FAC Explorer

Audit 356353

FY End
2024-06-30
Total Expended
$6.11M
Findings
4
Programs
12
Organization: Northern Tier Community Action CORP (PA)
Year: 2024 Accepted: 2025-05-15
Auditor: Troxell & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560443 2024-001 Significant Deficiency - E
560444 2024-002 Material Weakness - L
1136885 2024-001 Significant Deficiency - E
1136886 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $2.96M - 0
93.568 Low-Income Home Energy Assistance $986,250 Yes 2
21.023 Emergency Rental Assistance Program $521,735 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $397,722 Yes 0
81.042 Weatherization Assistance for Low-Income Persons $377,017 - 0
93.569 Community Services Block Grant $261,266 - 0
10.558 Child and Adult Care Food Program $225,764 - 0
10.569 Emergency Food Assistance Program (food Commodities) $152,010 - 0
93.788 Opioid Str $107,555 - 0
14.231 Emergency Solutions Grant Program $52,344 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $49,122 - 0
97.024 Emergency Food and Shelter National Board Program $19,966 - 0

Contacts

Name Title Type
ZJNVM3S3EC54 Shelia Guisto Auditee
8144861161 Megan Troxell Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Northern Tier Community Action Corporation and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and the Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Corporation did not elect to use the ten percent (10%) de minimis indirect cost rate for the year ended June 30, 2024. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Northern Tier Community Action Corporation and is presented on the accrual basis of accounting. The information in the 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 the Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Northern Tier Community Action Corporation and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and the Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Corporation did not elect to use the ten percent (10%) de minimis indirect cost rate for the year ended June 30, 2024. Expenditures reported on the accompanying schedule of expenditures of federal awards are reported in accordance with generally accepted accounting principles. (GAAP) Indirect Cost Rate - The Corporation did not elect to use the ten percent (10%) de minimis indirect cost rate for the year ended June 30, 2024. Amounts Passed to Subrecipeints - The Corporation did not provide federal awards to subrecipients during the year ended June 30, 2024. Fee-for-Service Contracts - The Corporation recognizes revenue applicable to fee-for-service contracts as services are performed. For presentation on the Schedule of Expenditures of Federal Awards, program expenditures were assumed to be equal to revenue recognized. However, actual expenditures may vary from amounts presented. The Emergency Food Assistance Program - Funds provided the Corporation for The Emergency Food Assistance Program Administrative Costs as presented in the Schedule of Expenditures of Federal Awards may not be exclusively federal funds. County dollars were provided the Corporation when allowable administrative costs exceeded federal allotments. Specific identification was not made for financial statement presentation.
Title: Reconciliation of Statement of Financial Position to Schedule of Expenditures of Federal Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Northern Tier Community Action Corporation and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and the Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Corporation did not elect to use the ten percent (10%) de minimis indirect cost rate for the year ended June 30, 2024. Statement of financial position account balances at June 30, 2024 Grants Receivable $540,860.91 Less: Non-federal Amount (46,662.88) Equals: 494,238.03 Deferred Revenue (332,692.49) Less: Non-federal Amount 177,842.17 Equals (154,850.32) Total Cash/Accrued of (Deferred) Revenue at June 30, 2024, Schedule of Expenditures of Federal Awards ($339,387.71)
Title: Reconciliation of Expenses per Statement of Activities to Schedule of Expenditures of Federal Awards Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Northern Tier Community Action Corporation and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and the Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Corporation did not elect to use the ten percent (10%) de minimis indirect cost rate for the year ended June 30, 2024. Total Expenses per Statement of Activities $7,713,433.35 Less: Non-Federal Program Funds (1,022,845.37) Less: In-Kind Expenses (543,615.51) Less: Depreciation Exp-Federal Programs (33,044.42) Total Expenses - SEFA $6,113,928.05

Finding Details

Finding 2024-001
Criteria: Controls over the client in-take and program eligibility information should ensure the Organization is in compliance with all guidelines set forth by the grantor Agency. Condition: The Organization did not maintain all client file information in accordance with the requirements set forth by the grantor Agency. Statement of Causes: The Organization did not maintain all client file information in accordance with the requirements set forth by the grantor Agency. Provide Perspective: Beginning July 2024, new controls and increased program oversight were implemented to correct the condition above. Identification Questioned Costs: None. Effect: Due to previous employee turnover and oversight issues, the Organization's personnel were not able to accurately maintain all program information, in accordance with the requirements set forth by the grantor Agency. Identification of Repeat Finding: This is not a repeat finding. There were no fingings in past years. Recommendation: The Organization should implement controls over the accurate and complete compilation of program/client informaion to sensure the Organization is in compliance with all guidelines set forth by the grantor Agency. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the above. The Organization did not meet the program requirements for all clients reviewed. The Organization has corrected and put controls in place to ensure the Organization is in compliance with all guidelines set forth by the grantor Agencly. Repoonsible Individual: David J. Greene, Executive Director; Shelia Guisto, Fiscal Manager.
Finding 2024-002
Criteria: Controls should safeguard the program account reconciliation and associated reporting are accurately prepared and timely submitted to ensure the Organization is in compliance with all guidelines set forth by the grantor Agency. Condition: The Organization did not timely reconcile and submit the program reporting in accordance with the requirements set forth by the grantor Agency. Statement of Clause: The Organization did not timely reconcile and submith the program reporting in accordance with the requirements set forth by the grantor Agency. Provide Perspective: Beginning July 2024, new controls and increased program oversight were implemented to correct he condition above. Indentification of Questioned Costs: None. Effect: Due to previous employee turnover and oversight issues, the Organization's personnel were not able to timely reconcile and submit the program reporting packages, in accordance with the requirements set forth by the grantor Agency. Indentification of Repeat Finding: This is not a repeat finding. There were no findings in the past years. Recommendation: The Organization should implement controls over the accurate and timely submission of all program reporting to ensure the Organization is in compliance with all guidelines set forth by the grantor Agency. Views of Responible Officals and Planned Corrective Actions: The Organization concurs with the above. The Organization could not meet the requirements. The Organization has corrected the program overight and reporting issues and has instituted a control over the adequate reporting and submission of all reporting to ensure the Organization is in compliance with all guidelines set forth by the grantor Agency. Responible Individual: David J. Greene, Executive Director; Shelia Guisto, Fiscal Manager.
Finding 2024-001
Criteria: Controls over the client in-take and program eligibility information should ensure the Organization is in compliance with all guidelines set forth by the grantor Agency. Condition: The Organization did not maintain all client file information in accordance with the requirements set forth by the grantor Agency. Statement of Causes: The Organization did not maintain all client file information in accordance with the requirements set forth by the grantor Agency. Provide Perspective: Beginning July 2024, new controls and increased program oversight were implemented to correct the condition above. Identification Questioned Costs: None. Effect: Due to previous employee turnover and oversight issues, the Organization's personnel were not able to accurately maintain all program information, in accordance with the requirements set forth by the grantor Agency. Identification of Repeat Finding: This is not a repeat finding. There were no fingings in past years. Recommendation: The Organization should implement controls over the accurate and complete compilation of program/client informaion to sensure the Organization is in compliance with all guidelines set forth by the grantor Agency. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the above. The Organization did not meet the program requirements for all clients reviewed. The Organization has corrected and put controls in place to ensure the Organization is in compliance with all guidelines set forth by the grantor Agencly. Repoonsible Individual: David J. Greene, Executive Director; Shelia Guisto, Fiscal Manager.
Finding 2024-002
Criteria: Controls should safeguard the program account reconciliation and associated reporting are accurately prepared and timely submitted to ensure the Organization is in compliance with all guidelines set forth by the grantor Agency. Condition: The Organization did not timely reconcile and submit the program reporting in accordance with the requirements set forth by the grantor Agency. Statement of Clause: The Organization did not timely reconcile and submith the program reporting in accordance with the requirements set forth by the grantor Agency. Provide Perspective: Beginning July 2024, new controls and increased program oversight were implemented to correct he condition above. Indentification of Questioned Costs: None. Effect: Due to previous employee turnover and oversight issues, the Organization's personnel were not able to timely reconcile and submit the program reporting packages, in accordance with the requirements set forth by the grantor Agency. Indentification of Repeat Finding: This is not a repeat finding. There were no findings in the past years. Recommendation: The Organization should implement controls over the accurate and timely submission of all program reporting to ensure the Organization is in compliance with all guidelines set forth by the grantor Agency. Views of Responible Officals and Planned Corrective Actions: The Organization concurs with the above. The Organization could not meet the requirements. The Organization has corrected the program overight and reporting issues and has instituted a control over the adequate reporting and submission of all reporting to ensure the Organization is in compliance with all guidelines set forth by the grantor Agency. Responible Individual: David J. Greene, Executive Director; Shelia Guisto, Fiscal Manager.