FAC Explorer

Finding 395449 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-04-30
Audit: 305165
Organization: Mercer County (NJ)
Auditor: Pkf O'Connor Davies LLP

AI Summary

  • Core Issue: The County failed to complete grant expenditure schedules on time, impacting audit submission.
  • Impacted Requirements: Timely filing of schedules for federal and state programs is mandatory for compliance.
  • Recommended Follow-Up: Implement procedures to ensure timely completion and filing of schedules; management will create a corrective action plan within 45 days.

Finding Text

All Federal and State Programs Finding 2022-001 – Significant Deficiency, Compliance Matter Criteria-The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Data Clearinghouse and other applicable parties in a timely manner. Condition-The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner. Cause-The County did not have adequate staffing in place to ensure the timely reporting of the schedules. Effect-The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit. Recommendation-We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Data Clearinghouse and any other applicable parties. Management's Response-Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 395438 2022-001
    Significant Deficiency Repeat
  • 395439 2022-001
    Significant Deficiency Repeat
  • 395440 2022-001
    Significant Deficiency Repeat
  • 395441 2022-004
    -
  • 395442 2022-004
    -
  • 395443 2022-004
    -
  • 395444 2022-001
    Significant Deficiency Repeat
  • 395445 2022-001
    Significant Deficiency Repeat
  • 395446 2022-001
    Significant Deficiency Repeat
  • 395447 2022-001
    Significant Deficiency Repeat
  • 395448 2022-001
    Significant Deficiency Repeat
  • 395450 2022-001
    Significant Deficiency Repeat
  • 395451 2022-001
    Significant Deficiency Repeat
  • 395452 2022-001
    Significant Deficiency Repeat
  • 395453 2022-001
    Significant Deficiency Repeat
  • 395454 2022-001
    Significant Deficiency Repeat
  • 395455 2022-001
    Significant Deficiency Repeat
  • 395456 2022-001
    Significant Deficiency Repeat
  • 395457 2022-001
    Significant Deficiency Repeat
  • 395458 2022-001
    Significant Deficiency Repeat
  • 395459 2022-001
    Significant Deficiency Repeat
  • 395460 2022-003
    Material Weakness
  • 395461 2022-003
    Material Weakness
  • 395462 2022-003
    Material Weakness
  • 395463 2022-003
    Material Weakness
  • 395464 2022-003
    Material Weakness
  • 395465 2022-003
    Material Weakness
  • 395466 2022-003
    Material Weakness
  • 395467 2022-003
    Material Weakness
  • 395468 2022-003
    Material Weakness
  • 395469 2022-003
    Material Weakness
  • 395470 2022-003
    Material Weakness
  • 395471 2022-003
    Material Weakness
  • 395472 2022-003
    Material Weakness
  • 395473 2022-003
    Material Weakness
  • 395474 2022-003
    Material Weakness
  • 395475 2022-003
    Material Weakness
  • 395476 2022-004
    -
  • 395477 2022-004
    -
  • 395478 2022-004
    -
  • 395479 2022-004
    -
  • 395480 2022-004
    -
  • 395481 2022-004
    -
  • 395482 2022-004
    -
  • 395483 2022-004
    -
  • 395484 2022-004
    -
  • 395485 2022-004
    -
  • 395486 2022-004
    -
  • 395487 2022-004
    -
  • 395488 2022-004
    -
  • 395489 2022-004
    -
  • 395490 2022-004
    -
  • 395491 2022-004
    -
  • 395492 2022-001
    Significant Deficiency Repeat
  • 395493 2022-003
    Material Weakness
  • 395494 2022-004
    -
  • 395495 2022-001
    Significant Deficiency Repeat
  • 395496 2022-003
    Material Weakness
  • 395497 2022-004
    -
  • 395498 2022-001
    Significant Deficiency Repeat
  • 395499 2022-003
    Material Weakness
  • 395500 2022-004
    -
  • 971880 2022-001
    Significant Deficiency Repeat
  • 971881 2022-001
    Significant Deficiency Repeat
  • 971882 2022-001
    Significant Deficiency Repeat
  • 971883 2022-004
    -
  • 971884 2022-004
    -
  • 971885 2022-004
    -
  • 971886 2022-001
    Significant Deficiency Repeat
  • 971887 2022-001
    Significant Deficiency Repeat
  • 971888 2022-001
