Finding 592834 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-26

AI Summary

  • Core Issue: Allegany County HRDC missed the deadline for submitting the SF-425 report, which is required under Uniform Guidance.
  • Impacted Requirements: The Aging Cluster must file the SF-425 report semi-annually; failure to do so results in non-compliance.
  • Recommended Follow-Up: HRDC should establish procedures to ensure timely submission of all required reports moving forward.

Finding Text

2022-001 Aging Cluster ? CFDA # 93.044, #930.45, #93.053; Grant Period Year End September 30, 2023 Criteria: Under Uniform Guidance Reporting compliance requirements the Aging Cluster is supposed to file the SF-425 Real Federal Financial Report on a semi-annual basis. Condition: Allegany County HRDC did not submit the semi-annual SF-425 report by the due date. Context: During the course of our single audit testing procedures, we noted that Allegany HRDC?s semi-annual SF-425 report that was due on 4/15/22 for the period of 10/1/21 through 3/31/22 was submitted on May 20, 2022. Cause: Allegany County HRDC was unable to compile all of the necessary information for the report in a timely manner. Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for this grant. No questioned costs were noted. Auditors? Recommendations: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date. Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.

Categories

Reporting

Other Findings in this Audit

  • 16389 2022-001
    Significant Deficiency
  • 16390 2022-001
    Significant Deficiency
  • 16391 2022-001
    Significant Deficiency
  • 16392 2022-001
    Significant Deficiency
  • 16393 2022-001
    Significant Deficiency
  • 592831 2022-001
    Significant Deficiency
  • 592832 2022-001
    Significant Deficiency
  • 592833 2022-001
    Significant Deficiency
  • 592835 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $3.08M
21.023 Emergency Rental Assistance Program $1.65M
93.600 Head Start $260,836
10.558 Child and Adult Care Food Program $166,230
93.569 Community Services Block Grant $139,189
14.231 Emergency Solutions Grant Program $121,262
14.267 Continuum of Care Program $86,086
81.042 Weatherization Assistance for Low-Income Persons $82,474
14.880 Family Unification Program (fup) $67,316
93.053 Nutrition Services Incentive Program $62,495
14.218 Community Development Block Grants/entitlement Grants $56,216
93.052 National Family Caregiver Support, Title Iii, Part E $46,644
94.002 Retired and Senior Volunteer Program $45,612
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $25,751
10.565 Commodity Supplemental Food Program $22,814
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $20,820
93.324 State Health Insurance Assistance Program $12,930
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $11,676
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $7,182
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $5,500
93.071 Medicare Enrollment Assistance Program $3,501
14.316 Housing Counseling Training Program $2,339
21.026 Homeowner Assistance Fund $1,932
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,683
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $1,645