Audit 24043

Federal Program: Assistance Listing #93.788, Opioid STR, U.S. Department of Health and Human Services, Passed Through the Pennsylvania Department of Drug and Alcohol Programs, Pass-Through Entity Identifying Number SAP #4100086637 Prior Year Finding Number: N/A Criteria: Internal control is a process which captures and properly records transactions, safeguards assets and assures compliance with laws and regulations. A significant component of internal control includes periodic reconciliations of the schedule of expenditures of federal awards (SEFA) to supporting documentation to prevent, or detect and correct, errors or fraud. Condition/Context: The Commission?s originally prepared SEFA excluded approximately $110,000 of expenditures under the Opioid STR program (Assistance Listing #93.788). Effect: While these missing expenditures were appropriately recorded as expense within the Commission?s general ledger, when added to the SEFA they caused the Opioid STR program to cross the $750,000 Type A program threshold, which triggered a required for testing as a major federal award program for the year ended June 30, 2022. Cause: Oversight. Questioned Costs: None Recommendation: We recommend that the Commission perform a final reconciliation of its schedule of expenditures of federal awards against general ledger amounts, confirmations, information from grantors and other data prior to passing along for audit, so as to ensure the accuracy and completeness of the SEFA. View of Responsible Officials and Planned Corrective Actions: Management agrees and will look to implement additional procedures related to the reconciliation of the SEFA to the Commission?s accounting records, award agreements and other documentation. See further details in management?s corrective action plan.

Federal Program: Assistance Listing #93.788, Opioid STR, U.S. Department of Health and Human Services, Passed Through the Pennsylvania Department of Drug and Alcohol Programs, Pass-Through Entity Identifying Number SAP #4100086637 Prior Year Finding Number: N/A Criteria: Internal control is a process which captures and properly records transactions, safeguards assets and assures compliance with laws and regulations. A significant component of internal control includes periodic reconciliations of the schedule of expenditures of federal awards (SEFA) to supporting documentation to prevent, or detect and correct, errors or fraud. Condition/Context: The Commission?s originally prepared SEFA excluded approximately $110,000 of expenditures under the Opioid STR program (Assistance Listing #93.788). Effect: While these missing expenditures were appropriately recorded as expense within the Commission?s general ledger, when added to the SEFA they caused the Opioid STR program to cross the $750,000 Type A program threshold, which triggered a required for testing as a major federal award program for the year ended June 30, 2022. Cause: Oversight. Questioned Costs: None Recommendation: We recommend that the Commission perform a final reconciliation of its schedule of expenditures of federal awards against general ledger amounts, confirmations, information from grantors and other data prior to passing along for audit, so as to ensure the accuracy and completeness of the SEFA. View of Responsible Officials and Planned Corrective Actions: Management agrees and will look to implement additional procedures related to the reconciliation of the SEFA to the Commission?s accounting records, award agreements and other documentation. See further details in management?s corrective action plan.