FAC Explorer

Finding 485089 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-08-26
Audit: 317871
Organization: Town of Union (NY)
Auditor: Efpr Group Cpa's PLLC

AI Summary

  • Core Issue: Quarterly reports for ARPA funds were submitted without a complete list of expenditures.
  • Impacted Requirements: Management must ensure accurate reporting to the Treasury, which was not met due to lack of reconciliation with accounting records.
  • Recommended Follow-Up: Revise the submitted reports and implement a review process for future submissions to ensure all expenditures are included.

Finding Text

Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - Management is responsible for submitting accurate quarterly reports to the United States Department of the Treasury (the Treasury) for the Coronavirus State and Local Fiscal Recovery Funds (ARPA). Condition - The ARPA quarterly reports submitted to the Treasury did not contain a full population of expenditures. Cause - The quarterly reports were not reconciled back to the accounting software for accuracy. Effect of Condition - The quarterly reports are incomplete and are missing material expenditures. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should revise the quarterly reports and review future reports to ensure all ARPA related expenditures reported to the Treasury. Views of Responsible Officials and Planned Corrective Actions - Management will review the quarterly reports for accuracy.

Corrective Action Plan

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (2) Audit Finding 2022-002 - The Town had significant variances between its quarterly Coronavirus State and Local Fiscal Recovery Funds (ARPA) reports submitted to the United States Department of the Treasury (the Treasury), and its expenditures in its accounting software. (a) Implementation Plan of Actions - The Town will reconcile its ARPA reports submitted to the Treasury to its accounting software to ensure that the ARPA reports are accurate. (b) Implementation Date - This will be implemented for the year ended December 31, 2024. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

Categories

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Other Findings in this Audit

  • 1061531 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.91M
14.218 Community Development Block Grants/entitlement Grants $2.30M
14.871 Section 8 Housing Choice Vouchers $1.53M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $120,415