FAC Explorer

Finding 514231 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-12-13
Audit: 332424
Organization: County of Albany (NY)
Auditor: Bst & CO CPAS LLP

AI Summary

  • Core Issue: The County's SEFA inaccurately reported federal expenditures for Disaster Grants - Public Assistance, requiring adjustments to reflect the correct amounts.
  • Impacted Requirements: The County failed to comply with Uniform Guidance by not properly identifying federal funds, which could affect compliance with federal regulations.
  • Recommended Follow-Up: Management should implement procedures to ensure all federal award information is collected and accurately reported in the SEFA.

Finding Text

Disaster Grants - Public Assistance, 97.036 Criteria or specific requirement (including statutory, regulatory, or other citation): The Uniform Guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statement. It is the responsibility of County management to design and implement internal controls that provide reasonable assurance over the completeness and accuracy of the SEFA. The SEFA is the basis for the auditor’s identification of major programs. Condition and context: The County of Albany, New York’s (County) SEFA required adjustment to properly report federal expenditures related to Disaster Grants - Public Assistance, Assistance Listing Number 97.036. Auditors identified the federal award in the course of field work. Cause: The award was passed through from the New York State Department of Homeland and Emergency Services to the County’s nursing home. Grant information was not reported to the preparer of the SEFA and internal controls designed to ensure the completeness of the SEFA were ineffective. Effect or potential effect: A Uniform Guidance compliance audit is based on the premise that management must comply with federal statutes, regulations and the terms and conditions of the federal awards it receives. Without identifying the funds as federal, the County may not have complied with those requirements. Due to the error, Disaster Grants - Public Assistance was materially understated within the original SEFA. After adjusting the SEFA, the award was determined to be a major program.Effect or potential effect: A Uniform Guidance compliance audit is based on the premise that management must comply with federal statutes, regulations and the terms and conditions of the federal awards it receives. Without identifying the funds as federal, the County may not have complied with those requirements. Due to the error, Disaster Grants - Public Assistance was materially understated within the original SEFA. After adjusting the SEFA, the award was determined to be a major program. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Management should develop procedures to ensure that information related to all federal awards is accumulated to assist in the preparation of the SEFA. Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

Corrective Action Plan

County will develop processes to ensure that all federal funds have been identified. Management team will perform secondary reviews when the SEFA has been completed.

Categories

Reporting

Other Findings in this Audit

  • 514226 2023-002
    Significant Deficiency Repeat
  • 514227 2023-002
    Significant Deficiency Repeat
  • 514228 2023-002
    Significant Deficiency Repeat
  • 514229 2023-002
    Significant Deficiency Repeat
  • 514230 2023-002
    Significant Deficiency Repeat
  • 1090668 2023-002
    Significant Deficiency Repeat
  • 1090669 2023-002
    Significant Deficiency Repeat
  • 1090670 2023-002
    Significant Deficiency Repeat
  • 1090671 2023-002
    Significant Deficiency Repeat
  • 1090672 2023-002
    Significant Deficiency Repeat
  • 1090673 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $14.09M
93.667 Social Services Block Grant $9.77M
93.568 Low-Income Home Energy Assistance $9.12M
93.658 Foster Care Title IV-E $3.76M
93.659 Adoption Assistance $2.90M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.90M
93.778 Medical Assistance Program $2.43M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.97M
93.563 Child Support Services $1.50M
93.958 Block Grants for Community Mental Health Services $1.09M
14.218 Community Development Block Grants/entitlement Grants $948,513
16.575 Crime Victim Assistance $824,809
21.027 Coronavirus State and Local Fiscal Recovery Funds $755,565
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $687,648
93.645 Stephanie Tubbs Jones Child Welfare Services Program $662,740
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $630,677
16.922 Equitable Sharing Program $617,294
10.580 Snap Process and Technology Improvement Grant $612,988
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $566,164
10.561 Food Stamp Employment & Training Nutrition Assistance Program $388,702
20.205 Highway Planning and Construction $354,564
93.069 Public Health Emergency Preparedness $338,008
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $229,279
93.052 National Family Caregiver Support, Title Iii, Part E $205,887
93.268 Immunization Cooperative Agreements $194,724
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $174,849
97.042 Emergency Management Performance Grants $103,498
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $98,604
93.945 Assistance Programs for Chronic Disease Prevention and Control $72,165
93.767 Children's Health Insurance Program $70,106
90.404 Hava Election Security Grants $69,865
93.136 Injury Prevention and Control Research and State and Community Based Programs $66,456
97.067 Homeland Security Grant Program $65,809
93.994 Maternal and Child Health Services Block Grant to the States $62,802
93.747 Elder Abuse Prevention Interventions Program $60,315
93.090 Guardianship Assistance $60,164
16.588 Violence Against Women Formula Grants $50,000
93.558 Temporary Assistance for Needy Families $46,886
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $44,591
16.606 State Criminal Alien Assistance Program $37,375
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $33,870
93.071 Medicare Enrollment Assistance Program $24,603
20.616 National Priority Safety Programs $18,754
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,000
16.548 Delinquency Prevention Program $9,915
16.017 Sexual Assault Services Formula Program $9,664
66.605 Performance Partnership Grants $7,637
93.959 Block Grants for Prevention and Treatment of Substance Abuse $7,000
66.032 State Indoor Radon Grants $4,527
14.231 Emergency Solutions Grant Program $4,401
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $915