FAC Explorer

Finding 1238107 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-29
Audit: 412968
Organization: County of Orleans, State of New York (NY)
Auditor: EFPR GROUP CPAS PLLC

AI Summary

  • Issue: The County inaccurately reported federal expenditures for the Coronavirus Capital Projects Fund in two quarterly reports.
  • Requirements Impacted: Quarterly reporting obligations to Empire State Development were not met due to lack of proper controls.
  • Follow-up: The County should implement procedures to ensure accurate reporting of expenditures in future quarterly submissions.

Finding Text

2025-002 - Coronavirus Capital Projects Fund - Assistance Listing No. 21.029; Grant Period - For the year ended December 31, 2025 Condition: The County did not report an accurate total of federal expenditures on the second and fourth quarter report which covered the periods April 1, 2025 through June 30, 2025 and October 1, 2025 through December 31, 2025, respectively. Criteria: The County is required to submit quarterly reporting on the Coronavirus Capital Project Fund grant to Empire State Development. Cause: The County did not have the necessary controls in place to provide an accurate total of second and fourth quarter project expenditures in the quarterly reporting request. Effect of Condition: The County did not provide an accurate total of second and fourth quarter project expenditures. Questioned Cost: None. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: The County's should adopt procedures to provide an accurate total of expenditures on all quarterly reporting requests.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Actions: Both revised quarterly reports have been updated for the County records and submitted to the auditor and the ESD team. To ensure full compliance and eliminate ambiguity in future submissions, the County is implementing the following protocols: Moving forward, the response to the "total funds spent" prompt on ESD templates will strictly reflect total County funds actually disbursed during the reporting period, rather than vendor invoices received or contractor-incurred costs. To satisfy federal internal control requirements for multi-person involvement, the Chief Administrative Office and the Director of Planning will both be copied on all external grant submittals including Weekly Progress Spreadsheets, Quarterly Reports, and Marketing Reports.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $3.40M
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $3.30M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $1.75M
93.667 SOCIAL SERVICES BLOCK GRANT $1.59M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $1.50M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.31M
10.730 COMMUNITY PROJECT FUNDS - CONGRESSIONALLY DIRECTED SPENDING $1.12M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $841,668
93.778 MEDICAL ASSISTANCE PROGRAM $715,967
93.658 FOSTER CARE TITLE IV-E $523,987
93.659 ADOPTION ASSISTANCE $508,943
93.563 CHILD SUPPORT SERVICES $501,318
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $108,035
17.259 WIOA YOUTH ACTIVITIES $92,227
17.258 WIOA ADULT PROGRAM $86,521
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $85,118
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $79,068
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $70,795
97.052 EMERGENCY OPERATIONS CENTER $55,683
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $54,066
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $48,566
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $48,423
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $40,071
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $38,056
97.067 HOMELAND SECURITY GRANT PROGRAM $35,654
16.922 EQUITABLE SHARING PROGRAM $33,797
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $32,889
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $30,016
93.779 CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS $29,089
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $25,000
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $25,000
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $23,742
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $22,454
93.090 GUARDIANSHIP ASSISTANCE $17,358
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $16,000
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $14,246
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $13,312
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $7,526
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $4,017
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $4,000
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $3,291
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $3,170
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $2,989
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $2,024