    Significant Deficiency Repeat
  • 971889 2022-001
    Significant Deficiency Repeat
  • 971890 2022-001
    Significant Deficiency Repeat
  • 971891 2022-001
    Significant Deficiency Repeat
  • 971892 2022-001
    Significant Deficiency Repeat
  • 971893 2022-001
    Significant Deficiency Repeat
  • 971894 2022-001
    Significant Deficiency Repeat
  • 971895 2022-001
    Significant Deficiency Repeat
  • 971896 2022-001
    Significant Deficiency Repeat
  • 971897 2022-001
    Significant Deficiency Repeat
  • 971898 2022-001
    Significant Deficiency Repeat
  • 971899 2022-001
    Significant Deficiency Repeat
  • 971900 2022-001
    Significant Deficiency Repeat
  • 971901 2022-001
    Significant Deficiency Repeat
  • 971902 2022-003
    Material Weakness
  • 971903 2022-003
    Material Weakness
  • 971904 2022-003
    Material Weakness
  • 971905 2022-003
    Material Weakness
  • 971906 2022-003
    Material Weakness
  • 971907 2022-003
    Material Weakness
  • 971908 2022-003
    Material Weakness
  • 971909 2022-003
    Material Weakness
  • 971910 2022-003
    Material Weakness
  • 971911 2022-003
    Material Weakness
  • 971912 2022-003
    Material Weakness
  • 971913 2022-003
    Material Weakness
  • 971914 2022-003
    Material Weakness
  • 971915 2022-003
    Material Weakness
  • 971916 2022-003
    Material Weakness
  • 971917 2022-003
    Material Weakness
  • 971918 2022-004
    -
  • 971919 2022-004
    -
  • 971920 2022-004
    -
  • 971921 2022-004
    -
  • 971922 2022-004
    -
  • 971923 2022-004
    -
  • 971924 2022-004
    -
  • 971925 2022-004
    -
  • 971926 2022-004
    -
  • 971927 2022-004
    -
  • 971928 2022-004
    -
  • 971929 2022-004
    -
  • 971930 2022-004
    -
  • 971931 2022-004
    -
  • 971932 2022-004
    -
  • 971933 2022-004
    -
  • 971934 2022-001
    Significant Deficiency Repeat
  • 971935 2022-003
    Material Weakness
  • 971936 2022-004
    -
  • 971937 2022-001
    Significant Deficiency Repeat
  • 971938 2022-003
    Material Weakness
  • 971939 2022-004
    -
  • 971940 2022-001
    Significant Deficiency Repeat
  • 971941 2022-003
    Material Weakness
  • 971942 2022-004
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $23.92M
21.023 Emergency Rental Assistance Program $8.31M
20.106 Airport Improvement Program $1.28M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.19M
93.268 Immunization Cooperative Agreements $334,969
93.667 Social Services Block Grant $309,901
20.516 Job Access and Reverse Commute Program $209,000
93.569 Community Services Block Grant $187,601
97.067 Homeland Security Grant Program $183,518
93.069 Public Health Emergency Preparedness $165,924
93.558 Temporary Assistance for Needy Families $145,539
17.278 Wia Dislocated Worker Formula Grants $136,674
93.136 Injury Prevention and Control Research and State and Community Based Programs $100,000
17.258 Wia Adult Program $93,668
66.509 Science to Achieve Results (star) Research Program $78,778
93.053 Nutrition Services Incentive Program $78,576
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $71,862
17.259 Wia Youth Activities $69,593
10.683 National Fish and Wildlife Foundation $63,214
16.575 Crime Victim Assistance $61,627
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $55,330
16.588 Violence Against Women Formula Grants $55,000
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $37,232
20.205 Highway Planning and Construction $33,947
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $33,284
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $27,910
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $19,337
97.039 Hazard Mitigation Grant $11,688
93.778 Medical Assistance Program $9,700
93.052 National Family Caregiver Support, Title Iii, Part E $6,802
20.616 National Priority Safety Programs $3,520
93.008 Medical Reserve Corps Small Grant Program $3,236
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $2,683
93.568 Low-Income Home Energy Assistance $1,799
66.605 Performance Partnership Grants $935
16.738 Edward Byrne Memorial Justice Assistance Grant Program $180