 1159571 2023-009
    Material Weakness Repeat

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