FAC Explorer

Finding 395499 (2022-003)

Material Weakness
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 submit accurate and timely financial reports for the COVID-19 Emergency Rental Assistance Program.
  • Impacted Requirements: Reports did not match internal financial records, violating federal and state reporting guidelines.
  • Recommended Follow-Up: Implement procedures to ensure reports align with financial records and are submitted on time; management will create a corrective action plan within 45 days.

Finding Text

Aging Cluster Social Services for the Homeless COVID-19 Emergency Rental Assistance Program COVID-19 American Rescue Plan Finding 2022-003 -Material Weakness Criteria-In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, 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-Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or were not filed timely. 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 filed timely 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 filed in a timely manner. Management's Response-Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.

Categories

Material Weakness Reporting

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
  • 395449 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
  • 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