Finding 499807 (2023-006)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322671
Organization: County of Luzerne, Pennsylvania (PA)
Auditor: 301413443

AI Summary

  • Core Issue: The County failed to submit its Single Audit on time due to staff turnover.
  • Impacted Requirements: This delay violates the Uniform Guidance's 9-month submission deadline.
  • Recommended Follow-Up: County management should assess staffing to ensure timely completion of audit responsibilities moving forward.

Finding Text

Federal Program: U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services Repeat Finding: 2022-007 Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the County, beyond the 9-month due date. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: As a result of turnover within the County, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2024. See the County's full response in its corrective action plan.

Categories

Reporting Special Tests & Provisions

Other Findings in this Audit

  • 499802 2023-004
    Material Weakness Repeat
  • 499803 2023-005
    - Repeat
  • 499804 2023-006
    Significant Deficiency Repeat
  • 499805 2023-007
    Significant Deficiency
  • 499806 2023-005
    - Repeat
  • 499808 2023-005
    - Repeat
  • 499809 2023-006
    Significant Deficiency Repeat
  • 499810 2023-005
    - Repeat
  • 499811 2023-006
    Significant Deficiency Repeat
  • 499812 2023-007
    Significant Deficiency
  • 499813 2023-007
    Significant Deficiency
  • 499814 2023-007
    Significant Deficiency
  • 1076244 2023-004
    Material Weakness Repeat
  • 1076245 2023-005
    - Repeat
  • 1076246 2023-006
    Significant Deficiency Repeat
  • 1076247 2023-007
    Significant Deficiency
  • 1076248 2023-005
    - Repeat
  • 1076249 2023-006
    Significant Deficiency Repeat
  • 1076250 2023-005
    - Repeat
  • 1076251 2023-006
    Significant Deficiency Repeat
  • 1076252 2023-005
    - Repeat
  • 1076253 2023-006
    Significant Deficiency Repeat
  • 1076254 2023-007
    Significant Deficiency
  • 1076255 2023-007
    Significant Deficiency
  • 1076256 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $43.07M
14.218 Community Development Block Grants/entitlement Grants $2.48M
21.023 Emergency Rental Assistance Program $2.00M
14.231 Emergency Solutions Grant Program $694,404
20.600 State and Community Highway Safety $176,507
16.588 Violence Against Women Formula Grants $127,766
97.042 Emergency Management Performance Grants $91,376
20.616 National Priority Safety Programs $81,950
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $75,732
16.575 Crime Victim Assistance $73,976
20.106 Airport Improvement Program $56,372
10.569 Emergency Food Assistance Program (food Commodities) $46,124
93.788 Opioid Str $43,027
14.239 Home Investment Partnerships Program $1,959