FAC Explorer

Finding 1236083 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-23
Audit: 411704
Organization: County of Middlesex (NJ)
Auditor: PKF O'CONNOR DAVIES LLP

AI Summary

  • Core Issue: Monthly financial reports for WIOA and TANF did not match the County's accounting records.
  • Impacted Requirements: Reports must be accurate, current, and complete as per 2 CFR 200.327 and 200.328.
  • Recommended Follow-Up: Ensure all eligible expenses and revisions are identified before submitting reports.

Finding Text

Finding 2025-001 – Reporting FEDERAL PROGRAM INFORMATION: - Workforce Innovation and Opportunity Act (WIOA) – A.L.N.# 17.258/259/278 - Temporary Assistance for Needy Families (TANF) – A.L.N.# 93.558 CRITERIA: 2 CFR 200.327 and 200.328 require that performance and financial reports be accurate, current, and complete. Reports must be supported by the accounting records from which they are prepared. CONDITION: We noted that the monthly financial reports for WIOA and TANF submitted during FY 2025 did not reconcile to the County’s underlying accounting records. CONTEXT: We selected twelve monthly reports for the WIOA program, and twelve monthly reports for the TANF program, and we noted for the reports selected, amounts reported did not agree to the supporting documentation. CAUSE: The County identified additional grant expenses or disqualified certain grant expenses and revised existing expenses charged to the grants after the reports were submitted, but the reports had already been filed and could not be amended. EFFECT: Submitting reports that do not agree to the accounting records may result in inaccurate reporting to the federal awarding agency. This increases the risk of misstating program expenditures, potential questioned costs, and reduced confidence in the accuracy of reported data used for program oversight. QUESTIONED COSTS: None RECOMMENDATION: We recommend the County identify all eligible expenses and revisions prior to reporting submissions.

Corrective Action Plan

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.

Categories

Reporting

Other Findings in this Audit

  • 1236071 2025-001
    Material Weakness Repeat
  • 1236072 2025-001
    Material Weakness Repeat
  • 1236073 2025-001
    Material Weakness Repeat
  • 1236074 2025-001
    Material Weakness Repeat
  • 1236075 2025-001
    Material Weakness Repeat
  • 1236076 2025-001
    Material Weakness Repeat
  • 1236077 2025-001
    Material Weakness Repeat
  • 1236078 2025-001
    Material Weakness Repeat
  • 1236079 2025-001
    Material Weakness Repeat
  • 1236080 2025-001
    Material Weakness Repeat
  • 1236081 2025-001
    Material Weakness Repeat
  • 1236082 2025-001
    Material Weakness Repeat
  • 1236084 2025-002
    Material Weakness Repeat
  • 1236085 2025-002
    Material Weakness Repeat
  • 1236086 2025-002
    Material Weakness Repeat
  • 1236087 2025-002
    Material Weakness Repeat
  • 1236088 2025-002
    Material Weakness Repeat
  • 1236089 2025-002
    Material Weakness Repeat
  • 1236090 2025-002
    Material Weakness Repeat
  • 1236091 2025-002
    Material Weakness Repeat
  • 1236092 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $6.74M
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $2.46M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $2.24M
16.575 CRIME VICTIM ASSISTANCE $1.30M
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $1.05M
97.067 HOMELAND SECURITY GRANT PROGRAM $652,929
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $643,608
16.835 BODY WORN CAMERA POLICY AND IMPLEMENTATION $569,046
20.205 HIGHWAY PLANNING AND CONSTRUCTION $405,609
21.016 EQUITABLE SHARING $369,714
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $354,006
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $325,469
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $316,185
20.516 JOB ACCESS AND REVERSE COMMUTE PROGRAM $300,000
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $226,458
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $225,217
17.259 WIOA YOUTH ACTIVITIES $218,666
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $201,520
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $186,919
14.267 CONTINUUM OF CARE PROGRAM $180,872
93.917 HIV CARE FORMULA GRANTS $123,233
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $111,960
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $96,553
10.555 NATIONAL SCHOOL LUNCH PROGRAM $86,078
17.258 WIOA ADULT PROGRAM $73,654
93.761 EVIDENCE-BASED FALLS PREVENTION PROGRAMS FINANCED SOLELY BY PREVENTION AND PUBLIC HEALTH FUNDS (PPHF) $70,460
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $69,860
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $64,812
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $55,000
10.553 SCHOOL BREAKFAST PROGRAM $54,432
93.563 CHILD SUPPORT SERVICES $51,464
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $22,980
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $21,676
16.922 EQUITABLE SHARING PROGRAM $15,753
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $15,099
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $8,850
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $7,000
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $2,250
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $2,100
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1,953
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $135