FAC Explorer

Audit 2976

FY End
2022-12-31
Total Expended
$867,104
Findings
10
Programs
25
Organization: County of Sullivan (PA)
Year: 2022 Accepted: 2023-11-13
Auditor: Larson Kellett & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1713 2022-012 Material Weakness Yes N
1714 2022-012 Material Weakness Yes N
1715 2022-012 Material Weakness Yes N
1716 2022-012 Material Weakness Yes N
1717 2022-012 Material Weakness Yes N
578155 2022-012 Material Weakness Yes N
578156 2022-012 Material Weakness Yes N
578157 2022-012 Material Weakness Yes N
578158 2022-012 Material Weakness Yes N
578159 2022-012 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $147,106 Yes 1
10.923 Emergency Watershed Protection Program $89,175 - 0
97.042 Emergency Management Performance Grants $63,504 - 0
21.023 Emergency Rental Assistance Program $43,763 - 0
93.563 Child Support Enforcement $34,022 - 0
93.778 Medical Assistance Program $27,278 - 0
66.460 Nonpoint Source Implementation Grants $18,853 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $15,439 Yes 1
97.024 Emergency Food and Shelter National Board Program $9,752 - 0
93.958 Block Grants for Community Mental Health Services $8,484 - 0
66.466 Chesapeake Bay Program $8,085 - 0
45.310 Grants to States $8,075 - 0
10.569 Emergency Food Assistance Program (food Commodities) $7,159 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,411 - 0
93.558 Temporary Assistance for Needy Families $3,296 - 0
93.667 Social Services Block Grant $2,876 - 0
93.659 Adoption Assistance $2,873 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $2,736 - 0
93.556 Promoting Safe and Stable Families $2,000 - 0
90.404 2018 Hava Election Security Grants $1,947 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,752 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $975 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $960 - 0
93.090 Guardianship Assistance $679 - 0
93.658 Foster Care_title IV-E $173 - 0

Contacts

Name Title Type
M75FND7PLHN6 Hope Verelst Auditee
5709465201 Thomas McMahon Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the 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. Federal receipts are reported on the cash basis of accounting as requested by Pennsylvania state agencies. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-012
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2021-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County's corrective action plan.
Finding 2022-012
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2021-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County's corrective action plan.
Finding 2022-012
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2021-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County's corrective action plan.
Finding 2022-012
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2021-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County's corrective action plan.
Finding 2022-012
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2021-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County's corrective action plan.
Finding 2022-012
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2021-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County's corrective action plan.
Finding 2022-012
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2021-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County's corrective action plan.
Finding 2022-012
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2021-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County's corrective action plan.
Finding 2022-012
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2021-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County's corrective action plan.
Finding 2022-012
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2021-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County's corrective action plan.