Finding 1161444 (2023-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-10-27
Audit: 371314
Organization: Collegeville Borough (PA)

AI Summary

  • Issue: Timely financial reporting was not adhered to, leading to potential funding loss.
  • Requirements Impacted: Single Audit and Data Collection Form filing deadlines were missed due to inadequate controls.
  • Follow-Up: Ensure compliance with grant reporting timelines and implement necessary controls to prevent future delays.

Finding Text

Material Weakness Reporting Criteria and Condition: Timely financial reporting was not followed. Context: The Single Audit and Data Collection Form was not timely filed Cause: The Borough did not implement adequate controls to ensure compliance with this reporting requirement. Potential Effect: The Borough could lose funding sources due to lack of timely filing. Recommendation: Timely financial reporting for grant requirements should be followed. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of complying with grant reporting requirements.

Corrective Action Plan

Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 1161441 2023-001
    Material Weakness Repeat
  • 1161442 2023-001
    Material Weakness Repeat
  • 1161443 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $4.77M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $543,271