FAC Explorer

Audit 291438

FY End
2022-12-31
Total Expended
$20.80M
Findings
6
Programs
35
Organization: The County of Crawford, Pennsylvania (PA)
Year: 2022 Accepted: 2024-02-21
Auditor: Maher Duessel CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369974 2022-002 Material Weakness - M
369975 2022-002 Material Weakness - M
369976 2022-002 Material Weakness - M
946416 2022-002 Material Weakness - M
946417 2022-002 Material Weakness - M
946418 2022-002 Material Weakness - M

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $8.48M Yes 0
21.023 Covid-19 Emergency Rental Assistance Program $4.43M Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.15M Yes 0
93.563 Child Support Enforcement $868,770 - 0
23.002 Appalachian Area Development $516,393 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $455,203 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $382,690 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $232,121 - 0
20.205 Highway Planning and Construction $214,992 - 0
93.788 Opioid Str $195,555 - 0
16.588 Violence Against Women Formula Grants $138,854 - 0
93.498 Covid-19 Provider Relief Fund and American Rescue Plan Rural Distribution $134,538 - 0
93.958 Block Grants for Community Mental Health Services $113,011 - 0
93.667 Social Services Block Grant $75,677 - 0
97.042 Emergency Management Performance Grants $71,744 - 0
93.659 Covid-19 Adoption Assistance $67,637 Yes 0
93.558 Temporary Assistance for Needy Families $66,124 - 0
84.181 Special Education-Grants for Infants and Families $64,772 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $62,783 - 0
93.556 Marylee Allen Promoting Safe and Stable Families $50,975 - 0
21.032 Covid-19 Local Assistance and Tribal Consistency Fund $50,000 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $41,206 - 0
93.658 Covid-19 Foster Care_title IV-E $30,043 Yes 1
93.658 Foster Care_title IV-E $20,833 Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $20,461 - 0
93.959 Covid-19 Block Grants for Prevention and Treatment of Substance Abuse $16,494 - 0
10.569 Emergency Food Assistance Program (food Commodities) $7,000 - 0
93.669 Child Abuse and Neglect State Grants $6,887 - 0
16.607 Bulletproof Vest Partnership Program $4,776 - 0
93.090 Covid-19 Guardianship Assistance $2,728 - 0
93.674 Covid-19 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,670 - 0
93.659 Adoption Assistance $1,577 Yes 0
93.778 Medical Assistance Program $1,000 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $825 - 0
93.090 Guardianship Assistance $60 - 0

Contacts

Name Title Type
F65KN4D4MJV4 Stephanie C. Franz Auditee
8143337312 Timothy J. Morgus Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. The County’s federal awards are recognized following the cost principles of the Uniform Guidance. Cash receipts are shown on the Schedule on the cash basis of accounting, as required by the various Commonwealth of Pennsylvania pass-through agencies. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Crawford, Pennsylvania (County) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the net position, change in net position, or cash flows of the County.
Title: Emergency Food Assistance Program Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. The County’s federal awards are recognized following the cost principles of the Uniform Guidance. Cash receipts are shown on the Schedule on the cash basis of accounting, as required by the various Commonwealth of Pennsylvania pass-through agencies. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. In-kind values are reported in the Schedule at the fair value of the commodities received and disbursed.
Title: Pennsylvania Commission on Crime and Delinquency (PCCD) Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. The County’s federal awards are recognized following the cost principles of the Uniform Guidance. Cash receipts are shown on the Schedule on the cash basis of accounting, as required by the various Commonwealth of Pennsylvania pass-through agencies. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. As of reporting period ending December 31, 2021, the expenditures were the following: Please see table on page 61 of the single audit. This had no impact on the major programs or other testing relating to the 2021 audit year.

