FAC Explorer

Audit 322717

FY End
2023-12-31
Total Expended
$6.18M
Findings
10
Programs
27
Organization: County of Mifflin (PA)
Year: 2023 Accepted: 2024-09-30
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499854 2023-002 Material Weakness Yes CG
499855 2023-002 Material Weakness Yes CG
499856 2023-002 Material Weakness Yes CG
499857 2023-002 Material Weakness Yes CG
499858 2023-003 Material Weakness Yes L
1076296 2023-002 Material Weakness Yes CG
1076297 2023-002 Material Weakness Yes CG
1076298 2023-002 Material Weakness Yes CG
1076299 2023-002 Material Weakness Yes CG
1076300 2023-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $1.03M Yes 1
93.658 Foster Care_title IV-E $770,425 Yes 1
93.659 Adoption Assistance $692,157 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $524,319 - 0
93.563 Child Support Enforcement $405,915 - 0
10.569 Emergency Food Assistance Program (food Commodities) $88,539 - 0
93.667 Social Services Block Grant $84,443 - 0
93.788 Opioid Str $79,869 - 0
97.042 Emergency Management Performance Grants $64,370 - 0
93.958 Block Grants for Community Mental Health Services $58,338 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $39,774 - 0
93.558 Temporary Assistance for Needy Families $29,537 - 0
97.027 Emergency Management Institute (emi)_independent Study Program $25,470 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $25,098 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $24,215 - 0
90.404 2018 Hava Election Security Grants $22,844 - 0
16.575 Crime Victim Assistance $14,584 - 0
20.616 National Priority Safety Programs $14,389 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $13,992 - 0
20.600 State and Community Highway Safety $13,374 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $12,823 - 0
93.090 Guardianship Assistance $11,860 - 0
20.205 Highway Planning and Construction $7,925 - 0
93.778 Medical Assistance Program $7,168 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,986 - 0
93.556 Promoting Safe and Stable Families $2,055 - 0
14.239 Home Investment Partnerships Program $907 - 0

Contacts

Name Title Type
ZPM8EJFL3ZG7 Michael Baker Auditee
7172486733 Kimberly Stank Auditor
No contacts on file

Notes to SEFA

Title: RISK-BASED AUDIT APPROACH Accounting Policies: The County of Mifflin, Pennsylvania (the "County"), as the reporting entity for financial reporting purposes, is defined in Note 1 to the County's financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County's reporting entity differs from that used for financial purposes, in that the awards received and expended, if any, by the following entities are excluded: Mifflin County Solid Waste Authority, Mifflin County Library Association, Mifflin County Airport Authority, Mifflin County Conservation District. Direct awards pertaining to these entitites have been excludedfrom the accompanying schedules principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for these entities. Where applicable, these entities have arranged for the issuance of separate Single Audit Reports containing ther audited financial statements and schedule of expenditures of federal awards and all required audit reports. Except as indicated above, the accompanying schedule of expenditures of federal awards presents the activity of all federal awards presents the activity of all federal award programs of the County. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The 2023 threshold for determining Type A and Type B programs is $750,000. The following Type A programs were audited as major: ALN 21.023 Emergency Rental Assistance Program, and ALN 93.658 Foster Care Title IV-E. The following Type B program was audited as major: ALN 93.659 Adoption Assistance Title IV-E. The amounts expended under programs audited as major federal programs for the year ended December 31, 2023, totaled $2,558,421 or 41.4% of total federal awards expended.
Title: RETURN OF FUNDS Accounting Policies: The County of Mifflin, Pennsylvania (the "County"), as the reporting entity for financial reporting purposes, is defined in Note 1 to the County's financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County's reporting entity differs from that used for financial purposes, in that the awards received and expended, if any, by the following entities are excluded: Mifflin County Solid Waste Authority, Mifflin County Library Association, Mifflin County Airport Authority, Mifflin County Conservation District. Direct awards pertaining to these entitites have been excludedfrom the accompanying schedules principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for these entities. Where applicable, these entities have arranged for the issuance of separate Single Audit Reports containing ther audited financial statements and schedule of expenditures of federal awards and all required audit reports. Except as indicated above, the accompanying schedule of expenditures of federal awards presents the activity of all federal awards presents the activity of all federal award programs of the County. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During 2023, the County returned $432,981 of ERAP funds which resulted in a reduction of deferred revenue at December 31, 2022, on the SEFA.

Finding Details

Finding 2023-002
Finding 2023-002: Cash Management/Matching/Interest Earned. Foster Care - ALN 93.658, Adoption Assistance - ALN 93.659, and County Children and Youth Agency Programs. Criteria: Pusuant to 2 CFR part 200 section 302, an entity's financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatiblity between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County's financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2023-002
Finding 2023-002: Cash Management/Matching/Interest Earned. Foster Care - ALN 93.658, Adoption Assistance - ALN 93.659, and County Children and Youth Agency Programs. Criteria: Pusuant to 2 CFR part 200 section 302, an entity's financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatiblity between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County's financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2023-002
Finding 2023-002: Cash Management/Matching/Interest Earned. Foster Care - ALN 93.658, Adoption Assistance - ALN 93.659, and County Children and Youth Agency Programs. Criteria: Pusuant to 2 CFR part 200 section 302, an entity's financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatiblity between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County's financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2023-002
Finding 2023-002: Cash Management/Matching/Interest Earned. Foster Care - ALN 93.658, Adoption Assistance - ALN 93.659, and County Children and Youth Agency Programs. Criteria: Pusuant to 2 CFR part 200 section 302, an entity's financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatiblity between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County's financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2023-003
Finding 2023-003: Reporting. Emergency Rental Assistance Program (ERAP) - ALN 21.023. Criteria: Pusuant to 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: All of the four reports selected for testing ERAP did not have sufficient audit evidence to demonstrate they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected. Cause: The department prepared the reports collaboratively, and review steps were not documented. Effect: The County's internal controls oer this requirement were not operating effectively. The finding was a repeat of Finding 2022-003. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management's Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.
Finding 2023-002
Finding 2023-002: Cash Management/Matching/Interest Earned. Foster Care - ALN 93.658, Adoption Assistance - ALN 93.659, and County Children and Youth Agency Programs. Criteria: Pusuant to 2 CFR part 200 section 302, an entity's financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatiblity between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County's financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2023-002
Finding 2023-002: Cash Management/Matching/Interest Earned. Foster Care - ALN 93.658, Adoption Assistance - ALN 93.659, and County Children and Youth Agency Programs. Criteria: Pusuant to 2 CFR part 200 section 302, an entity's financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatiblity between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County's financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2023-002
Finding 2023-002: Cash Management/Matching/Interest Earned. Foster Care - ALN 93.658, Adoption Assistance - ALN 93.659, and County Children and Youth Agency Programs. Criteria: Pusuant to 2 CFR part 200 section 302, an entity's financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatiblity between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County's financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2023-002
Finding 2023-002: Cash Management/Matching/Interest Earned. Foster Care - ALN 93.658, Adoption Assistance - ALN 93.659, and County Children and Youth Agency Programs. Criteria: Pusuant to 2 CFR part 200 section 302, an entity's financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatiblity between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County's financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2023-003
Finding 2023-003: Reporting. Emergency Rental Assistance Program (ERAP) - ALN 21.023. Criteria: Pusuant to 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: All of the four reports selected for testing ERAP did not have sufficient audit evidence to demonstrate they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected. Cause: The department prepared the reports collaboratively, and review steps were not documented. Effect: The County's internal controls oer this requirement were not operating effectively. The finding was a repeat of Finding 2022-003. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management's Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.