Finding 584211 (2021-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-01-08
Audit: 10111
Organization: County of Montgomery (PA)

AI Summary

  • Core Issue: The County missed the deadline for its single audit submission, which is a compliance requirement.
  • Impacted Requirements: This affects the County's adherence to Uniform Guidance section 200.512(a), which mandates timely audits.
  • Recommended Follow-Up: The County should improve its processes to ensure timely completion and submission of future audits.

Finding Text

Federal Agency: U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services Federal Program Name: Various Assistance Listing Numbers: 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 1/1/2021 – 12/31/21 Type of Finding: Other Matters and Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement Pursuant to Uniform Guidance section 200.512(a), the County is required to undergo and complete a single audit and file the single audit and related Data Collection Form within nine months of its fiscal year-end. This deadline was extended for six months. Condition and Context The County’s single audit and reporting package was delayed for the year ended December 31, 2021, beyond the due date. Questioned Costs None Cause The delay in the County’s financial statement audit caused the timing of the start of the single audit to be delayed. Audit requests were not prepared on a timely basis. Effect The County is not in compliance with the single audit reporting requirements. Repeat Finding Yes, prior year finding 2020-013. Recommendation The County should evaluate its procedures around timely submission of the single audit. Views of Responsible Officials There is no disagreement with the audit finding.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 7722 2021-004
    Significant Deficiency Repeat
  • 7723 2021-006
    Significant Deficiency
  • 7724 2021-007
    Significant Deficiency
  • 7725 2021-004
    Significant Deficiency Repeat
  • 7726 2021-006
    Significant Deficiency
  • 7727 2021-007
    Significant Deficiency
  • 7728 2021-004
    Significant Deficiency Repeat
  • 7729 2021-006
    Significant Deficiency
  • 7730 2021-007
    Significant Deficiency
  • 7731 2021-004
    Significant Deficiency Repeat
  • 7732 2021-006
    Significant Deficiency
  • 7733 2021-007
    Significant Deficiency
  • 7734 2021-004
    Significant Deficiency Repeat
  • 7735 2021-006
    Significant Deficiency
  • 7736 2021-007
    Significant Deficiency
  • 7737 2021-004
    Significant Deficiency Repeat
  • 7738 2021-006
    Significant Deficiency
  • 7739 2021-007
    Significant Deficiency
  • 7740 2021-004
    Significant Deficiency Repeat
  • 7741 2021-006
    Significant Deficiency
  • 7742 2021-007
    Significant Deficiency
  • 7743 2021-004
    Significant Deficiency Repeat
  • 7744 2021-008
    Material Weakness
  • 7745 2021-009
    Material Weakness
  • 7746 2021-004
    Significant Deficiency Repeat
  • 7747 2021-008
    Material Weakness
  • 7748 2021-009
    Material Weakness
  • 7749 2021-004
    Significant Deficiency Repeat
  • 7750 2021-010
    Material Weakness
  • 7751 2021-011
    Significant Deficiency
  • 7752 2021-004
    Significant Deficiency Repeat
  • 7753 2021-010
    Material Weakness
  • 7754 2021-011
    Significant Deficiency
  • 7755 2021-004
    Significant Deficiency Repeat
  • 7756 2021-010
    Material Weakness
  • 7757 2021-011
    Significant Deficiency
  • 7758 2021-004
    Significant Deficiency Repeat
  • 7759 2021-004
    Significant Deficiency Repeat
  • 7760 2021-004
    Significant Deficiency Repeat
  • 7761 2021-004
    Significant Deficiency Repeat
  • 7762 2021-004
    Significant Deficiency Repeat
  • 7763 2021-004
    Significant Deficiency Repeat
  • 7764 2021-004
    Significant Deficiency Repeat
  • 7765 2021-004
    Significant Deficiency Repeat
  • 7766 2021-004
    Significant Deficiency Repeat
  • 7767 2021-004
    Significant Deficiency Repeat
  • 7768 2021-004
    Significant Deficiency Repeat
  • 7769 2021-004
    Significant Deficiency Repeat
  • 7770 2021-004
    Significant Deficiency Repeat
  • 7771 2021-004
    Significant Deficiency Repeat
  • 7772 2021-004
    Significant Deficiency Repeat
  • 7773 2021-004
    Significant Deficiency Repeat
  • 7774 2021-005
    Material Weakness
  • 7775 2021-004
    Significant Deficiency Repeat
  • 7776 2021-005
    Material Weakness
  • 7777 2021-004
    Significant Deficiency Repeat
  • 7778 2021-005
    Material Weakness
  • 584164 2021-004
    Significant Deficiency Repeat
  • 584165 2021-006
    Significant Deficiency
  • 584166 2021-007
    Significant Deficiency
  • 584167 2021-004
    Significant Deficiency Repeat
  • 584168 2021-006
    Significant Deficiency
  • 584169 2021-007
    Significant Deficiency
  • 584170 2021-004
    Significant Deficiency Repeat
  • 584171 2021-006
    Significant Deficiency
  • 584172 2021-007
    Significant Deficiency
  • 584173 2021-004
    Significant Deficiency Repeat
  • 584174 2021-006
    Significant Deficiency
  • 584175 2021-007
    Significant Deficiency
  • 584176 2021-004
    Significant Deficiency Repeat
  • 584177 2021-006
    Significant Deficiency
  • 584178 2021-007
    Significant Deficiency
  • 584179 2021-004
    Significant Deficiency Repeat
  • 584180 2021-006
    Significant Deficiency
  • 584181 2021-007
    Significant Deficiency
  • 584182 2021-004
    Significant Deficiency Repeat
  • 584183 2021-006
