FAC Explorer

Audit 321168

FY End
2023-12-31
Total Expended
$2.12M
Findings
4
Programs
14
Organization: County of Fulton, Pennsylvania (PA)
Year: 2023 Accepted: 2024-09-26
Auditor: Rkl LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498469 2023-001 - Yes E
498470 2023-001 - Yes E
1074911 2023-001 - Yes E
1074912 2023-001 - Yes E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $700,793 Yes 0
10.569 Emergency Food Assistance Program (food Commodities) $612,745 Yes 1
93.778 Medical Assistance Program $264,234 - 0
93.563 Child Support Enforcement $190,011 - 0
93.658 Foster Care_title IV-E $137,098 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $63,609 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $53,228 - 0
93.659 Adoption Assistance $27,476 - 0
93.667 Social Services Block Grant $19,307 - 0
93.958 Block Grants for Community Mental Health Services $18,374 - 0
93.558 Temporary Assistance for Needy Families $12,406 - 0
93.556 Promoting Safe and Stable Families $10,997 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $6,673 Yes 1
93.472 Title IV-E Prevention and Family Services and Programs (a) $1,096 - 0

Contacts

Name Title Type
NK2UBP3BXPE3 Michael Lamb Auditee
7174856874 Jill Gilbert Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Reporting Entity Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of the County of Fulton, McConnellsburg, Pennsylvania (the County). The reporting entity is defined in Note 1 to the County's financial statements.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the schedule of expenditures of federal awards 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.
Title: Note 3 - Indirect Cost Rate Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The County has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 4 - Related Party Transactions Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The Human Services Director is the Vice President of the Board of the Fulton County Family Partnership, Inc. The Fulton County Family Partnership, Inc. received pass through funding from the County for the Medical Assistance Transportation Program in the amount of $432,983.
Title: Note 5 - Program Clusters Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards 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. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The following program clusters, as defined by the OMB Compliance Supplement, were treated as single programs for determining major programs: CFDA # Expenditures Food Distribution Cluster 10.568 $ 6,673 10.569 612,745 619,418 Medicaid Cluster 93.778 264,234 $ 883,652

Finding Details

Finding 2023-001
Section II - Financial Statement Findings None. Section III - Federal Award Findings and Questioned Costs Questioned Costs Finding 2023 001 (Food Distribution Cluster CFDA# 10.568/ 10.569 Eligibility for Individuals and Inventory Records N/A The audit requirements of the OMB Compliance Supplement require that the County demonstrates that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Condition The County does not maintain a population of clients it serves to select a sample to test if it serves predominately needy persons, does not maintain perpetual inventory records, or perform an annual physical inventory observation as of December 31, 2023. Criteria The County is required to demonstrate that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Cause These documents and records were not maintained during the year ended December 31, 2023. Effect Documents and records were not able to be produced for the year ended December 31, 2023. Recommendation The County should maintain documents and records to ensure compliance with the audit requirements of the OMB Compliance Supplement to demonstrate that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Management's Response See the attached response from management.
Finding 2023-001
Section II - Financial Statement Findings None. Section III - Federal Award Findings and Questioned Costs Questioned Costs Finding 2023 001 (Food Distribution Cluster CFDA# 10.568/ 10.569 Eligibility for Individuals and Inventory Records N/A The audit requirements of the OMB Compliance Supplement require that the County demonstrates that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Condition The County does not maintain a population of clients it serves to select a sample to test if it serves predominately needy persons, does not maintain perpetual inventory records, or perform an annual physical inventory observation as of December 31, 2023. Criteria The County is required to demonstrate that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Cause These documents and records were not maintained during the year ended December 31, 2023. Effect Documents and records were not able to be produced for the year ended December 31, 2023. Recommendation The County should maintain documents and records to ensure compliance with the audit requirements of the OMB Compliance Supplement to demonstrate that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Management's Response See the attached response from management.
Finding 2023-001
Section II - Financial Statement Findings None. Section III - Federal Award Findings and Questioned Costs Questioned Costs Finding 2023 001 (Food Distribution Cluster CFDA# 10.568/ 10.569 Eligibility for Individuals and Inventory Records N/A The audit requirements of the OMB Compliance Supplement require that the County demonstrates that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Condition The County does not maintain a population of clients it serves to select a sample to test if it serves predominately needy persons, does not maintain perpetual inventory records, or perform an annual physical inventory observation as of December 31, 2023. Criteria The County is required to demonstrate that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Cause These documents and records were not maintained during the year ended December 31, 2023. Effect Documents and records were not able to be produced for the year ended December 31, 2023. Recommendation The County should maintain documents and records to ensure compliance with the audit requirements of the OMB Compliance Supplement to demonstrate that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Management's Response See the attached response from management.
Finding 2023-001
Section II - Financial Statement Findings None. Section III - Federal Award Findings and Questioned Costs Questioned Costs Finding 2023 001 (Food Distribution Cluster CFDA# 10.568/ 10.569 Eligibility for Individuals and Inventory Records N/A The audit requirements of the OMB Compliance Supplement require that the County demonstrates that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Condition The County does not maintain a population of clients it serves to select a sample to test if it serves predominately needy persons, does not maintain perpetual inventory records, or perform an annual physical inventory observation as of December 31, 2023. Criteria The County is required to demonstrate that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Cause These documents and records were not maintained during the year ended December 31, 2023. Effect Documents and records were not able to be produced for the year ended December 31, 2023. Recommendation The County should maintain documents and records to ensure compliance with the audit requirements of the OMB Compliance Supplement to demonstrate that it serves predominately needy persons, maintains receipts, usage/distribution, losses, and ending inventory, and performs an annual physical inventory observation. Management's Response See the attached response from management.