FAC Explorer

Audit 292829

FY End
2022-12-31
Total Expended
$30.67M
Findings
20
Programs
39
Organization: County of Monroe, Pennsylvania (PA)
Year: 2022 Accepted: 2024-02-29
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
371175 2022-003 Significant Deficiency - L
371176 2022-003 Significant Deficiency - L
371177 2022-003 Significant Deficiency - L
371178 2022-003 Significant Deficiency - L
371179 2022-003 Significant Deficiency - L
371180 2022-003 Significant Deficiency - L
371181 2022-003 Significant Deficiency - L
371182 2022-003 Significant Deficiency - L
371183 2022-003 Significant Deficiency - L
371184 2022-003 Significant Deficiency - L
947617 2022-003 Significant Deficiency - L
947618 2022-003 Significant Deficiency - L
947619 2022-003 Significant Deficiency - L
947620 2022-003 Significant Deficiency - L
947621 2022-003 Significant Deficiency - L
947622 2022-003 Significant Deficiency - L
947623 2022-003 Significant Deficiency - L
947624 2022-003 Significant Deficiency - L
947625 2022-003 Significant Deficiency - L
947626 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $10.42M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $8.70M Yes 1
93.563 Child Support Enforcement $1.20M Yes 1
93.659 Adoption Assistance $1.13M Yes 1
93.658 Foster Care_title IV-E $1.08M Yes 1
10.178 Trade Mitigation Program Eligible Recipient Agency Operational Funds (a) $1.05M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $811,894 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $709,186 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $356,599 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $321,710 - 0
17.259 Wia Youth Activities $289,564 - 0
93.778 Medical Assistance Program $264,274 - 0
14.231 Emergency Solutions Grant Program $257,534 Yes 1
93.788 Opioid Str $254,422 - 0
93.090 Guardianship Assistance $210,136 - 0
93.569 Community Services Block Grant $201,391 - 0
10.569 Emergency Food Assistance Program (food Commodities) $192,763 - 0
17.258 Wia Adult Program $178,783 - 0
17.278 Wia Dislocated Worker Formula Grants $178,770 - 0
93.558 Temporary Assistance for Needy Families $171,085 - 0
16.575 Crime Victim Assistance $156,664 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $137,363 - 0
97.042 Emergency Management Performance Grants $113,635 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $87,428 - 0
93.053 Nutrition Services Incentive Program $79,124 - 0
94.002 Retired and Senior Volunteer Program $76,650 - 0
93.667 Social Services Block Grant $66,575 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $61,263 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $40,662 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $30,287 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $23,472 - 0
93.324 State Health Insurance Assistance Program $15,243 - 0
97.024 Emergency Food and Shelter National Board Program $9,543 - 0
93.556 Promoting Safe and Stable Families $5,920 - 0
93.071 Medicare Enrollment Assistance Program $5,736 - 0
97.067 Homeland Security Grant Program $4,164 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $3,844 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,804 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $0 - 0

Contacts

Name Title Type
GAMCNZFZEPC7 Jennifer Barclay Auditee
5705173131 Andrea Caladie, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedules are reported on the modified 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. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards and the schedule of selected Commonwealth of Pennsylvania, Department of Human Services Assistance (collectively, the Schedules) include the federal and selected state award activity of the County of Monroe, Pennsylvania (the County) under programs of the federal government and selected Commonwealth of Pennsylvania, Department of Human Services expenditures under programs of the Department of Human Services for the year ended December 31, 2022. The information in these Schedules 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) and the Commonwealth of Pennsylvania, Department of Human Services Single Audit Supplement. Because the Schedules present only a selected portion of the operations of the County, they are not intended to and does not present the financial position, changes in net position/fund balance or cash flows of the County in its entirety.
Title: CHILD SUPPORT ENFORCEMENT Accounting Policies: Expenditures reported on the Schedules are reported on the modified 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. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. SEE THE NOTES TO THE SEFA FOR TABLE

Finding Details

Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Finding 2022-003
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.