Finding 1162300 (2024-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-13

AI Summary

  • Issue: The County failed to submit quarterly reports on time as required by OMB and U.S. Treasury guidelines.
  • Impact: This non-compliance affects the County's standing with the State and Local Fiscal Recovery Funds.
  • Follow-up: Ensure all future quarterly reports are filed by the due date to maintain compliance.

Finding Text

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Grant Period - Year Ended December 31, 2024. Criteria: OMB and the U.S. Department of Treasury, State and Local Fiscal Recovery Funds Compliance and Reporting Guidance require quarterly reports to be submitted to the Treasury by the last day of the month following the end of the period covered. Condition: The County did not follow OMB and U.S. Department of Treasury guidance for filing of quarterly reports. Cause: The County did not file quarterly reports by the applicable due date. Effect: The County is not in compliance with the OMB and U.S. Department of Treasury, State and Local Fiscal Recovery Funds Compliance and Reporting Guidance. Questioned Costs: None. Perspective Information: 2 of 4 quarterly reports. Identification of Repeat Findings: Not applicable. Recommendation: Quarterly reports should be filed by the due date. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.

Corrective Action Plan

U.S DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Grant Period - Year Ended December 31, 2024. Planned corrective Action: Bradford County will file reports on or before required due dates. Person Responsible: Michelle Shedden, chief Clerk Anticipated Completion Date: 11/12/2025

Categories

Reporting

Other Findings in this Audit

  • 1162294 2024-006
    Material Weakness Repeat
  • 1162295 2024-007
    Material Weakness Repeat
  • 1162296 2024-008
    Material Weakness Repeat
  • 1162297 2024-006
    Material Weakness Repeat
  • 1162298 2024-007
    Material Weakness Repeat
  • 1162299 2024-008
    Material Weakness Repeat
  • 1162301 2024-007
    Material Weakness Repeat
  • 1162302 2024-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.12M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $367,867
93.659 ADOPTION ASSISTANCE $307,223
66.466 GEOGRAPHIC PROGRAMS - CHESAPEAKE BAY PROGRAM $84,015
97.039 HAZARD MITIGATION GRANT $55,200
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $50,186
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $49,312
93.788 OPIOID STR $47,205
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $44,725
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $30,157
93.090 GUARDIANSHIP ASSISTANCE $29,159
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $24,463
93.563 CHILD SUPPORT SERVICES $23,766
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $21,558
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $19,057
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $17,208
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $8,176
93.658 FOSTER CARE TITLE IV-E $7,746
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $5,000
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $5,000
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $4,632
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $4,242
93.778 MEDICAL ASSISTANCE PROGRAM $4,009
90.404 HAVA ELECTION SECURITY GRANTS $3,000
93.667 SOCIAL SERVICES BLOCK GRANT $1,500
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $859
93.472 TITLE IV-E PREVENTION PROGRAM $46