    Significant Deficiency
  • 584184 2021-007
    Significant Deficiency
  • 584185 2021-004
    Significant Deficiency Repeat
  • 584186 2021-008
    Material Weakness
  • 584187 2021-009
    Material Weakness
  • 584188 2021-004
    Significant Deficiency Repeat
  • 584189 2021-008
    Material Weakness
  • 584190 2021-009
    Material Weakness
  • 584191 2021-004
    Significant Deficiency Repeat
  • 584192 2021-010
    Material Weakness
  • 584193 2021-011
    Significant Deficiency
  • 584194 2021-004
    Significant Deficiency Repeat
  • 584195 2021-010
    Material Weakness
  • 584196 2021-011
    Significant Deficiency
  • 584197 2021-004
    Significant Deficiency Repeat
  • 584198 2021-010
    Material Weakness
  • 584199 2021-011
    Significant Deficiency
  • 584200 2021-004
    Significant Deficiency Repeat
  • 584201 2021-004
    Significant Deficiency Repeat
  • 584202 2021-004
    Significant Deficiency Repeat
  • 584203 2021-004
    Significant Deficiency Repeat
  • 584204 2021-004
    Significant Deficiency Repeat
  • 584205 2021-004
    Significant Deficiency Repeat
  • 584206 2021-004
    Significant Deficiency Repeat
  • 584207 2021-004
    Significant Deficiency Repeat
  • 584208 2021-004
    Significant Deficiency Repeat
  • 584209 2021-004
    Significant Deficiency Repeat
  • 584210 2021-004
    Significant Deficiency Repeat
  • 584212 2021-004
    Significant Deficiency Repeat
  • 584213 2021-004
    Significant Deficiency Repeat
  • 584214 2021-004
    Significant Deficiency Repeat
  • 584215 2021-004
    Significant Deficiency Repeat
  • 584216 2021-005
    Material Weakness
  • 584217 2021-004
    Significant Deficiency Repeat
  • 584218 2021-005
    Material Weakness
  • 584219 2021-004
    Significant Deficiency Repeat
  • 584220 2021-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $20.58M
93.575 Child Care and Development Block Grant $15.82M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $3.75M
93.268 Immunization Cooperative Agreements $3.28M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2.05M
14.218 Community Development Block Grants/entitlement Grants $720,629
93.958 Block Grants for Community Mental Health Services $499,921
14.239 Home Investment Partnerships Program $349,840
16.575 Crime Victim Assistance $281,049
16.922 Equitable Sharing Program $271,249
93.069 Public Health Emergency Preparedness $239,530
93.667 Social Services Block Grant $226,755
95.001 High Intensity Drug Trafficking Areas Program $220,427
93.563 Child Support Enforcement $217,298
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $214,218
14.231 Emergency Solutions Grant Program $185,090
84.181 Special Education-Grants for Infants and Families $174,691
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $144,475
14.267 Continuum of Care Program $142,843
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $140,548
93.053 Nutrition Services Incentive Program $126,686
21.019 Coronavirus Relief Fund $121,222
10.569 Emergency Food Assistance Program (food Commodities) $117,435
93.558 Temporary Assistance for Needy Families $117,294
93.991 Preventive Health and Health Services Block Grant $110,303
93.994 Maternal and Child Health Services Block Grant to the States $94,997
16.839 Stop School Violence $85,834
17.258 Wia Adult Program $84,110
16.754 Harold Rogers Prescription Drug Monitoring Program $78,805
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $73,806
16.824 Emergency Law Enforcement Assistance Grant $64,191
20.205 Highway Planning and Construction $62,602
93.788 Opioid Str $62,580
93.645 Stephanie Tubbs Jones Child Welfare Services Program $59,024
16.034 Coronavirus Emergency Supplemental Funding Program $58,008
97.067 Homeland Security Grant Program $55,326
93.136 Injury Prevention and Control Research and State and Community Based Programs $52,457
93.071 Medicare Enrollment Assistance Program $47,127
17.277 Workforce Investment Act (wia) National Emergency Grants $46,253
93.052 National Family Caregiver Support, Title Iii, Part E $41,973
93.150 Projects for Assistance in Transition From Homelessness (path) $39,999
20.600 State and Community Highway Safety $38,950
93.669 Child Abuse and Neglect State Grants $38,117
93.556 Promoting Safe and Stable Families $30,227
97.042 Emergency Management Performance Grants $28,767
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $22,772
93.324 State Health Insurance Assistance Program $20,883
93.778 Medical Assistance Program $19,644
93.940 Hiv Prevention Activities_health Department Based $19,456
17.278 Wia Dislocated Worker Formula Grants $18,350
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $16,109
10.553 School Breakfast Program $13,998
10.568 Emergency Food Assistance Program (administrative Costs) $12,606
10.555 National School Lunch Program $11,136
17.259 Wia Youth Activities $10,000
97.024 Emergency Food and Shelter National Board Program $9,642
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $7,999
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $6,283
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $3,440
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $3,199
93.659 Adoption Assistance $3,050
93.959 Block Grants for Prevention and Treatment of Substance Abuse $3,029
93.658 Foster Care_title IV-E $2,309
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2,254
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1,000
93.090 Guardianship Assistance $121