FAC Explorer

Finding 485426 (2023-001)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
$1
Year
2023
Accepted
2024-08-29
Audit: 318160
Organization: County of Butler (PA)
Auditor: Maher Duessel CPAS

AI Summary

  • Core Issue: The County lacks a documented risk assessment process for evaluating subrecipient compliance risks and does not review their annual audit reports.
  • Impacted Requirements: This finding violates 2 CFR sections 200.332(b) and 200.332(d), which mandate risk evaluations and follow-up on audit deficiencies.
  • Recommended Follow-Up: Implement procedures to document risk assessments and develop monitoring processes that include reviewing subrecipient audits and addressing any identified deficiencies.

Finding Text

Finding 2023-001 – Subrecipient Monitoring Federal Agency: Department of Treasury Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – ALN #21.027 Condition: The County did not have a documented risk assessment process for evaluating the subrecipient’s risk of non-compliance. As part of the monitoring process, the County also did not have controls in place to obtain and review the annual audit reports of all subrecipients. Criteria: 2 CFR section 200.332(b) requires pass-through entities to evaluate subrecipient risks of noncompliance as part of their subrecipient monitoring procedures. In addition, 2 CFR section 200.332(d) indicates as part of the monitoring process, the pass-through entity should ensure subrecipients take follow-up action on audit deficiencies, which would be identified as part of the review of the annual audit reports of subrecipients. Cause: There were no procedures in place to document the County’s assessment of risk for subrecipients and the County does not have procedures in place to adequately review the subrecipient audits received. Effect: The deficiencies in subrecipient monitoring could result in the County not identifying unallowable expenditures being incurred by County subrecipients. Repeat Finding: This is a repeat finding of 2022-001. Recommendation: We recommend implementation of procedures to formally document and complete a risk assessment of subrecipients. Based on the risk assessment performed, the County should develop monitoring procedures to address the risks noted, which should include a documented review of subrecipient audits and deficiencies be followed up on, if applicable. Questioned Costs: Unknown Views of Responsible Official and Planned Corrective Action: Management agrees with the finding. See separate correction action plan.

Categories

Questioned Costs Subrecipient Monitoring

Other Findings in this Audit

  • 485421 2023-002
    Significant Deficiency
  • 485422 2023-002
    Significant Deficiency
  • 485423 2023-002
    Significant Deficiency
  • 485424 2023-002
    Significant Deficiency
  • 485425 2023-001
    Material Weakness Repeat
  • 1061863 2023-002
    Significant Deficiency
  • 1061864 2023-002
    Significant Deficiency
  • 1061865 2023-002
    Significant Deficiency
  • 1061866 2023-002
    Significant Deficiency
  • 1061867 2023-001
    Material Weakness Repeat
  • 1061868 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 Covid-19 Emergency Rental Assistance Program $6.87M
93.659 Adoption Assistance $1.49M
93.658 Foster Care_title IV-E $1.26M
14.228 Covid-19 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.18M
93.788 Opioid Str $773,626
20.205 Highway Planning and Construction $553,522
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $451,287
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $322,935
14.239 Home Investment Partnerships Program $317,737
93.558 Temporary Assistance for Needy Families $309,260
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $293,298
14.231 Covid-19 Emergency Solutions Grants Program $283,984
93.959 Block Grants for Prevention and Treatment of Substance Abuse $280,538
93.958 Block Grants for Community Mental Health Services $271,203
93.563 Child Support Enforcement $262,396
10.569 Emergency Food Assistance Program (food Commodities) $217,998
97.042 Emergency Management Performance Grants $201,502
14.267 Continuum of Care Program $185,741
93.659 Covid-19 Adoption Assistance $163,331
84.181 Special Education-Grants for Infants and Families $162,717
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $122,144
93.090 Guardianship Assistance $106,263
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $106,146
93.667 Social Services Block Grant $94,092
93.150 Projects for Assistance in Transition From Homelessness (path) $81,903
16.588 Violence Against Women Formula Grants $78,125
93.052 National Family Caregiver Support, Title Iii, Part E $76,590
93.053 Nutrition Services Incentive Program $68,468
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $57,688
93.959 Covid-19 Block Grants for Prevention and Treatment of Substance Abuse $51,723
93.778 Covid-19 Medical Assistance Program $50,481
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $50,043
20.600 State and Community Highway Safety $48,536
93.778 Medical Assistance Program $46,163
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $31,316
93.645 Stephanie Tubbs Jones Child Welfare Services Program $31,194
20.616 National Priority Safety Programs $25,914
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $16,126
93.556 Marylee Allen Promoting Safe and Stable Families Programs $13,504
93.071 Medicare Enrollment Assistance Program $13,380
93.090 Covid-19 Guardianship Assistance $11,487
93.658 Covid-19 Foster Care_title IV-E $7,706
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $7,487
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $6,874
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $5,825
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $4,595
93.324 State Health Insurance Assistance Program $4,186
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3,421
97.067 Homeland Security Grant Program $2,978
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,765
10.568 Emergency Food Assistance Program (administrative Costs) $96