FAC Explorer

Audit 337309

FY End
2023-12-31
Total Expended
$1.06M
Findings
8
Programs
20
Organization: County of Sullivan (PA)
Year: 2023 Accepted: 2025-01-13
Auditor: Larson Kellett & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518881 2023-013 Material Weakness Yes N
518882 2023-013 Material Weakness Yes N
518883 2023-013 Material Weakness Yes N
518884 2023-013 Material Weakness Yes N
1095323 2023-013 Material Weakness Yes N
1095324 2023-013 Material Weakness Yes N
1095325 2023-013 Material Weakness Yes N
1095326 2023-013 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $362,950 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $66,356 Yes 1
93.563 Child Support Services $33,138 - 0
97.039 Hazard Mitigation Grant $24,863 - 0
66.460 Nonpoint Source Implementation Grants $18,599 - 0
93.778 Medical Assistance Program $17,377 - 0
97.042 Emergency Management Performance Grants $15,098 - 0
97.024 Emergency Food and Shelter National Board Program $9,886 - 0
10.569 Emergency Food Assistance Program (food Commodities) $8,643 - 0
93.958 Block Grants for Community Mental Health Services $8,484 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,577 - 0
66.964 Geographic Programs - Chesapeake Bay Program Implementation, Regulatory/accountability and Monitoring Grants $3,914 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,495 - 0
93.558 Temporary Assistance for Needy Families $3,296 - 0
93.667 Social Services Block Grant $2,876 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $2,744 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $2,000 - 0
93.090 Guardianship Assistance $410 - 0
93.658 Foster Care Title IV-E $31 - 0
93.472 Title IV-E Prevention Program $5 - 0

Contacts

Name Title Type
M75FND7PLHN6 Hope Verelst Auditee
5709465201 Thomas McMahon Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the 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. Federal receipts are reported on the cash basis of accounting as requested by Pennsylvania state agencies. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-013
Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development, Grant Period - Year Ended December 31, 2022. COVID-19 Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development Grant Period - Year Ended December 31, 2023. COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period - Year Ended December 31, 2023. See finding 2023-001 – listed below. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2022-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.
Finding 2023-013
Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development, Grant Period - Year Ended December 31, 2022. COVID-19 Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development Grant Period - Year Ended December 31, 2023. COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period - Year Ended December 31, 2023. See finding 2023-001 – listed below. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2022-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.
Finding 2023-013
Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development, Grant Period - Year Ended December 31, 2022. COVID-19 Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development Grant Period - Year Ended December 31, 2023. COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period - Year Ended December 31, 2023. See finding 2023-001 – listed below. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2022-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.
Finding 2023-013
Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development, Grant Period - Year Ended December 31, 2022. COVID-19 Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development Grant Period - Year Ended December 31, 2023. COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period - Year Ended December 31, 2023. See finding 2023-001 – listed below. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2022-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.
Finding 2023-013
Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development, Grant Period - Year Ended December 31, 2022. COVID-19 Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development Grant Period - Year Ended December 31, 2023. COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period - Year Ended December 31, 2023. See finding 2023-001 – listed below. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2022-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.
Finding 2023-013
Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development, Grant Period - Year Ended December 31, 2022. COVID-19 Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development Grant Period - Year Ended December 31, 2023. COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period - Year Ended December 31, 2023. See finding 2023-001 – listed below. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2022-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.
Finding 2023-013
Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development, Grant Period - Year Ended December 31, 2022. COVID-19 Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development Grant Period - Year Ended December 31, 2023. COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period - Year Ended December 31, 2023. See finding 2023-001 – listed below. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2022-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.
Finding 2023-013
Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development, Grant Period - Year Ended December 31, 2022. COVID-19 Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development Grant Period - Year Ended December 31, 2023. COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period - Year Ended December 31, 2023. See finding 2023-001 – listed below. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2022-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.