FAC Explorer

Finding 578823 (2022-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-11-27
Audit: 4074
Organization: County of Otsego (NY)
Auditor: Insero & CO CPAS LLP

AI Summary

  • Core Issue: The County failed to file the Single Audit reporting package on time for both 2022 and 2021.
  • Impacted Requirements: This noncompliance violates the deadlines set by the Single Audit Act and Uniform Guidance.
  • Recommended Follow-Up: The County should conduct timely reconciliations of balance sheet accounts to prevent future delays in audits.

Finding Text

2022-003 Noncompliance with Uniform Guidance - Late Filing of Single Audit Reporting Package Condition/Criteria Under the Single Audit Act of 1996 and Uniform Guidance, the County was required to file the Single Audit reporting package by the end of the 9th month following the end of the fiscal year. This deadline was not met on a timely basis for the year ended December 31, 2022 or 2021. Cause/Effect The issues noted above under finding 2022-001 resulted in the County filing the single audit reporting package beyond the required filing date. Repeat Finding This is a repeat of finding 2021-003 from the prior year report. Recommendation We recommend the County perform reconciliations of all balance sheet accounts in a timely manner to ensure ending balances are correct to avoid delays in performing audit procedures. Management's Response County personnel have gone through vigorous training and will begin routine analysis of balance sheet accounts throughout the year.

Categories

Reporting

Other Findings in this Audit

  • 2381 2022-003
    Significant Deficiency Repeat
  • 2382 2022-003
    Significant Deficiency Repeat
  • 2383 2022-003
    Significant Deficiency Repeat
  • 2384 2022-003
    Significant Deficiency Repeat
  • 578824 2022-003
    Significant Deficiency Repeat
  • 578825 2022-003
    Significant Deficiency Repeat
  • 578826 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.64M
93.568 Low-Income Home Energy Assistance $5.07M
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $1.17M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $987,299
93.658 Foster Care_title IV-E $879,175
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $673,236
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $594,344
93.575 Child Care and Development Block Grant $577,693
93.659 Adoption Assistance $442,907
20.509 Formula Grants for Rural Areas and Tribal Transit Program $335,945
93.778 Medical Assistance Program $335,432
93.563 Child Support Enforcement $227,051
93.558 Temporary Assistance for Needy Families $159,851
97.067 Homeland Security Grant Program $112,183
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $95,340
17.259 Wia Youth Activities $82,883
84.027 Special Education_grants to States $81,450
93.667 Social Services Block Grant $68,162
93.052 National Family Caregiver Support, Title Iii, Part E $66,050
17.207 Employment Service/wagner-Peyser Funded Activities $56,008
93.053 Nutrition Services Incentive Program $53,316
84.181 Special Education-Grants for Infants and Families $46,765
17.278 Wia Dislocated Worker Formula Grants $36,939
16.575 Crime Victim Assistance $35,939
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $34,057
93.645 Stephanie Tubbs Jones Child Welfare Services Program $32,926
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $25,169
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $23,045
93.994 Maternal and Child Health Services Block Grant to the States $22,789
17.258 Wia Adult Program $22,136
93.556 Promoting Safe and Stable Families $21,936
93.767 Children's Health Insurance Program $21,680
93.628 Affordable Care Act Implementation Support for State Demonstrations to Integrate Care for Medicare-Medicaid Enrollees $20,895
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $20,000
93.268 Immunization Cooperative Agreements $17,889
93.071 Medicare Enrollment Assistance Program $16,357
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $13,429
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $8,493
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $4,640
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $3,995
20.600 State and Community Highway Safety $3,308
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,405
93.747 Elder Abuse Prevention Interventions Program $588
93.090 Guardianship Assistance $477