FAC Explorer

Audit 328895

FY End
2023-12-31
Total Expended
$3.86M
Findings
2
Programs
2
Organization: East Hempfield Township (PA)
Year: 2023 Accepted: 2024-11-19
Auditor: Smith Elliot Kearns & Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
508334 2023-003 Material Weakness - L
1084776 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.49M Yes 1
20.205 Highway Planning and Construction $953,940 - 0

Contacts

Name Title Type
MTAGVVCVNJT3 Jeanna Johnson Auditee
7178983100 Craig E. Witmer, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The schedule of expenditures of federal awards is presented using the modified accrual basis in accordance with accounting principles prescribed by the Pennsylvania Department of Transportation, which confirm to generally accepted government accounting policies. Expenditures are recognized in the accounting period in which the liability is incurred, if measurable. Revenues designated for payment of specific Township expenditures are recognized when the related expenditures are incurred. Any excess of revenues or expenditures at year‐end is recorded as accounts payable or a receivable, respectively. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate.

Finding Details

Finding 2023-003
Criteria: For the Coronavirus State and Local Fiscal Recovery Funds an annual project and expenditure report is required to be filed with the U.S. Treasury that provides details of spending of the funding and overall projects. Statement of Condition: After the reports were initially filed, the Township made the determination to shift the spending of the funding to other eligible uses. At this point, the specific expenditures reported on the annual project and expenditures report were no longer accurate. Statement of Causes: The Township’s plan for use of the grant funds was changed during the course of the grant program. Possible Asserted Effect: Information reported to the U.S. Treasury is no longer valid. Questioned Costs: None Context: Reviewed the 2023 and 2024 annual reports. Repeat Finding: Not applicable Recommendation: Recommend Township review the process for revising the reporting to the U.S. Treasury during the next annual project and expenditure reporting to accurately reflect the final expenditures charged to the grant. Auditee Response: The Coronavirus State and Local Fiscal Recovery Funds Report was filed in April of 2023, including expenditures related to the Centerville Widening Project and Payroll. After the report was filed, the determination was made to remove Centerville related expenditures. Due to this determination the report was no longer accurate. As the 2023 report cannot be amended, this change will be recorded with the filing of the 2024 report.
Finding 2023-003
Criteria: For the Coronavirus State and Local Fiscal Recovery Funds an annual project and expenditure report is required to be filed with the U.S. Treasury that provides details of spending of the funding and overall projects. Statement of Condition: After the reports were initially filed, the Township made the determination to shift the spending of the funding to other eligible uses. At this point, the specific expenditures reported on the annual project and expenditures report were no longer accurate. Statement of Causes: The Township’s plan for use of the grant funds was changed during the course of the grant program. Possible Asserted Effect: Information reported to the U.S. Treasury is no longer valid. Questioned Costs: None Context: Reviewed the 2023 and 2024 annual reports. Repeat Finding: Not applicable Recommendation: Recommend Township review the process for revising the reporting to the U.S. Treasury during the next annual project and expenditure reporting to accurately reflect the final expenditures charged to the grant. Auditee Response: The Coronavirus State and Local Fiscal Recovery Funds Report was filed in April of 2023, including expenditures related to the Centerville Widening Project and Payroll. After the report was filed, the determination was made to remove Centerville related expenditures. Due to this determination the report was no longer accurate. As the 2023 report cannot be amended, this change will be recorded with the filing of the 2024 report.