FAC Explorer

Finding 208 (2022-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-10-10
Audit: 384
Organization: County of Mifflin (PA)
Auditor: Zelenkofske Axelrod LLC

AI Summary

  • Core Issue: Reports for the Emergency Rental Assistance Program lacked documented approval before submission.
  • Impacted Requirements: Internal controls over Federal award reporting were ineffective, repeating a previous finding.
  • Recommended Follow-Up: Implement procedures for multiple approvals and signatures on reports, including the County Director's initials.

Finding Text

Reporting Emergency Rental Assistance Program (ERAP)– ALN 21.023 Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: All of the seven reports selected for testing ERAP did not have sufficient audit evidence to demonstrate they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected. Cause: The department prepared the reports collaboratively, and review steps were not documented. Effect: The County’s internal controls over this requirement were not operating effectively. The finding was a repeat of Finding 2021-003. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management’s Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.

Corrective Action Plan

Finding 2022-003: Emergency Rental Assistance Program (ERAP) Contact Person: Michael R. Baker, Director of Fiscal Affairs Recommendation: The County should establish internal controls procedures over reporting requirements. Response: The County agrees with the finding and will work with the Human Services Director and Human Services Financial Manager to revise and, where necessary, establish procedures to insure proper approval by all required parties prior to submission of said reports. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will meet and discuss with the Human Services Director and Human Services Financial Manager all upcoming reporting requirement, and implement reporting procedures that require multiple signatures and approvals, including those required under the reporting guidelines and requirements, and the initials of the County Director of Fiscal Affairs, prior to submission of the subject reports. Date for Completion: December 31, 2023

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 204 2022-002
    Material Weakness Repeat
  • 205 2022-002
    Material Weakness Repeat
  • 206 2022-002
    Material Weakness Repeat
  • 207 2022-002
    Material Weakness Repeat
  • 576646 2022-002
    Material Weakness Repeat
  • 576647 2022-002
    Material Weakness Repeat
  • 576648 2022-002
    Material Weakness Repeat
  • 576649 2022-002
    Material Weakness Repeat
  • 576650 2022-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.48M
21.023 Emergency Rental Assistance Program $1.94M
93.658 Foster Care_title IV-E $786,401
93.659 Adoption Assistance $667,050
20.205 Highway Planning and Construction $399,709
93.563 Child Support Enforcement $378,439
93.778 Medical Assistance Program $334,000
93.667 Social Services Block Grant $84,442
97.042 Emergency Management Performance Grants $79,070
93.788 Opioid Str $73,260
93.558 Temporary Assistance for Needy Families $59,074
93.958 Block Grants for Community Mental Health Services $58,338
16.575 Crime Victim Assistance $39,173
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $26,764
10.569 Emergency Food Assistance Program (food Commodities) $24,723
93.645 Stephanie Tubbs Jones Child Welfare Services Program $24,215
97.024 Emergency Food and Shelter National Board Program $22,686
16.034 Coronavirus Emergency Supplemental Funding Program $19,949
20.600 State and Community Highway Safety $18,027
93.136 Injury Prevention and Control Research and State and Community Based Programs $10,000
93.991 Preventive Health and Health Services Block Grant $10,000
20.616 National Priority Safety Programs $8,436
93.090 Guardianship Assistance $8,283
10.568 Emergency Food Assistance Program (administrative Costs) $5,589
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4,523
93.556 Promoting Safe and Stable Families $2,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $325