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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
Criteria: Pennsylvania is required to ensure the data posted to the PACSES is complete and reliable. Complete data means that all reporting elements from the federal Office of CSE reporting forms necessary to compute Pennsylvania?s performance levels, incentive base amount, and maximum incentive base amount have been provided within the time frames established in the instructions to these forms. Reliable data means the most recent data available found by the Secretary of the Department of Health and Human Services (DHHS) is to be reliable. Additionally, reliable data is a state that exists when data is sufficiently complete and error free to be convincing for their purpose and contest. State data must meet a 95 percent standard of reliability beginning in FFY 2001 (45 CFR 305.1(h) (j) and 305.32(f)). Condition/Context: Procedures performed in accordance with PACSES OCSE 157 Data Reliability Validation instructions on the PACSES case sample universe resulted in one error in the five selections reviewed to verify that the case file have an open application, order or compliant for support services dated prior to 9/30/2022. For one of the five selections tested there was no record of an open application, order or compliant for support services in the file. Cause: Turnover in the County Domestic Relations department resulted in vacancies in positions and delays in records being processed. This resulted in an incomplete record for the selection tested. Effect: Data reliability is important in enforcement of child support orders. The County is not in compliance with certain requirements of the PADHS Single Audit Supplement. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: The County Domestic Relations department communicate the requirements regarding file documentation and record management to the department staff. Views of Responsible Officials and Planned Corrective Actions: This finding occurred as a result of a IV-A case referral from the County Assistance Office (COA). In order to comply with the directive it is necessary that we receive verifiable and sufficient information from the CAO. We did not receive all information necessary from the CAO to comply in this instance. It would have been inappropriate to proceed. Domestic Relations Department will provide semi-annual training to the Intake Unit staff in Case Initiation, record retention, and file documentation beginning in November 2023.
Criteria: The custodial parent, guardian, or caretaker of a minor child(ren) is eligible to apply for Title IV-D CSE services on behalf of a minor child(ren) necessary to establish paternity and obtain financial and medical support from the noncustodial parent. The applications/petitions are to be established as a case file (for processing purposes) within 20 days of receipt by the County Domestic Relations Section, and ensure mandated child support enforcement services are provided timely. Condition/Context: For five of the forty applications/petitions tested files were not established as a case file within 20 days. Cause: Turnover in the County Domestic Relations department resulted in vacancies in positions and delays in records being processed. Effect: Applications/petitions not being converted to a case file timely results in delays child support enforcement services. The County is not in compliance with certain requirements of the PADHS Single Audit Supplement. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: The County Domestic Relations department will communicate the requirements regarding the required time frame for conversion of applications/petitions to a case file to the department staff. Views of Responsible Officials and Planned Corrective Actions: This finding occurred as a result of IV-A case referrals from the County Assistance Office. In order to comply with the directive it is necessary that we receive verifiable and sufficient information from the CAO. We did not receive all information necessary from the CAO to comply in these instances. It would have been inappropriate to proceed. Domestic Relations Department will provide semi-annual training to the Intake Unit staff in Case Initiation, record retention, time frame for conversion of applications/petitions to case files and file documentation beginning in November 2023.
Criteria: For all cases referred to the County Domestic Relations Section, or in applying for services in which the obligation to support and the amount of obligation have been established, the County Domestic Relations Section must maintain and use PACSES for monitoring compliance with the support obligation, identifying the date on which the parent fails to make payments in an amount equal to the support payable for one month, and enforcing the obligation (45 CFR 303.6). Condition/Context: For five of the forty accounts where parent fails to make payments in an amount equal to the support payable for one month records of action to contact delinquent parents was not completed within twenty days. Cause: Turnover in the County Domestic Relations department resulted in vacancies in positions and delays in records. This resulted in an incomplete record for the selection tested. Effect: Record of action to contact delinquent parents was not complete and/or indicated that contact was not attempted timely. The County is not in compliance with certain requirements of the PADHS Single Audit Supplement. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: The County Domestic Relations department communicate the requirements regarding file documentation and record management and requirements regarding time frame for action to contact late payors to the department staff. Views of Responsible Officials and Planned Corrective Actions: This finding occurred as a result of staff shortages, new employees and increased caseloads. Domestic Relations Department will provide semi-annual training to Case Workers on Enforcement, record retention, and file documentation beginning in November 2023.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
Criteria: Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and other means. Condition/Context: For five of the five providers monitored during the program?s fiscal year, the County Child and Youth Services department?s results and findings were communicated to the providers at the conclusion of the review procedures, however providers did not submit a written corrective action plan. Cause: Providers on-site monitoring was completed and the results were communicated to the providers in writing. Notice that a corrective action plan was needed in response was not given to the providers. Effect: Lack of written corrective action plan limits the County Child and Youth Services department?s ability to monitor that the providers takes timely and appropriate action to address deficiencies pertaining to the federal award. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: Providers that receive findings as a result of their on-site monitoring should submit a corrective action plan to the County. Views of Responsible Officials and Planned Corrective Actions: The County Child and Youth Services department will require a corrective action plan for all subrecipients with findings as a result of their on-site monitoring in 2023, and thereafter, that will include the entity?s plan to correct the errors noted, individual responsible and timeline for corrections to be implemented.
Criteria: Title IV-E states that children who receive Placement Maintenance, Adoption Assistance, or Subsidized Permanent Legal Custodianship must meet specific eligibility and reimbursability requirements. The county program should have the eligibility requirements for the applicable special grants (Title IV-E State Plan, Title IV-A State Plan Amendment; TANF State Plan; PA Code, Chapter 3140.101-113 and 3140.201-202). Condition/Context: For two of the twenty-five eligibility files reviewed a court order for adoption could not be located. For one of the twenty-five eligibility files reviewed records of the terminated parental rights could not be located. Cause: Turnover in the County Children and Youth Services (CYS) department resulted in inconsistencies in file maintenance and lack of review of adoption assistance file records. This resulted in an incomplete record for the selections tested. Effect: Incomplete records or unavailable records for adoption assistance recipients. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: The County CYS should implement a file checklist to ensure copies of all Adoption Assistance recipients are complete. Program directors should review the file checklist and compare to the file when determination of eligibility is complete. Checklists should be signed and dated to ensure the approvals are completed. Staff should be trained on eligibility file record requirements and use of checklists to ensure consistent application of the policies. Views of Responsible Officials and Planned Corrective Actions: Starting in February 2023, the County Human Services Department hired a consultant that is completing an internal reconciliation of and review of all 2022-2023 records. Adoption file requirements and checklists have been implemented by the consultant to ensure consistent and complete files. The County CYS office will implement the checklists and policies of the consultant in file management. In addition, action is being taken to digitize all records for active adoption assistance recipients to ensure access is maintained and changes to Adoption Assistance files are kept updated.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
Condition/Context: The block grant report of income and expenditures did not agree with the underlying accounting records, post-closing adjustments incorporated block grant eligible costs as well as costs covered by other funding sources that were included in the block grant reports in error. Cause: Block grant reporting was not completed during the accounting record close process, resulting in expenditures reported in the block grant submission that were not in the accounting detail. Effect: Expenditures reported under block grant reporting are not substantiated by the underlying accounting records. Block grant expenditures were incorrectly stated. Questioned Costs: There are no questioned costs associated with federal fund expenditures for this finding. Block grant report submission includes overstatement of $2,373,726 in expenditures reported to Pennsylvania state human services block grants that are associated with a different funding source. Error is in reporting of Pennsylvania state portions of block grants. This is not a statistically valid sample. Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as part of the report approval process prior to submission. Supporting documentation and reconciliations should be filed for reference purposes. Views of Responsible Officials and Planned Corrective Actions: The County Human Services department will submit a revised block grant report for the 2021-2022 fiscal year by October 31, 2023. Block grant reporting for the 2022-2023 fiscal year will be submitted prior to the accounting record close process to ensure the underlying expenditures in the accounting system are in agreement with the expenditures reported. Internal approvals prior to submission and underlying records for reports will be maintained by the County Human Services department.
Condition/Context: The block grant report of income and expenditures did not agree with the underlying accounting records, post-closing adjustments incorporated block grant eligible costs as well as costs covered by other funding sources that were included in the block grant reports in error. Cause: Block grant reporting was not completed during the accounting record close process, resulting in expenditures reported in the block grant submission that were not in the accounting detail. Effect: Expenditures reported under block grant reporting are not substantiated by the underlying accounting records. Block grant expenditures were incorrectly stated. Questioned Costs: There are no questioned costs associated with federal fund expenditures for this finding. Block grant report submission includes overstatement of $2,373,726 in expenditures reported to Pennsylvania state human services block grants that are associated with a different funding source. Error is in reporting of Pennsylvania state portions of block grants. This is not a statistically valid sample. Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as part of the report approval process prior to submission. Supporting documentation and reconciliations should be filed for reference purposes. Views of Responsible Officials and Planned Corrective Actions: The County Human Services department will submit a revised block grant report for the 2021-2022 fiscal year by October 31, 2023. Block grant reporting for the 2022-2023 fiscal year will be submitted prior to the accounting record close process to ensure the underlying expenditures in the accounting system are in agreement with the expenditures reported. Internal approvals prior to submission and underlying records for reports will be maintained by the County Human Services department.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
Criteria: Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and other means. Condition/Context: For five of the five providers monitored during the program?s fiscal year, the County Child and Youth Services department?s results and findings were communicated to the providers at the conclusion of the review procedures, however providers did not submit a written corrective action plan. Cause: Providers on-site monitoring was completed and the results were communicated to the providers in writing. Notice that a corrective action plan was needed in response was not given to the providers. Effect: Lack of written corrective action plan limits the County Child and Youth Services department?s ability to monitor that the providers takes timely and appropriate action to address deficiencies pertaining to the federal award. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: Providers that receive findings as a result of their on-site monitoring should submit a corrective action plan to the County. Views of Responsible Officials and Planned Corrective Actions: The County Child and Youth Services department will require a corrective action plan for all subrecipients with findings as a result of their on-site monitoring in 2023, and thereafter, that will include the entity?s plan to correct the errors noted, individual responsible and timeline for corrections to be implemented.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
Criteria: Pennsylvania is required to ensure the data posted to the PACSES is complete and reliable. Complete data means that all reporting elements from the federal Office of CSE reporting forms necessary to compute Pennsylvania?s performance levels, incentive base amount, and maximum incentive base amount have been provided within the time frames established in the instructions to these forms. Reliable data means the most recent data available found by the Secretary of the Department of Health and Human Services (DHHS) is to be reliable. Additionally, reliable data is a state that exists when data is sufficiently complete and error free to be convincing for their purpose and contest. State data must meet a 95 percent standard of reliability beginning in FFY 2001 (45 CFR 305.1(h) (j) and 305.32(f)). Condition/Context: Procedures performed in accordance with PACSES OCSE 157 Data Reliability Validation instructions on the PACSES case sample universe resulted in one error in the five selections reviewed to verify that the case file have an open application, order or compliant for support services dated prior to 9/30/2022. For one of the five selections tested there was no record of an open application, order or compliant for support services in the file. Cause: Turnover in the County Domestic Relations department resulted in vacancies in positions and delays in records being processed. This resulted in an incomplete record for the selection tested. Effect: Data reliability is important in enforcement of child support orders. The County is not in compliance with certain requirements of the PADHS Single Audit Supplement. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: The County Domestic Relations department communicate the requirements regarding file documentation and record management to the department staff. Views of Responsible Officials and Planned Corrective Actions: This finding occurred as a result of a IV-A case referral from the County Assistance Office (COA). In order to comply with the directive it is necessary that we receive verifiable and sufficient information from the CAO. We did not receive all information necessary from the CAO to comply in this instance. It would have been inappropriate to proceed. Domestic Relations Department will provide semi-annual training to the Intake Unit staff in Case Initiation, record retention, and file documentation beginning in November 2023.
Criteria: The custodial parent, guardian, or caretaker of a minor child(ren) is eligible to apply for Title IV-D CSE services on behalf of a minor child(ren) necessary to establish paternity and obtain financial and medical support from the noncustodial parent. The applications/petitions are to be established as a case file (for processing purposes) within 20 days of receipt by the County Domestic Relations Section, and ensure mandated child support enforcement services are provided timely. Condition/Context: For five of the forty applications/petitions tested files were not established as a case file within 20 days. Cause: Turnover in the County Domestic Relations department resulted in vacancies in positions and delays in records being processed. Effect: Applications/petitions not being converted to a case file timely results in delays child support enforcement services. The County is not in compliance with certain requirements of the PADHS Single Audit Supplement. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: The County Domestic Relations department will communicate the requirements regarding the required time frame for conversion of applications/petitions to a case file to the department staff. Views of Responsible Officials and Planned Corrective Actions: This finding occurred as a result of IV-A case referrals from the County Assistance Office. In order to comply with the directive it is necessary that we receive verifiable and sufficient information from the CAO. We did not receive all information necessary from the CAO to comply in these instances. It would have been inappropriate to proceed. Domestic Relations Department will provide semi-annual training to the Intake Unit staff in Case Initiation, record retention, time frame for conversion of applications/petitions to case files and file documentation beginning in November 2023.
Criteria: For all cases referred to the County Domestic Relations Section, or in applying for services in which the obligation to support and the amount of obligation have been established, the County Domestic Relations Section must maintain and use PACSES for monitoring compliance with the support obligation, identifying the date on which the parent fails to make payments in an amount equal to the support payable for one month, and enforcing the obligation (45 CFR 303.6). Condition/Context: For five of the forty accounts where parent fails to make payments in an amount equal to the support payable for one month records of action to contact delinquent parents was not completed within twenty days. Cause: Turnover in the County Domestic Relations department resulted in vacancies in positions and delays in records. This resulted in an incomplete record for the selection tested. Effect: Record of action to contact delinquent parents was not complete and/or indicated that contact was not attempted timely. The County is not in compliance with certain requirements of the PADHS Single Audit Supplement. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: The County Domestic Relations department communicate the requirements regarding file documentation and record management and requirements regarding time frame for action to contact late payors to the department staff. Views of Responsible Officials and Planned Corrective Actions: This finding occurred as a result of staff shortages, new employees and increased caseloads. Domestic Relations Department will provide semi-annual training to Case Workers on Enforcement, record retention, and file documentation beginning in November 2023.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
Criteria: Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and other means. Condition/Context: For five of the five providers monitored during the program?s fiscal year, the County Child and Youth Services department?s results and findings were communicated to the providers at the conclusion of the review procedures, however providers did not submit a written corrective action plan. Cause: Providers on-site monitoring was completed and the results were communicated to the providers in writing. Notice that a corrective action plan was needed in response was not given to the providers. Effect: Lack of written corrective action plan limits the County Child and Youth Services department?s ability to monitor that the providers takes timely and appropriate action to address deficiencies pertaining to the federal award. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: Providers that receive findings as a result of their on-site monitoring should submit a corrective action plan to the County. Views of Responsible Officials and Planned Corrective Actions: The County Child and Youth Services department will require a corrective action plan for all subrecipients with findings as a result of their on-site monitoring in 2023, and thereafter, that will include the entity?s plan to correct the errors noted, individual responsible and timeline for corrections to be implemented.
Criteria: Title IV-E states that children who receive Placement Maintenance, Adoption Assistance, or Subsidized Permanent Legal Custodianship must meet specific eligibility and reimbursability requirements. The county program should have the eligibility requirements for the applicable special grants (Title IV-E State Plan, Title IV-A State Plan Amendment; TANF State Plan; PA Code, Chapter 3140.101-113 and 3140.201-202). Condition/Context: For two of the twenty-five eligibility files reviewed a court order for adoption could not be located. For one of the twenty-five eligibility files reviewed records of the terminated parental rights could not be located. Cause: Turnover in the County Children and Youth Services (CYS) department resulted in inconsistencies in file maintenance and lack of review of adoption assistance file records. This resulted in an incomplete record for the selections tested. Effect: Incomplete records or unavailable records for adoption assistance recipients. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: The County CYS should implement a file checklist to ensure copies of all Adoption Assistance recipients are complete. Program directors should review the file checklist and compare to the file when determination of eligibility is complete. Checklists should be signed and dated to ensure the approvals are completed. Staff should be trained on eligibility file record requirements and use of checklists to ensure consistent application of the policies. Views of Responsible Officials and Planned Corrective Actions: Starting in February 2023, the County Human Services Department hired a consultant that is completing an internal reconciliation of and review of all 2022-2023 records. Adoption file requirements and checklists have been implemented by the consultant to ensure consistent and complete files. The County CYS office will implement the checklists and policies of the consultant in file management. In addition, action is being taken to digitize all records for active adoption assistance recipients to ensure access is maintained and changes to Adoption Assistance files are kept updated.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
Condition/Context: The block grant report of income and expenditures did not agree with the underlying accounting records, post-closing adjustments incorporated block grant eligible costs as well as costs covered by other funding sources that were included in the block grant reports in error. Cause: Block grant reporting was not completed during the accounting record close process, resulting in expenditures reported in the block grant submission that were not in the accounting detail. Effect: Expenditures reported under block grant reporting are not substantiated by the underlying accounting records. Block grant expenditures were incorrectly stated. Questioned Costs: There are no questioned costs associated with federal fund expenditures for this finding. Block grant report submission includes overstatement of $2,373,726 in expenditures reported to Pennsylvania state human services block grants that are associated with a different funding source. Error is in reporting of Pennsylvania state portions of block grants. This is not a statistically valid sample. Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as part of the report approval process prior to submission. Supporting documentation and reconciliations should be filed for reference purposes. Views of Responsible Officials and Planned Corrective Actions: The County Human Services department will submit a revised block grant report for the 2021-2022 fiscal year by October 31, 2023. Block grant reporting for the 2022-2023 fiscal year will be submitted prior to the accounting record close process to ensure the underlying expenditures in the accounting system are in agreement with the expenditures reported. Internal approvals prior to submission and underlying records for reports will be maintained by the County Human Services department.
Condition/Context: The block grant report of income and expenditures did not agree with the underlying accounting records, post-closing adjustments incorporated block grant eligible costs as well as costs covered by other funding sources that were included in the block grant reports in error. Cause: Block grant reporting was not completed during the accounting record close process, resulting in expenditures reported in the block grant submission that were not in the accounting detail. Effect: Expenditures reported under block grant reporting are not substantiated by the underlying accounting records. Block grant expenditures were incorrectly stated. Questioned Costs: There are no questioned costs associated with federal fund expenditures for this finding. Block grant report submission includes overstatement of $2,373,726 in expenditures reported to Pennsylvania state human services block grants that are associated with a different funding source. Error is in reporting of Pennsylvania state portions of block grants. This is not a statistically valid sample. Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as part of the report approval process prior to submission. Supporting documentation and reconciliations should be filed for reference purposes. Views of Responsible Officials and Planned Corrective Actions: The County Human Services department will submit a revised block grant report for the 2021-2022 fiscal year by October 31, 2023. Block grant reporting for the 2022-2023 fiscal year will be submitted prior to the accounting record close process to ensure the underlying expenditures in the accounting system are in agreement with the expenditures reported. Internal approvals prior to submission and underlying records for reports will be maintained by the County Human Services department.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
Criteria: Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and other means. Condition/Context: For five of the five providers monitored during the program?s fiscal year, the County Child and Youth Services department?s results and findings were communicated to the providers at the conclusion of the review procedures, however providers did not submit a written corrective action plan. Cause: Providers on-site monitoring was completed and the results were communicated to the providers in writing. Notice that a corrective action plan was needed in response was not given to the providers. Effect: Lack of written corrective action plan limits the County Child and Youth Services department?s ability to monitor that the providers takes timely and appropriate action to address deficiencies pertaining to the federal award. Questioned Costs: There are no questioned costs associated with this finding. This is not a statistically valid sample. Recommendation: Providers that receive findings as a result of their on-site monitoring should submit a corrective action plan to the County. Views of Responsible Officials and Planned Corrective Actions: The County Child and Youth Services department will require a corrective action plan for all subrecipients with findings as a result of their on-site monitoring in 2023, and thereafter, that will include the entity?s plan to correct the errors noted, individual responsible and timeline for corrections to be implemented.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.
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 nine 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, as a result of turnover within the County, beyond the nine-month due date. Cause: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. 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 Management agrees and will submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period ended December 31, 2022.