FAC Explorer

Finding 515883 (2023-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-12-19
Audit: 333751
Organization: Mercer County (NJ)
Auditor: Pkf O'Connor Davies LLP

AI Summary

  • Core Issue: The County failed to complete grant expenditure schedules on time, delaying the audit submission.
  • Impacted Requirements: Timely filing with the Federal Audit Clearinghouse and compliance with federal and state assistance regulations were not met.
  • Recommended Follow-Up: Implement procedures to ensure timely completion and filing of schedules; management will create a corrective action plan within 45 days.

Finding Text

Criteria The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner. Condition The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner. Cause The County did not have adequate staffing in place to ensure the timely reporting of the schedules. Effect The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit. Recommendation We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties. Management’s Response Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.

Categories

Reporting

Other Findings in this Audit

  • 515861 2023-001
    Significant Deficiency Repeat
  • 515862 2023-001
    Significant Deficiency Repeat
  • 515863 2023-001
    Significant Deficiency Repeat
  • 515864 2023-001
    Significant Deficiency Repeat
  • 515865 2023-001
    Significant Deficiency Repeat
  • 515866 2023-001
    Significant Deficiency Repeat
  • 515867 2023-001
    Significant Deficiency Repeat
  • 515868 2023-001
    Significant Deficiency Repeat
  • 515869 2023-001
    Significant Deficiency Repeat
  • 515870 2023-001
    Significant Deficiency Repeat
  • 515871 2023-001
    Significant Deficiency Repeat
  • 515872 2023-001
    Significant Deficiency Repeat
  • 515873 2023-001
    Significant Deficiency Repeat
  • 515874 2023-001
    Significant Deficiency Repeat
  • 515875 2023-001
    Significant Deficiency Repeat
  • 515876 2023-001
    Significant Deficiency Repeat
  • 515877 2023-001
    Significant Deficiency Repeat
  • 515878 2023-001
    Significant Deficiency Repeat
  • 515879 2023-001
    Significant Deficiency Repeat
  • 515880 2023-001
    Significant Deficiency Repeat
  • 515881 2023-001
    Significant Deficiency Repeat
  • 515882 2023-001
    Significant Deficiency Repeat
  • 515884 2023-001
    Significant Deficiency Repeat
  • 515885 2023-001
    Significant Deficiency Repeat
  • 515886 2023-001
    Significant Deficiency Repeat
  • 515887 2023-001
    Significant Deficiency Repeat
  • 515888 2023-001
    Significant Deficiency Repeat
  • 515889 2023-001
    Significant Deficiency Repeat
  • 515890 2023-002
    Significant Deficiency
  • 515891 2023-002
    Significant Deficiency
  • 515892 2023-002
    Significant Deficiency
  • 515893 2023-002
    Significant Deficiency
  • 515894 2023-002
    Significant Deficiency
  • 515895 2023-002
    Significant Deficiency
  • 515896 2023-003
    Material Weakness Repeat
  • 515897 2023-003
    Material Weakness Repeat
  • 515898 2023-003
    Material Weakness Repeat
  • 515899 2023-003
    Material Weakness Repeat
  • 515900 2023-003
    Material Weakness Repeat
  • 515901 2023-003
    Material Weakness Repeat
  • 515902 2023-003
    Material Weakness Repeat
  • 515903 2023-003
    Material Weakness Repeat
  • 515904 2023-003
    Material Weakness Repeat
  • 515905 2023-003
    Material Weakness Repeat
  • 515906 2023-003
    Material Weakness Repeat
  • 515907 2023-003
    Material Weakness Repeat
  • 515908 2023-003
    Material Weakness
  • 515909 2023-003
    Material Weakness
  • 515910 2023-003
    Material Weakness
  • 515911 2023-003
    Material Weakness Repeat
  • 515912 2023-003
    Material Weakness Repeat
  • 515913 2023-004
    - Repeat
  • 515914 2023-004
    - Repeat
  • 515915 2023-004
    - Repeat
  • 515916 2023-004
    - Repeat
  • 515917 2023-004
    - Repeat
  • 515918 2023-004
    - Repeat
  • 515919 2023-004
    - Repeat
  • 515920 2023-004
    - Repeat
  • 515921 2023-004
    - Repeat
  • 515922 2023-004
    - Repeat
  • 515923 2023-004
    - Repeat
  • 515924 2023-004
    - Repeat
  • 515925 2023-004
    - Repeat
  • 515926 2023-004
    - Repeat
  • 515927 2023-004
    - Repeat
  • 515928 2023-004
    - Repeat
  • 515929 2023-004
    - Repeat
  • 515930 2023-004
    - Repeat
  • 515931 2023-004
    - Repeat
  • 515932 2023-004
    - Repeat
  • 515933 2023-004
    - Repeat
  • 515934 2023-004
    - Repeat
  • 515935 2023-004
    - Repeat
  • 515936 2023-004
    - Repeat
  • 515937 2023-004
    - Repeat
  • 515938 2023-004
    - Repeat
  • 515939 2023-004
    - Repeat
  • 515940 2023-004
    - Repeat
  • 515941 2023-004
    - Repeat
  • 515942 2023-005
    -
  • 515943 2023-005
    -
  • 515944 2023-005
    -
  • 515945 2023-005
    -
  • 515946 2023-005
    -
  • 515947 2023-005
    -
  • 515948 2023-006
    -
  • 515949 2023-006
    -
  • 515950 2023-006
    -
  • 515951 2023-006
    -
  • 515952 2023-006
    -
  • 515953 2023-006
    -
  • 515954 2023-006
    -
  • 515955 2023-006
    -
  • 515956 2023-006
    -
  • 515957 2023-006
    -
  • 515958 2023-006
    -
  • 515959 2023-006
    -
  • 515960 2023-002
    Significant Deficiency
  • 515961 2023-002
    Significant Deficiency
  • 515962 2023-002
    Significant Deficiency
  • 515963 2023-002
    Significant Deficiency
  • 515964 2023-005
    -
  • 515965 2023-005
    -
  • 515966 2023-005
    -
  • 515967 2023-005
    -
  • 1092303 2023-001
    Significant Deficiency Repeat
  • 1092304 2023-001
    Significant Deficiency Repeat
  • 1092305 2023-001
    Significant Deficiency Repeat
  • 1092306 2023-001
    Significant Deficiency Repeat
  • 1092307 2023-001
    Significant Deficiency Repeat
  • 1092308 2023-001
    Significant Deficiency Repeat
  • 1092309 2023-001
    Significant Deficiency Repeat
  • 1092310 2023-001
    Significant Deficiency Repeat
  • 1092311 2023-001
    Significant Deficiency Repeat
  • 1092312 2023-001
    Significant Deficiency Repeat
  • 1092313 2023-001
    Significant Deficiency Repeat
  • 1092314 2023-001
    Significant Deficiency Repeat
  • 1092315 2023-001
    Significant Deficiency Repeat
  • 1092316 2023-001
    Significant Deficiency Repeat
  • 1092317 2023-001
    Significant Deficiency Repeat
  • 1092318 2023-001
    Significant Deficiency Repeat
  • 1092319 2023-001
    Significant Deficiency Repeat
  • 1092320 2023-001
    Significant Deficiency Repeat
  • 1092321 2023-001
    Significant Deficiency Repeat
  • 1092322 2023-001
    Significant Deficiency Repeat
  • 1092323 2023-001
    Significant Deficiency Repeat
  • 1092324 2023-001
    Significant Deficiency Repeat
  • 1092325 2023-001
    Significant Deficiency Repeat
  • 1092326 2023-001
    Significant Deficiency Repeat
  • 1092327 2023-001
    Significant Deficiency Repeat
  • 1092328 2023-001
    Significant Deficiency Repeat
  • 1092329 2023-001
    Significant Deficiency Repeat
  • 1092330 2023-001
    Significant Deficiency Repeat
  • 1092331 2023-001
    Significant Deficiency Repeat
  • 1092332 2023-002
    Significant Deficiency
  • 1092333 2023-002
    Significant Deficiency
  • 1092334 2023-002
    Significant Deficiency
  • 1092335 2023-002
    Significant Deficiency
  • 1092336 2023-002
    Significant Deficiency
  • 1092337 2023-002
    Significant Deficiency
  • 1092338 2023-003
    Material Weakness Repeat
  • 1092339 2023-003
    Material Weakness Repeat
  • 1092340 2023-003
    Material Weakness Repeat
  • 1092341 2023-003
    Material Weakness Repeat
  • 1092342 2023-003
    Material Weakness Repeat
  • 1092343 2023-003
    Material Weakness Repeat
  • 1092344 2023-003
    Material Weakness Repeat
  • 1092345 2023-003
    Material Weakness Repeat
  • 1092346 2023-003
    Material Weakness Repeat
  • 1092347 2023-003
    Material Weakness Repeat
  • 1092348 2023-003
    Material Weakness Repeat
  • 1092349 2023-003
    Material Weakness Repeat
  • 1092350 2023-003
    Material Weakness
  • 1092351 2023-003
    Material Weakness
  • 1092352 2023-003
    Material Weakness
  • 1092353 2023-003
    Material Weakness Repeat
  • 1092354 2023-003
    Material Weakness Repeat
  • 1092355 2023-004
    - Repeat
  • 1092356 2023-004
    - Repeat
  • 1092357 2023-004
    - Repeat
  • 1092358 2023-004
    - Repeat
  • 1092359 2023-004
    - Repeat
  • 1092360 2023-004
    - Repeat
  • 1092361 2023-004
    - Repeat
  • 1092362 2023-004
    - Repeat
  • 1092363 2023-004
    - Repeat
  • 1092364 2023-004
    - Repeat
  • 1092365 2023-004
    - Repeat
  • 1092366 2023-004
    - Repeat
  • 1092367 2023-004
    - Repeat
  • 1092368 2023-004
    - Repeat
  • 1092369 2023-004
    - Repeat
  • 1092370 2023-004
    - Repeat
  • 1092371 2023-004
    - Repeat
  • 1092372 2023-004
    - Repeat
  • 1092373 2023-004
    - Repeat
  • 1092374 2023-004
    - Repeat
  • 1092375 2023-004
    - Repeat
  • 1092376 2023-004
    - Repeat
  • 1092377 2023-004
    - Repeat
  • 1092378 2023-004
    - Repeat
  • 1092379 2023-004
    - Repeat
  • 1092380 2023-004
    - Repeat
  • 1092381 2023-004
    - Repeat
  • 1092382 2023-004
    - Repeat
  • 1092383 2023-004
    - Repeat
  • 1092384 2023-005
    -
  • 1092385 2023-005
    -
  • 1092386 2023-005
    -
  • 1092387 2023-005
    -
  • 1092388 2023-005
    -
  • 1092389 2023-005
    -
  • 1092390 2023-006
    -
  • 1092391 2023-006
    -
  • 1092392 2023-006
    -
  • 1092393 2023-006
    -
  • 1092394 2023-006
    -
  • 1092395 2023-006
    -
  • 1092396 2023-006
    -
  • 1092397 2023-006
    -
  • 1092398 2023-006
    -
  • 1092399 2023-006
    -
  • 1092400 2023-006
    -
  • 1092401 2023-006
    -
  • 1092402 2023-002
    Significant Deficiency
  • 1092403 2023-002
    Significant Deficiency
  • 1092404 2023-002
    Significant Deficiency
  • 1092405 2023-002
    Significant Deficiency
  • 1092406 2023-005
    -
  • 1092407 2023-005
    -
  • 1092408 2023-005
    -
  • 1092409 2023-005
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $16.98M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4.12M
21.023 Emergency Rental Assistance Program $2.79M
93.558 Temporary Assistance for Needy Families $1.52M
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $585,581
16.575 Crime Victim Assistance $484,748
93.569 Community Services Block Grant $448,292
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $318,711
93.568 Low-Income Home Energy Assistance $103,925
93.008 Medical Reserve Corps Small Grant Program $100,783
93.053 Nutrition Services Incentive Program $90,089
97.067 Homeland Security Grant Program $84,782
93.268 Immunization Cooperative Agreements $79,975
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $78,788
93.052 National Family Caregiver Support, Title Iii, Part E $71,305
93.069 Public Health Emergency Preparedness $64,319
17.259 Wioa Youth Activities $59,401
14.239 Home Investment Partnerships Program $50,050
16.588 Violence Against Women Formula Grants $45,974
17.278 Wioa Dislocated Worker Formula Grants $35,453
20.205 Highway Planning and Construction $34,000
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $32,545
17.258 Wioa Adult Program $32,046
10.683 National Fish and Wildlife Foundation $17,782
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $16,204
12.630 Basic, Applied, and Advanced Research in Science and Engineering $16,138
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10,388
16.738 Edward Byrne Memorial Justice Assistance Grant Program $6,519
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $2,168