Audit 331199

FY End
2023-12-31
Total Expended
$30.34M
Findings
10
Programs
44
Organization: County of Dauphin (PA)
Year: 2023 Accepted: 2024-12-06

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
513249 2023-003 Material Weakness - GJL
513250 2023-003 Material Weakness - GJL
513251 2023-003 Material Weakness - GJL
513252 2023-003 Material Weakness - GJL
513253 2023-003 Material Weakness - GJL
1089691 2023-003 Material Weakness - GJL
1089692 2023-003 Material Weakness - GJL
1089693 2023-003 Material Weakness - GJL
1089694 2023-003 Material Weakness - GJL
1089695 2023-003 Material Weakness - GJL

Programs

ALN Program Spent Major Findings
93.563 Child Support Enforcement $4.09M - 0
93.659 Adoption Assistance $4.00M Yes 0
93.658 Foster Care_title IV-E $3.71M - 0
93.788 Opioid Str $2.03M Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.40M Yes 0
97.067 Homeland Security Grant Program $1.20M Yes 0
21.023 Emergency Rental Assistance Program $1.17M Yes 0
93.778 Medical Assistance Program $574,934 - 0
93.558 Temporary Assistance for Needy Families $572,276 Yes 0
93.958 Block Grants for Community Mental Health Services $474,180 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $451,395 Yes 1
10.569 Emergency Food Assistance Program (food Commodities) $392,842 - 0
16.575 Crime Victim Assistance $369,331 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $346,215 Yes 1
20.205 Highway Planning and Construction $336,687 - 0
84.181 Special Education-Grants for Infants and Families $281,832 - 0
14.231 Emergency Solutions Grant Program $260,818 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $245,620 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $182,491 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $163,831 - 0
93.053 Nutrition Services Incentive Program $163,095 Yes 1
93.667 Social Services Block Grant $136,330 - 0
93.090 Guardianship Assistance $135,626 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $122,996 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $116,858 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $83,480 - 0
66.466 Chesapeake Bay Program $66,889 - 0
97.042 Emergency Management Performance Grants $59,369 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $57,338 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $56,411 - 0
20.600 State and Community Highway Safety $56,362 - 0
21.032 Local Assistance and Tribal Consistency Funds $50,000 - 0
93.669 Child Abuse and Neglect State Grants $50,000 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $24,163 - 0
90.404 2018 Hava Election Security Grants $23,957 - 0
93.324 State Health Insurance Assistance Program $20,992 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $18,253 - 0
14.239 Home Investment Partnerships Program $16,463 - 0
93.071 Medicare Enrollment Assistance Program $13,583 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $10,000 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $4,238 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $1,496 - 0
14.218 Community Development Block Grants/entitlement Grants $0 - 0
93.556 Promoting Safe and Stable Families $0 - 0

Contacts

Name Title Type
RJSMZ9ENFXB8 Mary Bateman Auditee
7177806570 Kimberly Stank Auditor
No contacts on file

Notes to SEFA

Title: RISK-BASED AUDIT APPROACH Accounting Policies: The County of Dauphin, 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 awards received and expended, if any, by the following entities are excluded: a) Dauphin County Case Management Unit b) Dauphin County General Authority c) Dauphin County Economic Development Corporation d) Dauphin County Industrial Development Authority Direct awards pertaining to these entities have been excluded from 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 their 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 present the activity of all federal award programs of the County. The accompanying schedule of 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 County did not use the 10% de minimis indirect cost rate. The 2023 threshold for determining Type A and Type B programs is $910,217. The following program was audited as major: - Emergency Rental Assistance Program, ALN #21.023 - Aging Cluster, ALN #93.044/93.045/93.053 - Temporary Assistance for Needy Families, ALN #93.558 - Adoption Assistance, ALN #93.659 - Opiod STR, ALN #93.788 - Block Grants for Prevention and Treatment of Substance Abuse, ALN #93.959 - Homeland Security Grant Program, ALN #97.067 The amount expended under the program audited as a major federal program for the year ended December 31, 2023, totaled $13,463,485 or 44.37% of total federal awards expended.

Finding Details

Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.
Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.
Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.
Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.
Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.
Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.
Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.
Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.
Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.
Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.