FAC Explorer

Finding 1229263 (2025-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-10
Audit: 410743
Organization: Mercer County (NJ)
Auditor: PKF O'CONNOR DAVIES LLP

AI Summary

  • Core Issue: The County's reported grant expenditures showed discrepancies when compared to internal financial records.
  • Impacted Requirements: This noncompliance with reporting standards could lead to issues with grant management, though it does not indicate misuse of funds.
  • Recommended Follow-Up: The County should establish procedures to ensure that all reports align with financial records and are free of clerical errors.

Finding Text

Criteria In accordance with the Federal Uniform Guidance and New Jersey Circular OMB Letter 25-12, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records. Condition The County's reported grant expenditures contained variances when compared to the system-generated reports. These variances could not be reconciled or fully substantiated. However, the differences may have been attributable to timing of expenditures and the treatment of encumbrances. Accordingly, while the inconsistencies warrant attention and correction, they do not indicate material misstatements, misuse of grant funds, or rise to the level of questioned costs. Cause The County did not reconcile the quarterly and annual expenditures reported to the accounting records. Effect Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements. Recommendation We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate. Management’s Response Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.

Corrective Action Plan

Implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.

Categories

Reporting

Other Findings in this Audit

  • 1229256 2025-007
    Material Weakness Repeat
  • 1229257 2025-007
    Material Weakness Repeat
  • 1229258 2025-007
    Material Weakness Repeat
  • 1229259 2025-007
    Material Weakness Repeat
  • 1229260 2025-007
    Material Weakness Repeat
  • 1229261 2025-007
    Material Weakness Repeat
  • 1229262 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $11.60M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $4.84M
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $1.16M
17.258 WIOA ADULT PROGRAM $1.12M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $997,193
17.259 WIOA YOUTH ACTIVITIES $671,322
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $547,230
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $476,663
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $404,027
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $394,130
93.569 COMMUNITY SERVICES BLOCK GRANT $355,766
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $328,547
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $319,845
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $216,321
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $200,171
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $189,903
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $186,048
93.667 SOCIAL SERVICES BLOCK GRANT $114,397
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $110,000
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $96,911
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $70,615
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $62,729
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $33,787
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $29,023
10.683 NATIONAL FISH AND WILDLIFE FOUNDATION $26,600
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $24,771
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $18,339
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $6,870