FAC Explorer

Audit 2095

FY End
2022-06-30
Total Expended
$18.57M
Findings
16
Programs
6
Organization: Liberty Resources, Inc. (PA)
Year: 2022 Accepted: 2023-11-01
Auditor: Baratz & Associates P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1089 2022-001 - - P
1090 2022-001 - - P
1091 2022-001 - - P
1092 2022-001 - - P
1093 2022-001 - - P
1094 2022-001 - - P
1095 2022-001 - - P
1096 2022-001 - - P
577531 2022-001 - - P
577532 2022-001 - - P
577533 2022-001 - - P
577534 2022-001 - - P
577535 2022-001 - - P
577536 2022-001 - - P
577537 2022-001 - - P
577538 2022-001 - - P

Programs

ALN Program Spent Major Findings
93.498 Covid-19 - Provider Relief Fund $2.69M Yes 1
93.778 Medical Assistance Program $158,139 Yes 1
93.432 Acl Centers for Independent Living $152,911 - 1
14.218 Community Development Block Grants/entitlement Grants $110,908 - 1
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $70,000 - 1
93.432 Covid-19 - Acl Centers for Independent Living $32,904 - 1

Contacts

Name Title Type
TYJ8L79EZEJ9 Glenn Seagraves Auditee
2156342000 Steven M. Green Auditor
No contacts on file

Notes to SEFA

Title: GENERAL INFORMATION Accounting Policies: The accompanying consolidated schedule of expenditures of federal, state, and city awards is presented using the accrual basis of accounting. The amounts reported in this consolidated schedule as expenditures may differ from certain financial reports submitted to federal, state or city funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying consolidated schedule of expenditures of federal, state, and city awards presents the activities in all the federal, state, and city awards of the Organization. All federal, state, and city awards received directly from federal agencies as well as awards passed through other governmental agencies or not-for-profit organizations are included on this schedule.
Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying consolidated schedule of expenditures of federal, state, and city awards is presented using the accrual basis of accounting. The amounts reported in this consolidated schedule as expenditures may differ from certain financial reports submitted to federal, state or city funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Federal, state, and city expenditures are reported on the consolidated statement of activities. In certain programs, the expenditures reported in the basic consolidated financial statements may differ from the expenditures reported in the consolidated schedule of expenditures of federal, state, and city awards because not all expenditures are required to be reported on the consolidated schedule of expenditures of federal, state, and city awards.

Finding Details

Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.