FAC Explorer

Finding 1167934 (2023-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-01-06
Audit: 379448
Organization: County of Carbon (PA)
Auditor: 301413443

AI Summary

  • Core Issue: The County's grant tracking system is inadequate, leading to difficulties in accurately matching revenues and expenditures.
  • Impacted Requirements: This affects the County's ability to prepare a complete and timely Schedule of Expenditures of Federal Awards (SEFA), which is essential for financial reporting.
  • Recommended Follow-Up: Develop a formal tracking system for grants and ensure all departments reconcile their reports with the general ledger regularly.

Finding Text

Federal Program: Assistance Listing #’s 93.778, Medical Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 13-1415MATP-4-2; 93.658, Foster Care Title IV-E, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available; 21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury; 93.558, Temporary Assistance for Needy Families, Passed Through Pennsylvania Department of Labor and Industry, Pass-Through Entity Identifying Number: not available. Criteria: The tracking and matching of grant revenues and expenditures and the related grant receivable and unearned revenue amounts is necessary to assist in making management decisions and for the proper reporting and use of those funds in accordance with each of the individual grant requirements. In addition, this information is essential in preparing the County's Schedule of Expenditures of Federal Awards (SEFA). Condition/Context: The County's system of tracking its grants and matching revenues with expenditures lacks the necessary level of sophistication, given the number and complexities of the County's grant activities, which hampers the County's ability to maintain an accurate general ledger and prepare a complete and accurate SEFA. The current year SEFA also required the restatement of beginning accrued revenue balances. Effect: Grants receivable and unearned revenue amounts are not readily ascertainable to assist in making management decisions or for use in the timely preparation of the County's SEFA. The County did not prepare a complete and accurate SEFA in a timely manner to comply with its financial reporting requirements. Cause: The County has not prioritized a formal system for tracking its grant activities. Recommendation: We recommend that the County develop and implement a formal system for tracking its grant related activities and in doing so require that all departments with responsibility for federal award programs provide periodic reconciliations of their grant reports to the general ledger to a responsible management official. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the restatement of the beginning accrued revenue balances on the SEFA and is working to realign staff responsibilities to provide a dedicated business office staff member to oversee, track, report and manage all of the County's grant awards.

Corrective Action Plan

Federal Program: Assistance Listing #'s 93. 778, Medical Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 13-1415MATP-4-2; 93.658, Foster Care Title IV-E, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available; 21.027, COVI D-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury; 93.558, Temporary Assistance for Needy Families, Passed Through Pennsylvania Department of Labor and Industry, Pass-Through Entity Identifying Number: not available. Criteria: The tracking and matching of grant revenues and expenditures and the related grant receivable and unearned revenue amounts is necessary to assist in making management decisions and for the proper reporting and use of those funds in accordance with each of the individual grant requirements. In addition, this information is essential in preparing the County's Schedule of Expenditures of Federal Awards (SEFA}. Condition/Context: The County's system of tracking its grants and matching revenues with expenditures lacks the necessary level of sophistication, given the number and complexities of the County's grant activities, which hampers the County's ability to maintain an accurate general ledger and prepare a complete and accurate SEFA. The current year SEFA also required the restatement of beginning accrued revenue balances. Effect: Grants receivable and unearned revenue amounts are not readily ascertainable to assist in making management decisions or for use in the timely preparation of the County's SEFA. The County did not prepare a complete and accurate SEFA in a timely manner to comply with its financial reporting requirements. Cause: The County has not prioritized a formal system for tracking its grant activities. Recommendation: We recommend that the County develop and implement a formal system for tracking its grant related activities and in doing so require that all departments with responsibility for federal award programs provide periodic reconciliations of their grant reports to the general ledger to a responsible management official. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the restatement of the beginning accrued revenue balances on the SEFA and is working to realign staff responsibilities to provide a dedicated business office staff member to oversee, track, report and manage all of the County's grant awards. Designated Member responsible for Corrective Action Plan: Kayla E. Herman Expected Complete Date: 06/30/2026

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 1167917 2023-005
    Material Weakness Repeat
  • 1167918 2023-005
    Material Weakness Repeat
  • 1167919 2023-005
    Material Weakness Repeat
  • 1167920 2023-005
    Material Weakness Repeat
  • 1167921 2023-005
    Material Weakness Repeat
  • 1167922 2023-005
    Material Weakness Repeat
  • 1167923 2023-005
    Material Weakness Repeat
  • 1167924 2023-005
    Material Weakness Repeat
  • 1167925 2023-005
    Material Weakness Repeat
  • 1167926 2023-006
    Material Weakness Repeat
  • 1167927 2023-006
    Material Weakness Repeat
  • 1167928 2023-006
    Material Weakness Repeat
  • 1167929 2023-006
    Material Weakness Repeat
  • 1167930 2023-006
    Material Weakness Repeat
  • 1167931 2023-006
    Material Weakness Repeat
  • 1167932 2023-006
    Material Weakness Repeat
  • 1167933 2023-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.258 WIOA ADULT PROGRAM $1.16M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $993,386
17.259 WIOA YOUTH ACTIVITIES $973,817
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $844,983
93.563 CHILD SUPPORT SERVICES $600,794
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $571,094
93.659 ADOPTION ASSISTANCE $297,160
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $226,295
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $164,894
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $117,649
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $97,454
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $83,775
93.778 MEDICAL ASSISTANCE PROGRAM $59,464
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $42,433
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $41,989
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $41,951
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $41,180
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $40,397
93.667 SOCIAL SERVICES BLOCK GRANT $39,096
90.404 HAVA ELECTION SECURITY GRANTS $36,065
93.791 MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION $34,931
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $32,965
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $23,713
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $23,666
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $17,661
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $17,166
93.788 OPIOID STR $12,885
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $11,194
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $10,000
93.472 TITLE IV-E PREVENTION PROGRAM $9,306
97.067 HOMELAND SECURITY GRANT PROGRAM $9,097
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $8,923
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $8,000
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $7,569
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $6,960
93.090 GUARDIANSHIP ASSISTANCE $6,552
12.112 PAYMENTS TO STATES IN LIEU OF REAL ESTATE TAXES $5,760
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $5,760
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $5,748
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $2,693
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $1,281
93.658 FOSTER CARE TITLE IV-E $779
15.252 ABANDONED MINE LAND RECLAMATION (AMLR) $550
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $16