Audit 358675

FY End

2024-06-30

Total Expended

$14.44M

Findings

Programs

Organization: Liberty Resources, Inc. (PA)

Year: 2024 Accepted: 2025-06-12

Auditor: Baratz & Associates P A

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
564544	2024-001	-	Yes	P
564545	2024-001	-	Yes	P
564546	2024-001	-	-	P
564547	2024-001	-	-	P
564548	2024-001	-	Yes	P
564549	2024-001	-	Yes	P
564550	2024-001	-	-	P
564551	2024-001	-	Yes	P
564552	2024-001	-	Yes	P
564553	2024-001	-	Yes	P
1140986	2024-001	-	Yes	P
1140987	2024-001	-	Yes	P
1140988	2024-001	-	-	P
1140989	2024-001	-	-	P
1140990	2024-001	-	Yes	P
1140991	2024-001	-	Yes	P
1140992	2024-001	-	-	P
1140993	2024-001	-	Yes	P
1140994	2024-001	-	Yes	P
1140995	2024-001	-	Yes	P

Programs

ALN	Program	Spent	Major	Findings
93.498	Covid-19 Funding - Provider Relief Fund and American Rescue Plan (arp) Rural Distribution	$319,142	-	1
93.778	Medical Assistance Program	$262,384	Yes	1
93.432	Acl Centers for Independent Living	$171,452	-	1
21.019	Covid-19 Funding - Coronavirus Relief Fund	$70,000	-	1
14.218	Community Development Block Grants/entitlement Grants	$54,920	-	1
93.630	Covid-19 Funding - Developmental Disabilities Basic Support and Advocacy Grants	$44,179	-	1
99.U19	Housing Stability Counseling Program	$15,735	-	1

Contacts

Name	Title	Type
TYJ8L79EZEJ9	Glenn Seagraves	Auditee
2156342000	Steven M. Green	Auditor
No contacts on file

Notes to SEFA

Title: GENERAL INFORMATION Accounting Policies: The accompanying consolidated schedule of expenditures of federal, state, and city awards is presented using the accrual basis of accounting. The amounts reported in this consolidated schedule as expenditures may differ from certain financial reports submitted to federal, state or city funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying consolidated schedule of expenditures of federal, state, and city awards presents the activities in all the federal, state, and city awards of the Organization. All federal, state, and city awards received directly from federal agencies as well as awards passed through other governmental agencies or not-for-profit organizations are included on this schedule.

Title: RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying consolidated schedule of expenditures of federal, state, and city awards is presented using the accrual basis of accounting. The amounts reported in this consolidated schedule as expenditures may differ from certain financial reports submitted to federal, state or city funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Federal, state, and city expenditures are reported on the consolidated statement of activities. In certain programs, the expenditures reported in the basic consolidated financial statements may differ from the expenditures reported in the consolidated schedule of expenditures of federal, state, and city awards because not all expenditures are required to be reported on the consolidated schedule of expenditures of federal, state, and city awards.

Finding Details

Finding 2024-001

Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2025 for the year ended June 30, 2024. Condition: The data collection form was not filed by March 31, 2025. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Awards: Applies to all federal awards listed on the Consolidated Schedule of Expenditures of Federal, State, and City Awards. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management’s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2024 reports in a timely manner. Every effort is being made to file timely in the future.

Finding 2024-001