FAC Explorer

Audit 321776

FY End
2023-12-31
Total Expended
$11.45M
Findings
10
Programs
32
Organization: County of Armstrong (PA)
Year: 2023 Accepted: 2024-09-27
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498959 2023-003 Material Weakness - M
498960 2023-002 Material Weakness Yes M
498961 2023-002 Material Weakness Yes M
498962 2023-002 Material Weakness Yes M
498963 2023-002 Material Weakness Yes M
1075401 2023-003 Material Weakness - M
1075402 2023-002 Material Weakness Yes M
1075403 2023-002 Material Weakness Yes M
1075404 2023-002 Material Weakness Yes M
1075405 2023-002 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.76M Yes 0
93.563 Child Support Enforcement $455,794 - 0
14.231 Emergency Solutions Grant Program $329,109 Yes 1
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $212,286 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $178,152 - 0
97.042 Emergency Management Performance Grants $113,123 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $104,561 Yes 0
93.053 Nutrition Services Incentive Program $102,426 Yes 0
93.558 Temporary Assistance for Needy Families $72,728 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $70,677 - 0
93.667 Social Services Block Grant $60,852 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $58,737 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $38,184 - 0
93.669 Child Abuse and Neglect State Grants $35,159 - 0
93.788 Opioid Str $33,705 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $30,097 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $29,800 - 0
93.556 Promoting Safe and Stable Families $25,906 - 0
90.404 2018 Hava Election Security Grants $24,029 - 0
93.659 Adoption Assistance $14,169 - 0
93.778 Medical Assistance Program $11,857 Yes 1
12.112 Payments to States in Lieu of Real Estate Taxes $11,093 - 0
15.433 Flood Control Act Lands $10,456 - 0
97.067 Homeland Security Grant Program $10,106 - 0
93.747 Elder Abuse Prevention Interventions Program $9,948 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $9,757 - 0
93.324 State Health Insurance Assistance Program $8,814 - 0
93.658 Foster Care_title IV-E $7,026 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $5,621 - 0
93.071 Medicare Enrollment Assistance Program $5,340 - 0
93.090 Guardianship Assistance $1,975 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,671 - 0

Contacts

Name Title Type
H3FKX1EBJ4A3 Tammie Gaff Auditee
7245483382 Brian Chruscial Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1: REPORTING ENTITY Accounting Policies: The accompanying schedules of expenditures are presented using the modified accrual basis of accounting, which is described in Note 1C to the County's financial statements. The County did not use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The County of Armstrong, Pennsylvania (the "County") as the reporting entity for financial reporting purposes is defined in Note 1 to the County's statements.
Title: NOTE 2: BASIS OF ACCOUNTING Accounting Policies: The accompanying schedules of expenditures are presented using the modified accrual basis of accounting, which is described in Note 1C to the County's financial statements. The County did not use the 10% de minimis indirect cost rate. 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 is prepared using the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements. The County did not use the 10% de minimis indirect cost rate.
Title: NOTE 3: EXPENDITURES ERRONEOUSLY REPORTED IN PRIOR YEAR Accounting Policies: The accompanying schedules of expenditures are presented using the modified accrual basis of accounting, which is described in Note 1C to the County's financial statements. The County did not use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. In the prior years expenditures for the following grants from the Pennsylvania Commission on Crime and Delinquency were (under)/over reported on the SEFA: See the Notes to the SEFA for chart/table”

Finding Details

Finding 2023-003
Subrecipient Monitoring AL 14.231 Emergency Solutions Grant Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.
Finding 2023-002
Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable.Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.
Finding 2023-002
Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable.Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.
Finding 2023-002
Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable.Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.
Finding 2023-002
Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable.Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.
Finding 2023-003
Subrecipient Monitoring AL 14.231 Emergency Solutions Grant Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.
Finding 2023-002
Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable.Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.
Finding 2023-002
Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable.Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.
Finding 2023-002
Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable.Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.
Finding 2023-002
Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable.Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor.