FAC Explorer

Finding 513249 (2023-003)

Material Weakness
Requirement
GJL
Questioned Costs
-
Year
2023
Accepted
2024-12-06
Audit: 331199
Organization: County of Dauphin (PA)
Auditor: Zelenkofske Axelrod LLC

AI Summary

  • Core Issue: The Aging Program failed to submit the required Federal Financial Report (FFR) by the deadline.
  • Impacted Requirements: This non-compliance affects matching, level of effort, earmarking, program income, and overall reporting controls.
  • Recommended Follow-Up: Establish internal controls to ensure timely filing of reports with the granting agency.

Finding Text

Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.

Corrective Action Plan

Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income and Reporting Aging Cluster (ALN 93.044/93.045/93.053) Corrective Action: Management is in agreement with the finding. Management will ensure the necessary reports are filed with the granting agency in a timely fashion and amounts reported are accurate. Management anticipates corrective action to be in place by 01/01/2025. Responsible party: Mary Bateman, Controller.

Categories

Matching / Level of Effort / Earmarking Reporting

Other Findings in this Audit

  • 513250 2023-003
    Material Weakness
  • 513251 2023-003
    Material Weakness
  • 513252 2023-003
    Material Weakness
  • 513253 2023-003
    Material Weakness
  • 1089691 2023-003
    Material Weakness
  • 1089692 2023-003
    Material Weakness
  • 1089693 2023-003
    Material Weakness
  • 1089694 2023-003
    Material Weakness
  • 1089695 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.563 Child Support Enforcement $4.09M
93.659 Adoption Assistance $4.00M
93.658 Foster Care_title IV-E $3.71M
93.788 Opioid Str $2.03M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.40M
97.067 Homeland Security Grant Program $1.20M
21.023 Emergency Rental Assistance Program $1.17M
93.778 Medical Assistance Program $574,934
93.558 Temporary Assistance for Needy Families $572,276
93.958 Block Grants for Community Mental Health Services $474,180
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $451,395
10.569 Emergency Food Assistance Program (food Commodities) $392,842
16.575 Crime Victim Assistance $369,331
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $346,215
20.205 Highway Planning and Construction $336,687
84.181 Special Education-Grants for Infants and Families $281,832
14.231 Emergency Solutions Grant Program $260,818
93.645 Stephanie Tubbs Jones Child Welfare Services Program $245,620
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $182,491
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $163,831
93.053 Nutrition Services Incentive Program $163,095
93.667 Social Services Block Grant $136,330
93.090 Guardianship Assistance $135,626
93.052 National Family Caregiver Support, Title Iii, Part E $122,996
10.568 Emergency Food Assistance Program (administrative Costs) $116,858
93.150 Projects for Assistance in Transition From Homelessness (path) $83,480
66.466 Chesapeake Bay Program $66,889
97.042 Emergency Management Performance Grants $59,369
16.738 Edward Byrne Memorial Justice Assistance Grant Program $57,338
16.838 Comprehensive Opioid Abuse Site-Based Program $56,411
20.600 State and Community Highway Safety $56,362
21.032 Local Assistance and Tribal Consistency Funds $50,000
93.669 Child Abuse and Neglect State Grants $50,000
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $24,163
90.404 2018 Hava Election Security Grants $23,957
93.324 State Health Insurance Assistance Program $20,992
93.472 Title IV-E Prevention and Family Services and Programs (a) $18,253
14.239 Home Investment Partnerships Program $16,463
93.071 Medicare Enrollment Assistance Program $13,583
93.136 Injury Prevention and Control Research and State and Community Based Programs $10,000
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $4,238
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $1,496
14.218 Community Development Block Grants/entitlement Grants $0
93.556 Promoting Safe and Stable Families $0