Finding Details

Finding 2022-002
Finding 2022-002 – Subrecipient Monitoring Department of Health and Human Services Passed through Pennsylvania Department of Human Services Foster Care – Title IV-E – ALN 93.658 Subrecipient Monitoring Condition: The County appropriately notified the subrecipients of the federal award identification and performed a risk assessment; however, the County did not monitor ten of the twelve subrecipients during the year to ensure compliance with federal statutes, regulations, and the terms and conditions of the subaward. Criteria: The Pennsylvania Department of Human Services (PA DHS) and 2 CFR section 200.332 require pass-through entities to ensure that the award is clearly identified to the subrecipient as a subaward and includes information at the time of the subaward regarding federal award identification, all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes and the terms and conditions of the federal award, any additional requirements that the pass-through entity imposes on the subrecipient, and a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient’s records and financial statements as necessary. Additionally, the pass-through entity is required to evaluate each subrecipient’s risk of noncompliance, monitoring the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and verify that every subrecipient is audited as required by Subpart F, as necessary. It is the County’s policy, as part of the monitoring process, that each subrecipient of these federal awards be monitored annually. Cause: The County has established formal subrecipient monitoring policies. However, due to staffing issues, the County’s internal control process over subrecipient monitoring was not effective. Effect: A failure to monitor subrecipients’ compliance with relevant federal requirements could result in noncompliance with the terms and conditions of the subawards. Questioned Costs: Unknown. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend that the County ensure adherence to the monitoring policy related to subrecipients and that these subrecipients be monitored on an annual basis in accordance with the policy. Management’s Response: Management agrees with this finding. See separate Corrective Action Plan.
Finding 2022-002
Finding 2022-002 – Subrecipient Monitoring Department of Health and Human Services Passed through Pennsylvania Department of Human Services Foster Care – Title IV-E – ALN 93.658 Subrecipient Monitoring Condition: The County appropriately notified the subrecipients of the federal award identification and performed a risk assessment; however, the County did not monitor ten of the twelve subrecipients during the year to ensure compliance with federal statutes, regulations, and the terms and conditions of the subaward. Criteria: The Pennsylvania Department of Human Services (PA DHS) and 2 CFR section 200.332 require pass-through entities to ensure that the award is clearly identified to the subrecipient as a subaward and includes information at the time of the subaward regarding federal award identification, all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes and the terms and conditions of the federal award, any additional requirements that the pass-through entity imposes on the subrecipient, and a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient’s records and financial statements as necessary. Additionally, the pass-through entity is required to evaluate each subrecipient’s risk of noncompliance, monitoring the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and verify that every subrecipient is audited as required by Subpart F, as necessary. It is the County’s policy, as part of the monitoring process, that each subrecipient of these federal awards be monitored annually. Cause: The County has established formal subrecipient monitoring policies. However, due to staffing issues, the County’s internal control process over subrecipient monitoring was not effective. Effect: A failure to monitor subrecipients’ compliance with relevant federal requirements could result in noncompliance with the terms and conditions of the subawards. Questioned Costs: Unknown. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend that the County ensure adherence to the monitoring policy related to subrecipients and that these subrecipients be monitored on an annual basis in accordance with the policy. Management’s Response: Management agrees with this finding. See separate Corrective Action Plan.
Finding 2022-002
Finding 2022-002 – Subrecipient Monitoring Department of Health and Human Services Passed through Pennsylvania Department of Human Services Foster Care – Title IV-E – ALN 93.658 Subrecipient Monitoring Condition: The County appropriately notified the subrecipients of the federal award identification and performed a risk assessment; however, the County did not monitor ten of the twelve subrecipients during the year to ensure compliance with federal statutes, regulations, and the terms and conditions of the subaward. Criteria: The Pennsylvania Department of Human Services (PA DHS) and 2 CFR section 200.332 require pass-through entities to ensure that the award is clearly identified to the subrecipient as a subaward and includes information at the time of the subaward regarding federal award identification, all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes and the terms and conditions of the federal award, any additional requirements that the pass-through entity imposes on the subrecipient, and a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient’s records and financial statements as necessary. Additionally, the pass-through entity is required to evaluate each subrecipient’s risk of noncompliance, monitoring the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and verify that every subrecipient is audited as required by Subpart F, as necessary. It is the County’s policy, as part of the monitoring process, that each subrecipient of these federal awards be monitored annually. Cause: The County has established formal subrecipient monitoring policies. However, due to staffing issues, the County’s internal control process over subrecipient monitoring was not effective. Effect: A failure to monitor subrecipients’ compliance with relevant federal requirements could result in noncompliance with the terms and conditions of the subawards. Questioned Costs: Unknown. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend that the County ensure adherence to the monitoring policy related to subrecipients and that these subrecipients be monitored on an annual basis in accordance with the policy. Management’s Response: Management agrees with this finding. See separate Corrective Action Plan.
Finding 2022-002
Finding 2022-002 – Subrecipient Monitoring Department of Health and Human Services Passed through Pennsylvania Department of Human Services Foster Care – Title IV-E – ALN 93.658 Subrecipient Monitoring Condition: The County appropriately notified the subrecipients of the federal award identification and performed a risk assessment; however, the County did not monitor ten of the twelve subrecipients during the year to ensure compliance with federal statutes, regulations, and the terms and conditions of the subaward. Criteria: The Pennsylvania Department of Human Services (PA DHS) and 2 CFR section 200.332 require pass-through entities to ensure that the award is clearly identified to the subrecipient as a subaward and includes information at the time of the subaward regarding federal award identification, all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes and the terms and conditions of the federal award, any additional requirements that the pass-through entity imposes on the subrecipient, and a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient’s records and financial statements as necessary. Additionally, the pass-through entity is required to evaluate each subrecipient’s risk of noncompliance, monitoring the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and verify that every subrecipient is audited as required by Subpart F, as necessary. It is the County’s policy, as part of the monitoring process, that each subrecipient of these federal awards be monitored annually. Cause: The County has established formal subrecipient monitoring policies. However, due to staffing issues, the County’s internal control process over subrecipient monitoring was not effective. Effect: A failure to monitor subrecipients’ compliance with relevant federal requirements could result in noncompliance with the terms and conditions of the subawards. Questioned Costs: Unknown. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend that the County ensure adherence to the monitoring policy related to subrecipients and that these subrecipients be monitored on an annual basis in accordance with the policy. Management’s Response: Management agrees with this finding. See separate Corrective Action Plan.
Finding 2022-002
Finding 2022-002 – Subrecipient Monitoring Department of Health and Human Services Passed through Pennsylvania Department of Human Services Foster Care – Title IV-E – ALN 93.658 Subrecipient Monitoring Condition: The County appropriately notified the subrecipients of the federal award identification and performed a risk assessment; however, the County did not monitor ten of the twelve subrecipients during the year to ensure compliance with federal statutes, regulations, and the terms and conditions of the subaward. Criteria: The Pennsylvania Department of Human Services (PA DHS) and 2 CFR section 200.332 require pass-through entities to ensure that the award is clearly identified to the subrecipient as a subaward and includes information at the time of the subaward regarding federal award identification, all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes and the terms and conditions of the federal award, any additional requirements that the pass-through entity imposes on the subrecipient, and a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient’s records and financial statements as necessary. Additionally, the pass-through entity is required to evaluate each subrecipient’s risk of noncompliance, monitoring the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and verify that every subrecipient is audited as required by Subpart F, as necessary. It is the County’s policy, as part of the monitoring process, that each subrecipient of these federal awards be monitored annually. Cause: The County has established formal subrecipient monitoring policies. However, due to staffing issues, the County’s internal control process over subrecipient monitoring was not effective. Effect: A failure to monitor subrecipients’ compliance with relevant federal requirements could result in noncompliance with the terms and conditions of the subawards. Questioned Costs: Unknown. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend that the County ensure adherence to the monitoring policy related to subrecipients and that these subrecipients be monitored on an annual basis in accordance with the policy. Management’s Response: Management agrees with this finding. See separate Corrective Action Plan.
Finding 2022-002
Finding 2022-002 – Subrecipient Monitoring Department of Health and Human Services Passed through Pennsylvania Department of Human Services Foster Care – Title IV-E – ALN 93.658 Subrecipient Monitoring Condition: The County appropriately notified the subrecipients of the federal award identification and performed a risk assessment; however, the County did not monitor ten of the twelve subrecipients during the year to ensure compliance with federal statutes, regulations, and the terms and conditions of the subaward. Criteria: The Pennsylvania Department of Human Services (PA DHS) and 2 CFR section 200.332 require pass-through entities to ensure that the award is clearly identified to the subrecipient as a subaward and includes information at the time of the subaward regarding federal award identification, all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes and the terms and conditions of the federal award, any additional requirements that the pass-through entity imposes on the subrecipient, and a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient’s records and financial statements as necessary. Additionally, the pass-through entity is required to evaluate each subrecipient’s risk of noncompliance, monitoring the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward, and verify that every subrecipient is audited as required by Subpart F, as necessary. It is the County’s policy, as part of the monitoring process, that each subrecipient of these federal awards be monitored annually. Cause: The County has established formal subrecipient monitoring policies. However, due to staffing issues, the County’s internal control process over subrecipient monitoring was not effective. Effect: A failure to monitor subrecipients’ compliance with relevant federal requirements could result in noncompliance with the terms and conditions of the subawards. Questioned Costs: Unknown. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend that the County ensure adherence to the monitoring policy related to subrecipients and that these subrecipients be monitored on an annual basis in accordance with the policy. Management’s Response: Management agrees with this finding. See separate Corrective Action Plan.