FAC Explorer

Finding 1162521 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-17
Audit: 372243
Organization: County of Northampton, Pennsylvania (PA)
Auditor: MAHER DUESSEL CPAS

AI Summary

  • Core Issue: The County's ARPA reports do not match the trial balance expenditures.
  • Impacted Requirements: Compliance with federal reporting criteria for ARPA is not being met.
  • Recommended Follow-Up: The County should enhance its review and reconciliation processes for accurate report submissions.

Finding Text

Finding 2024-003 – Reporting Repeat Finding – See Finding 2023-002 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Repeat Finding: Yes Questioned Costs: Unknown Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Management Response: See corrective action plan.

Corrective Action Plan

Finding 2024-003 – Reporting (Material Weakness) US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Corrective Action: External auditors and management discussed ongoing issues with the policies written about reporting and the limits of the reporting system provided by the federal government. To further complicate matters as the federal COVID money is spent and reporting is now coming to an end the federal government is providing less support for the existing reporting system. However, we will continue to work assure timely and accurate reporting of all ARPA funds as required. Estimated completion date for this corrective action is January 31, 2026. Mary Alice Einfalt, Accounting Manager, will be the person responsible for this corrective action.

Categories

Reporting

Other Findings in this Audit

  • 1162520 2024-003
    Material Weakness Repeat
  • 1162522 2024-002
    Material Weakness Repeat
  • 1162523 2024-002
    Material Weakness Repeat
  • 1162524 2024-002
    Material Weakness Repeat
  • 1162525 2024-002
    Material Weakness Repeat
  • 1162526 2024-002
    Material Weakness Repeat
  • 1162527 2024-002
    Material Weakness Repeat
  • 1162528 2024-002
    Material Weakness Repeat
  • 1162529 2024-002
    Material Weakness Repeat
  • 1162530 2024-002
    Material Weakness Repeat
  • 1162531 2024-002
    Material Weakness Repeat
  • 1162532 2024-002
    Material Weakness Repeat
  • 1162533 2024-002
    Material Weakness Repeat
  • 1162534 2024-002
    Material Weakness Repeat
  • 1162535 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.563 CHILD SUPPORT SERVICES $2.96M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.32M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $873,818
21.027 COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $545,202
93.045 COVID-19, SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $361,658
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $280,505
93.044 COVID-19, SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $280,384
14.218 COVID-19, COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $180,000
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $152,935
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $134,488
93.658 FOSTER CARE TITLE IV-E $118,060
93.667 SOCIAL SERVICES BLOCK GRANT $114,964
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $109,126
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $108,659
93.788 OPIOID STR $105,883
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $84,790
97.039 HAZARD MITIGATION GRANT $80,498
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $73,753
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $72,779
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $71,716
93.791 MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION $65,551
20.706 PIPELINE EMERGENCY RESPONSE GRANT (PERG) $54,857
10.555 NATIONAL SCHOOL LUNCH PROGRAM $36,541
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $35,715
93.659 COVID-19, ADOPTION ASSISTANCE $34,760
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $32,895
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $31,870
93.472 TITLE IV-E PREVENTION PROGRAM $31,711
90.404 HAVA ELECTION SECURITY GRANTS $27,673
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $26,427
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $25,467
10.553 SCHOOL BREAKFAST PROGRAM $22,997
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $22,045
20.710 TECHNICAL ASSISTANCE GRANTS $17,825
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $17,292
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $17,013
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $16,928
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $15,125
93.778 MEDICAL ASSISTANCE PROGRAM $14,292
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $14,243
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $12,644
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $11,816
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $11,124
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $10,000
15.226 PAYMENTS IN LIEU OF TAXES $6,214
93.090 COVID-19, GUARDIANSHIP ASSISTANCE $5,560
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $5,310
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $4,188
93.659 ADOPTION ASSISTANCE $3,455
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $3,000
93.658 COVID-19, FOSTER CARE TITLE IV-E $1,868
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $1,000
97.067 HOMELAND SECURITY GRANT PROGRAM $900
96.001 SOCIAL SECURITY DISABILITY INSURANCE $531
93.090 GUARDIANSHIP ASSISTANCE $99