FAC Explorer

Audit 19879

FY End
2022-12-31
Total Expended
$8.45M
Findings
6
Programs
30
Organization: County of Armstrong (PA)
Year: 2022 Accepted: 2023-09-28
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
16239 2022-002 Material Weakness Yes M
16240 2022-002 Material Weakness Yes M
16241 2022-003 Material Weakness Yes M
592681 2022-002 Material Weakness Yes M
592682 2022-002 Material Weakness Yes M
592683 2022-003 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $2.22M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.25M Yes 0
93.563 Child Support Enforcement $402,674 - 0
93.558 Temporary Assistance for Needy Families $383,143 - 0
93.659 Adoption Assistance $334,315 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $252,818 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $178,151 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $172,978 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $147,043 - 0
14.231 Emergency Solutions Grant Program $137,862 - 0
93.788 Opioid Str $136,939 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $116,731 Yes 0
93.053 Nutrition Services Incentive Program $94,139 Yes 0
93.667 Social Services Block Grant $60,853 - 0
93.556 Promoting Safe and Stable Families $39,513 - 0
93.669 Child Abuse and Neglect State Grants $37,417 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $15,050 - 0
97.039 Hazard Mitigation Grant $11,436 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $11,170 - 0
12.112 Payments to States in Lieu of Real Estate Taxes $10,354 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $8,840 - 0
93.778 Medical Assistance Program $8,737 - 1
15.433 Flood Control Act Lands $8,431 - 0
93.324 State Health Insurance Assistance Program $7,790 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $7,757 - 0
93.071 Medicare Enrollment Assistance Program $3,141 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,635 - 0
10.569 Emergency Food Assistance Program (food Commodities) $1,559 - 0
93.658 Foster Care_title IV-E $993 - 0
93.090 Guardianship Assistance $267 - 0

Contacts

Name Title Type
H3FKX1EBJ4A3 Tammie Gaff Auditee
7245483382 Brian Chruscial Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared using the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements. The County did not use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Finding 2022-002 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021- 002. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures.
Finding 2022-002
Finding 2022-002 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021- 002. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures.
Finding 2022-003
Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor. Finding 2022-003 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing all necessary steps of subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021- 003. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.
Finding 2022-002
Finding 2022-002 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021- 002. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures.
Finding 2022-002
Finding 2022-002 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021- 002. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures.
Finding 2022-003
Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor. Finding 2022-003 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing all necessary steps of subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021- 003. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.