Audit 328327

FY End
2023-12-31
Total Expended
$55.57M
Findings
10
Programs
56
Year: 2023 Accepted: 2024-11-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
507822 2023-002 Material Weakness Yes L
507823 2023-002 Material Weakness Yes L
507824 2023-002 Material Weakness Yes L
507825 2023-002 Material Weakness Yes L
507826 2023-002 Material Weakness Yes L
1084264 2023-002 Material Weakness Yes L
1084265 2023-002 Material Weakness Yes L
1084266 2023-002 Material Weakness Yes L
1084267 2023-002 Material Weakness Yes L
1084268 2023-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.023 Covid-19, Emergency Rental Assistance Program $4.59M Yes 0
93.563 Child Support Services $2.81M - 0
93.558 Temporary Assistance for Needy Families $911,708 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $738,523 - 0
14.218 Covid-19, Community Development Block Grants/entitlement Grants $416,589 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $411,889 - 0
14.231 Covid-19, Emergency Solutions Grant Program $289,793 - 0
93.044 Covid-19, Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $256,115 - 0
10.569 Emergency Food Assistance Program (food Commodities) $240,774 - 0
14.231 Emergency Solutions Grant Program $188,678 - 0
21.027 Covid-19, Coronavirus State and Local Fiscal Recovery Funds $182,591 Yes 1
14.218 Community Development Block Grants/entitlement Grants $182,163 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $180,993 - 0
93.959 Covid-19, Block Grants for Prevention and Treatment of Substance Abuse $156,790 - 0
97.042 Emergency Management Performance Grants $153,779 - 0
93.659 Covid-19, Adoption Assistance $140,359 - 0
93.045 Covid-19, Special Programs for the Aging, Title Iii, Part C, Nutrition Services $126,245 - 0
93.667 Social Services Block Grant $114,964 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $107,512 - 0
93.053 Nutrition Services Incentive Program $102,995 - 0
21.032 Local Assistance and Tribal Consistency Fund $100,000 - 0
97.039 Hazard Mitigation Grant $95,002 - 0
20.600 State and Community Highway Safety $94,704 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $94,549 - 0
93.658 Covid-19, Foster Care Title IV-E $90,411 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $80,484 - 0
84.181 Special Education-Grants for Infants and Families $60,335 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $59,861 - 0
93.788 Opioid Str $52,559 Yes 0
20.706 Pipeline Emergency Response Grant (perg) $50,000 - 0
93.658 Foster Care Title IV-E $39,439 - 0
16.606 State Criminal Alien Assistance Program $37,728 - 0
10.912 Environmental Quality Incentives Program $32,330 - 0
10.555 National School Lunch Program $31,062 - 0
93.090 Covid-19, Guardianship Assistance $22,096 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $21,935 - 0
93.472 Title IV-E Prevention Program $20,214 - 0
10.553 School Breakfast Program $19,189 - 0
14.239 Home Investment Partnerships Program $18,648 - 0
93.324 State Health Insurance Assistance Program $18,156 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $15,947 - 0
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $15,020 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $13,480 - 0
93.791 Money Follows the Person Rebalancing Demonstration $12,334 - 0
93.958 Block Grants for Community Mental Health Services $11,648 - 0
93.778 Medical Assistance Program $10,029 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $10,000 - 0
16.575 Crime Victim Assistance $6,544 - 0
10.555 Covid-19, National School Lunch Program $6,057 - 0
15.226 Payments in Lieu of Taxes $5,858 - 0
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,971 - 0
96.001 Social Security Disability Insurance $2,449 - 0
93.659 Adoption Assistance $1,949 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0
97.067 Homeland Security Grant Program $591 - 0
93.090 Guardianship Assistance $39 - 0

Contacts

Name Title Type
JP3KPKA8GYL3 Stephen Barron Auditee
6108296135 Jennifer L. Cruverkibi 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. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the County of Northampton, Pennsylvania (County) 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, it is not intended to and does not present the financial position or changes in net position of the County.
Title: Emergency Food Assistance Program 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. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. In-kind values are reported in the Schedule at the fair value of the commodities received and disbursed.

Finding Details

Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.