FAC Explorer

Audit 30661

FY End
2022-12-31
Total Expended
$54.66M
Findings
2
Programs
52
Organization: County of Cumberland, Pennsylvania (PA)
Year: 2022 Accepted: 2023-09-27
Auditor: Boyer & Ritter LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37089 2022-001 - - N
613531 2022-001 - - N

Programs

ALN Program Spent Major Findings
93.563 Child Support Enforcement $2.50M - 0
93.658 Foster Care_title IV-E $2.15M Yes 1
14.239 Home Investment Partnerships Program $1.25M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $883,773 Yes 0
93.498 Provider Relief Fund $858,426 - 0
93.788 Opioid Str $824,478 - 0
20.205 Highway Planning and Construction $743,186 - 0
93.667 Social Services Block Grant $357,715 - 0
14.218 Community Development Block Grants/entitlement Grants $302,826 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $262,830 - 0
16.575 Crime Victim Assistance $245,088 - 0
93.558 Temporary Assistance for Needy Families $234,988 - 0
20.600 State and Community Highway Safety $221,054 - 0
10.569 Emergency Food Assistance Program (food Commodities) $183,543 - 0
93.778 Medical Assistance Program $183,417 - 0
84.181 Special Education-Grants for Infants and Families $182,281 - 0
93.659 Adoption Assistance $159,543 - 0
97.042 Emergency Management Performance Grants $126,848 - 0
14.231 Emergency Solutions Grant Program $125,896 - 0
16.588 Violence Against Women Formula Grants $125,000 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $101,717 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $99,067 - 0
90.404 2018 Hava Election Security Grants $96,744 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $89,989 - 0
66.466 Chesapeake Bay Program $80,662 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $72,844 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $66,805 - 0
16.606 State Criminal Alien Assistance Program $65,449 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $57,310 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $48,225 - 0
20.616 National Priority Safety Programs $36,597 - 0
93.958 Block Grants for Community Mental Health Services $32,865 - 0
93.053 Nutrition Services Incentive Program $31,587 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $26,428 - 0
97.067 Homeland Security Grant Program $23,928 - 0
16.922 Equitable Sharing Program $13,745 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $12,509 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $11,294 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $10,302 - 0
93.071 Medicare Enrollment Assistance Program $9,668 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $9,661 - 0
93.556 Promoting Safe and Stable Families $9,605 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $6,963 - 0
93.090 Guardianship Assistance $6,115 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $4,546 - 0
93.324 State Health Insurance Assistance Program $3,301 - 0
66.460 Nonpoint Source Implementation Grants $2,000 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $2,000 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,906 - 0
17.225 Unemployment Insurance $-4,552 - 0
21.023 Emergency Rental Assistance Program $-30,230 - 0

Contacts

Name Title Type
RUWQRZF2BAG5 Dana Best Auditee
7172406515 Matthew W Wildasin CPA Auditor
No contacts on file

Notes to SEFA

Title: Noncash Awards Accounting Policies: Expenditures reported on the Schedule 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 Schedule 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 auditee did not use the de minimis cost rate. The amount of food commodities reported on the Schedule is the value of the food commodities distributed by the U.S. Department of Agriculture during the current year and priced at the value of the commodity at the time of distribution.
Title: Federal Indirect Rate Accounting Policies: Expenditures reported on the Schedule 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 Schedule 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 auditee did not use the de minimis cost rate. The County used the Central Services Cost Allocation Plan prepared by Maximus in accordance with the requirements of Uniform Guidance and the Federal award(s) to which they apply. The 2022 Cost Allocation Plan is completed by using 2020 expenditure data.

Finding Details

Finding 2022-001
Finding 2022-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Assistance Listing Number: 93.658 Foster Care Title IV-E Criteria: Pursuant to the Pennsylvania Code, Title 55, Chapter 3140, ? 3140.31 Reporting of Expenditures, and the DHS compliance supplement, submission of quarterly expenditure reports are required to be submitted within 45 days of the end of each quarter. Condition: All four (4) quarterly invoices and Act 148 reports for calendar year 2022 were submitted later than 45 days after the end of the quarter as required. Questioned Costs: None Cause: The County did not receive provider invoices in a timely manner and was therefore unable to accurately complete and submit their quarterly expenditure reports by the 45-day reporting due date. Effect: Children and Youth Services is not in compliance with federal and state reporting requirements. Repeat Finding: No Recommendation: We recommend that Children and Youth Services establish and implement controls necessary to obtain provider information timelier to ensure the County?s quarterly expenditure reports are filed with 45 days after the quarter?s end in accordance with state and federal reporting requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-001
Finding 2022-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Assistance Listing Number: 93.658 Foster Care Title IV-E Criteria: Pursuant to the Pennsylvania Code, Title 55, Chapter 3140, ? 3140.31 Reporting of Expenditures, and the DHS compliance supplement, submission of quarterly expenditure reports are required to be submitted within 45 days of the end of each quarter. Condition: All four (4) quarterly invoices and Act 148 reports for calendar year 2022 were submitted later than 45 days after the end of the quarter as required. Questioned Costs: None Cause: The County did not receive provider invoices in a timely manner and was therefore unable to accurately complete and submit their quarterly expenditure reports by the 45-day reporting due date. Effect: Children and Youth Services is not in compliance with federal and state reporting requirements. Repeat Finding: No Recommendation: We recommend that Children and Youth Services establish and implement controls necessary to obtain provider information timelier to ensure the County?s quarterly expenditure reports are filed with 45 days after the quarter?s end in accordance with state and federal reporting requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.