FAC Explorer

Audit 321313

FY End
2023-12-31
Total Expended
$38.11M
Findings
20
Programs
50
Organization: County of Cumberland, Pennsylvania (PA)
Year: 2023 Accepted: 2024-09-26
Auditor: Boyer & Ritter LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498553 2023-001 Significant Deficiency - L
498554 2023-002 - - N
498555 2023-001 Significant Deficiency - L
498556 2023-002 - - N
498557 2023-001 Significant Deficiency - L
498558 2023-002 - - N
498559 2023-001 Significant Deficiency - L
498560 2023-002 - - N
498561 2023-001 Significant Deficiency - L
498562 2023-002 - - N
1074995 2023-001 Significant Deficiency - L
1074996 2023-002 - - N
1074997 2023-001 Significant Deficiency - L
1074998 2023-002 - - N
1074999 2023-001 Significant Deficiency - L
1075000 2023-002 - - N
1075001 2023-001 Significant Deficiency - L
1075002 2023-002 - - N
1075003 2023-001 Significant Deficiency - L
1075004 2023-002 - - N

Programs

ALN Program Spent Major Findings
93.563 Child Support Enforcement $2.36M Yes 0
14.218 Community Development Block Grants/entitlement Grants $1.18M - 0
21.023 Emergency Rental Assistance Program $1.16M Yes 0
14.239 Home Investment Partnerships Program $297,402 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $268,691 - 0
66.204 Multipurpose Grants to States and Tribes $267,195 - 0
93.556 Promoting Safe and Stable Families $254,077 - 0
93.958 Block Grants for Community Mental Health Services $207,951 Yes 0
10.569 Emergency Food Assistance Program (food Commodities) $166,428 - 0
93.788 Opioid Str $160,499 - 0
93.659 Adoption Assistance $160,029 Yes 2
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $148,246 - 0
20.600 State and Community Highway Safety $127,291 - 0
93.558 Temporary Assistance for Needy Families $117,494 - 0
16.588 Violence Against Women Formula Grants $114,950 - 0
93.778 Medical Assistance Program $107,609 - 0
84.181 Special Education-Grants for Infants and Families $94,942 - 0
14.231 Emergency Solutions Grant Program $90,974 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $86,504 - 0
93.667 Social Services Block Grant $66,796 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $65,519 - 0
66.964 Chesapeake Bay Program Implementation, Regulatory/accountability and Monitoring Grants $63,673 - 0
16.575 Crime Victim Assistance $63,412 - 0
97.042 Emergency Management Performance Grants $59,495 - 0
93.658 Foster Care_title IV-E $59,175 - 0
20.205 Highway Planning and Construction $55,385 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
93.053 Nutrition Services Incentive Program $42,290 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,413 Yes 0
90.404 2018 Hava Election Security Grants $18,435 - 0
93.071 Medicare Enrollment Assistance Program $17,867 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $17,766 - 0
16.606 State Criminal Alien Assistance Program $15,142 - 0
20.616 National Priority Safety Programs $14,919 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $13,214 - 0
66.466 Chesapeake Bay Program $13,165 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $11,435 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $11,146 - 0
97.067 Homeland Security Grant Program $10,145 - 0
16.922 Equitable Sharing Program $8,346 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $7,597 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $6,540 - 0
93.090 Guardianship Assistance $6,052 - 0
16.582 Crime Victim Assistance/discretionary Grants $4,986 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,304 Yes 0
93.324 State Health Insurance Assistance Program $4,253 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,469 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $3,181 - 0
66.460 Nonpoint Source Implementation Grants $2,000 - 0
17.225 Unemployment Insurance $-11,699 - 0

Contacts

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

Notes to SEFA

Title: Basis of Presentation 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 accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the County of Cumberland, Pennsylvania under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County of Cumberland, Pennsylvania, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County of Cumberland, Pennsylvania.
Title: Federal Payments Passed Through the Pennsylvania Department of Human Services (DHS), the Pennsylvania Department of Community and Economic Development (DCED), and the Pennsylvania Emergency Management Agency (PEMA) 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 Federal payments column on the accompanying Schedule reflects the total federal awards paid to the County by DHS, DCED, and PEMA, as required to be reported by the DHS Single Audit Supplement and the County’s grant agreements with DCED and as requested by PEMA, respectively.
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 2023 Cost Allocation Plan is completed by using 2021 expenditure data.

Finding Details

Finding 2023-001
Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-002
Finding 2023-002: Special Tests and Provisions Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Code Title 55, Section 3130.61 states that “The County agency shall prepare, within 60 days of accepting a family for service, a written family service plan for each family receiving services through the County agency. Condition: The County is providing services under the Children and Youth grant to eligible families. As a result, the County is required to prepare a Family Service Plan (FSP) for a family accepted for services within 60 days of acceptance. The County did not complete an FSP within 60 days for 1 of the 40 families selected for testing. Questioned Costs: None Context: The County has been providing Children and Youth services to families under a grant passed through the Pennsylvania Department of Human Services (DHS). Once a family has been accepted for services, a FSP is to be developed to track the progress of the individuals which will include services to be provided and desired outcomes of the services as well as the actions to be taken by each family member listed in the plan. The FSP is to be reviewed and updated for outcomes every 6 months. Failure to complete the initial FSP within the 60-day period could delay the family the opportunity to receive the suggested services and treatment. Cause: The County does not have a tracking mechanism that alerts caseworkers as to when family services plans are due based on when a family is accepted for services. Effect: The County could have provided services to individuals that did not relate to the established FSP. Repeat Finding: No Recommendation: We recommend the County develop tracking mechanisms that will alert caseworkers of initial FSP due dates to ensure that all initial FSP’s are completed within the 60- day required time frame. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-001
Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-002
Finding 2023-002: Special Tests and Provisions Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Code Title 55, Section 3130.61 states that “The County agency shall prepare, within 60 days of accepting a family for service, a written family service plan for each family receiving services through the County agency. Condition: The County is providing services under the Children and Youth grant to eligible families. As a result, the County is required to prepare a Family Service Plan (FSP) for a family accepted for services within 60 days of acceptance. The County did not complete an FSP within 60 days for 1 of the 40 families selected for testing. Questioned Costs: None Context: The County has been providing Children and Youth services to families under a grant passed through the Pennsylvania Department of Human Services (DHS). Once a family has been accepted for services, a FSP is to be developed to track the progress of the individuals which will include services to be provided and desired outcomes of the services as well as the actions to be taken by each family member listed in the plan. The FSP is to be reviewed and updated for outcomes every 6 months. Failure to complete the initial FSP within the 60-day period could delay the family the opportunity to receive the suggested services and treatment. Cause: The County does not have a tracking mechanism that alerts caseworkers as to when family services plans are due based on when a family is accepted for services. Effect: The County could have provided services to individuals that did not relate to the established FSP. Repeat Finding: No Recommendation: We recommend the County develop tracking mechanisms that will alert caseworkers of initial FSP due dates to ensure that all initial FSP’s are completed within the 60- day required time frame. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-001
Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-002
Finding 2023-002: Special Tests and Provisions Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Code Title 55, Section 3130.61 states that “The County agency shall prepare, within 60 days of accepting a family for service, a written family service plan for each family receiving services through the County agency. Condition: The County is providing services under the Children and Youth grant to eligible families. As a result, the County is required to prepare a Family Service Plan (FSP) for a family accepted for services within 60 days of acceptance. The County did not complete an FSP within 60 days for 1 of the 40 families selected for testing. Questioned Costs: None Context: The County has been providing Children and Youth services to families under a grant passed through the Pennsylvania Department of Human Services (DHS). Once a family has been accepted for services, a FSP is to be developed to track the progress of the individuals which will include services to be provided and desired outcomes of the services as well as the actions to be taken by each family member listed in the plan. The FSP is to be reviewed and updated for outcomes every 6 months. Failure to complete the initial FSP within the 60-day period could delay the family the opportunity to receive the suggested services and treatment. Cause: The County does not have a tracking mechanism that alerts caseworkers as to when family services plans are due based on when a family is accepted for services. Effect: The County could have provided services to individuals that did not relate to the established FSP. Repeat Finding: No Recommendation: We recommend the County develop tracking mechanisms that will alert caseworkers of initial FSP due dates to ensure that all initial FSP’s are completed within the 60- day required time frame. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-001
Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-002
Finding 2023-002: Special Tests and Provisions Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Code Title 55, Section 3130.61 states that “The County agency shall prepare, within 60 days of accepting a family for service, a written family service plan for each family receiving services through the County agency. Condition: The County is providing services under the Children and Youth grant to eligible families. As a result, the County is required to prepare a Family Service Plan (FSP) for a family accepted for services within 60 days of acceptance. The County did not complete an FSP within 60 days for 1 of the 40 families selected for testing. Questioned Costs: None Context: The County has been providing Children and Youth services to families under a grant passed through the Pennsylvania Department of Human Services (DHS). Once a family has been accepted for services, a FSP is to be developed to track the progress of the individuals which will include services to be provided and desired outcomes of the services as well as the actions to be taken by each family member listed in the plan. The FSP is to be reviewed and updated for outcomes every 6 months. Failure to complete the initial FSP within the 60-day period could delay the family the opportunity to receive the suggested services and treatment. Cause: The County does not have a tracking mechanism that alerts caseworkers as to when family services plans are due based on when a family is accepted for services. Effect: The County could have provided services to individuals that did not relate to the established FSP. Repeat Finding: No Recommendation: We recommend the County develop tracking mechanisms that will alert caseworkers of initial FSP due dates to ensure that all initial FSP’s are completed within the 60- day required time frame. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-001
Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-002
Finding 2023-002: Special Tests and Provisions Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Code Title 55, Section 3130.61 states that “The County agency shall prepare, within 60 days of accepting a family for service, a written family service plan for each family receiving services through the County agency. Condition: The County is providing services under the Children and Youth grant to eligible families. As a result, the County is required to prepare a Family Service Plan (FSP) for a family accepted for services within 60 days of acceptance. The County did not complete an FSP within 60 days for 1 of the 40 families selected for testing. Questioned Costs: None Context: The County has been providing Children and Youth services to families under a grant passed through the Pennsylvania Department of Human Services (DHS). Once a family has been accepted for services, a FSP is to be developed to track the progress of the individuals which will include services to be provided and desired outcomes of the services as well as the actions to be taken by each family member listed in the plan. The FSP is to be reviewed and updated for outcomes every 6 months. Failure to complete the initial FSP within the 60-day period could delay the family the opportunity to receive the suggested services and treatment. Cause: The County does not have a tracking mechanism that alerts caseworkers as to when family services plans are due based on when a family is accepted for services. Effect: The County could have provided services to individuals that did not relate to the established FSP. Repeat Finding: No Recommendation: We recommend the County develop tracking mechanisms that will alert caseworkers of initial FSP due dates to ensure that all initial FSP’s are completed within the 60- day required time frame. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-001
Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-002
Finding 2023-002: Special Tests and Provisions Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Code Title 55, Section 3130.61 states that “The County agency shall prepare, within 60 days of accepting a family for service, a written family service plan for each family receiving services through the County agency. Condition: The County is providing services under the Children and Youth grant to eligible families. As a result, the County is required to prepare a Family Service Plan (FSP) for a family accepted for services within 60 days of acceptance. The County did not complete an FSP within 60 days for 1 of the 40 families selected for testing. Questioned Costs: None Context: The County has been providing Children and Youth services to families under a grant passed through the Pennsylvania Department of Human Services (DHS). Once a family has been accepted for services, a FSP is to be developed to track the progress of the individuals which will include services to be provided and desired outcomes of the services as well as the actions to be taken by each family member listed in the plan. The FSP is to be reviewed and updated for outcomes every 6 months. Failure to complete the initial FSP within the 60-day period could delay the family the opportunity to receive the suggested services and treatment. Cause: The County does not have a tracking mechanism that alerts caseworkers as to when family services plans are due based on when a family is accepted for services. Effect: The County could have provided services to individuals that did not relate to the established FSP. Repeat Finding: No Recommendation: We recommend the County develop tracking mechanisms that will alert caseworkers of initial FSP due dates to ensure that all initial FSP’s are completed within the 60- day required time frame. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-001
Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-002
Finding 2023-002: Special Tests and Provisions Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Code Title 55, Section 3130.61 states that “The County agency shall prepare, within 60 days of accepting a family for service, a written family service plan for each family receiving services through the County agency. Condition: The County is providing services under the Children and Youth grant to eligible families. As a result, the County is required to prepare a Family Service Plan (FSP) for a family accepted for services within 60 days of acceptance. The County did not complete an FSP within 60 days for 1 of the 40 families selected for testing. Questioned Costs: None Context: The County has been providing Children and Youth services to families under a grant passed through the Pennsylvania Department of Human Services (DHS). Once a family has been accepted for services, a FSP is to be developed to track the progress of the individuals which will include services to be provided and desired outcomes of the services as well as the actions to be taken by each family member listed in the plan. The FSP is to be reviewed and updated for outcomes every 6 months. Failure to complete the initial FSP within the 60-day period could delay the family the opportunity to receive the suggested services and treatment. Cause: The County does not have a tracking mechanism that alerts caseworkers as to when family services plans are due based on when a family is accepted for services. Effect: The County could have provided services to individuals that did not relate to the established FSP. Repeat Finding: No Recommendation: We recommend the County develop tracking mechanisms that will alert caseworkers of initial FSP due dates to ensure that all initial FSP’s are completed within the 60- day required time frame. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-001
Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-002
Finding 2023-002: Special Tests and Provisions Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Code Title 55, Section 3130.61 states that “The County agency shall prepare, within 60 days of accepting a family for service, a written family service plan for each family receiving services through the County agency. Condition: The County is providing services under the Children and Youth grant to eligible families. As a result, the County is required to prepare a Family Service Plan (FSP) for a family accepted for services within 60 days of acceptance. The County did not complete an FSP within 60 days for 1 of the 40 families selected for testing. Questioned Costs: None Context: The County has been providing Children and Youth services to families under a grant passed through the Pennsylvania Department of Human Services (DHS). Once a family has been accepted for services, a FSP is to be developed to track the progress of the individuals which will include services to be provided and desired outcomes of the services as well as the actions to be taken by each family member listed in the plan. The FSP is to be reviewed and updated for outcomes every 6 months. Failure to complete the initial FSP within the 60-day period could delay the family the opportunity to receive the suggested services and treatment. Cause: The County does not have a tracking mechanism that alerts caseworkers as to when family services plans are due based on when a family is accepted for services. Effect: The County could have provided services to individuals that did not relate to the established FSP. Repeat Finding: No Recommendation: We recommend the County develop tracking mechanisms that will alert caseworkers of initial FSP due dates to ensure that all initial FSP’s are completed within the 60- day required time frame. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-001
Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-002
Finding 2023-002: Special Tests and Provisions Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Code Title 55, Section 3130.61 states that “The County agency shall prepare, within 60 days of accepting a family for service, a written family service plan for each family receiving services through the County agency. Condition: The County is providing services under the Children and Youth grant to eligible families. As a result, the County is required to prepare a Family Service Plan (FSP) for a family accepted for services within 60 days of acceptance. The County did not complete an FSP within 60 days for 1 of the 40 families selected for testing. Questioned Costs: None Context: The County has been providing Children and Youth services to families under a grant passed through the Pennsylvania Department of Human Services (DHS). Once a family has been accepted for services, a FSP is to be developed to track the progress of the individuals which will include services to be provided and desired outcomes of the services as well as the actions to be taken by each family member listed in the plan. The FSP is to be reviewed and updated for outcomes every 6 months. Failure to complete the initial FSP within the 60-day period could delay the family the opportunity to receive the suggested services and treatment. Cause: The County does not have a tracking mechanism that alerts caseworkers as to when family services plans are due based on when a family is accepted for services. Effect: The County could have provided services to individuals that did not relate to the established FSP. Repeat Finding: No Recommendation: We recommend the County develop tracking mechanisms that will alert caseworkers of initial FSP due dates to ensure that all initial FSP’s are completed within the 60- day required time frame. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-001
Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2023-002
Finding 2023-002: Special Tests and Provisions Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Code Title 55, Section 3130.61 states that “The County agency shall prepare, within 60 days of accepting a family for service, a written family service plan for each family receiving services through the County agency. Condition: The County is providing services under the Children and Youth grant to eligible families. As a result, the County is required to prepare a Family Service Plan (FSP) for a family accepted for services within 60 days of acceptance. The County did not complete an FSP within 60 days for 1 of the 40 families selected for testing. Questioned Costs: None Context: The County has been providing Children and Youth services to families under a grant passed through the Pennsylvania Department of Human Services (DHS). Once a family has been accepted for services, a FSP is to be developed to track the progress of the individuals which will include services to be provided and desired outcomes of the services as well as the actions to be taken by each family member listed in the plan. The FSP is to be reviewed and updated for outcomes every 6 months. Failure to complete the initial FSP within the 60-day period could delay the family the opportunity to receive the suggested services and treatment. Cause: The County does not have a tracking mechanism that alerts caseworkers as to when family services plans are due based on when a family is accepted for services. Effect: The County could have provided services to individuals that did not relate to the established FSP. Repeat Finding: No Recommendation: We recommend the County develop tracking mechanisms that will alert caseworkers of initial FSP due dates to ensure that all initial FSP’s are completed within the 60- day required time frame. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.