FAC Explorer

Audit 16108

FY End
2022-12-31
Total Expended
$13.34M
Findings
16
Programs
31
Organization: County of Bradford, Pennsylvania (PA)
Year: 2022 Accepted: 2024-02-07
Auditor: Larson Kellett & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12079 2022-010 - Yes M
12080 2022-010 - Yes M
12081 2022-010 - Yes M
12082 2022-010 - Yes M
12083 2022-010 - Yes M
12084 2022-010 - Yes M
12085 2022-010 - Yes M
12086 2022-010 - Yes M
588521 2022-010 - Yes M
588522 2022-010 - Yes M
588523 2022-010 - Yes M
588524 2022-010 - Yes M
588525 2022-010 - Yes M
588526 2022-010 - Yes M
588527 2022-010 - Yes M
588528 2022-010 - Yes M

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $1.82M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $511,566 Yes 0
93.563 Child Support Enforcement $479,637 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $310,169 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $263,735 - 0
10.923 Emergency Watershed Protection Program $263,678 - 0
93.659 Adoption Assistance $211,883 - 0
97.039 Hazard Mitigation Grant $177,456 - 0
93.958 Block Grants for Community Mental Health Services $98,877 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $98,641 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $96,962 Yes 0
66.466 Chesapeake Bay Program $75,841 - 0
97.042 Emergency Management Performance Grants $70,068 - 0
20.205 Highway Planning and Construction $63,143 - 0
93.788 Opioid Str $43,790 - 0
93.090 Guardianship Assistance $40,133 - 0
93.556 Promoting Safe and Stable Families $39,669 - 0
93.658 Foster Care_title IV-E $32,689 - 0
93.558 Temporary Assistance for Needy Families $19,057 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $15,876 - 0
45.310 Grants to States $15,464 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $13,163 - 0
20.106 Airport Improvement Program $13,000 - 0
10.569 Emergency Food Assistance Program (food Commodities) $10,653 - 0
93.778 Medical Assistance Program $8,942 Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $8,502 - 0
84.181 Special Education-Grants for Infants and Families $8,261 - 0
90.404 2018 Hava Election Security Grants $6,803 - 0
93.667 Social Services Block Grant $5,876 - 0
66.460 Nonpoint Source Implementation Grants $1,815 - 0
93.669 Child Abuse and Neglect State Grants $589 - 0

Contacts

Name Title Type
M63BVJDRPLL5 Daniel Thorp Auditee
5702651723 Thomas McMahon Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Federal receipts are reported on the cash basis of accounting as requested by Pennsylvania state agencies. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.
Finding 2022-010
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.