Finding 2022-003: Reporting
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports, including those under Act 148 and Uniform Guidance.
Condition: The County, because of the conditions cited in Finding 2022-001, did not timely submit the quarterly reports or annual audits required by Uniform Guidance.
Questioned Costs: None
Cause: The County Children and Youth Services did not file the Act 148 reports timely due to conditions cited in Finding 2022-001
Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds.
Repeat Finding: No
Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-003 Reporting
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
See Section III. A Internal Control over Compliance for finding details.
Finding 2022-004: Lack of Documentation of Common Program Requirements
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
Criteria: In accordance with the Drug-Free Work Place Act, the Commonwealth of Pennsylvania and the County are prohibited from entering into a contract involving an expenditure of $25,000 or more of federal funding with a contractor or an individual who does not certify a drug-free workplace, and who does not establish several conditions and requirements that have to be met in order to certify a drug-free workplace.
Condition: During our audit, we found that the County Children and Youth Services did not include the Drug-Free Workplace Act requirements in certain contracts.
Cause: The county inadvertently did not include these requirements in their contracts.
Effect: Some contracts and reports relating to the Pennsylvania Department of Health and Human Services are not compliant of all required guidelines and violated Pennsylvania regulations by omitting and entering agreements without all common requirements.
Context: While County staff obtained representations from affected contractors, these requirements should be an inherent part of these contracts.
Questioned Costs: None
Repeat Finding: No
Recommendation: Management should provide for adequate review of contracts being submitted to ensure all necessary requirements are listed.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-003: Reporting
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports, including those under Act 148 and Uniform Guidance.
Condition: The County, because of the conditions cited in Finding 2022-001, did not timely submit the quarterly reports or annual audits required by Uniform Guidance.
Questioned Costs: None
Cause: The County Children and Youth Services did not file the Act 148 reports timely due to conditions cited in Finding 2022-001
Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds.
Repeat Finding: No
Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-003 Reporting
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
See Section III. A Internal Control over Compliance for finding details.
Finding 2022-004: Lack of Documentation of Common Program Requirements
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
Criteria: In accordance with the Drug-Free Work Place Act, the Commonwealth of Pennsylvania and the County are prohibited from entering into a contract involving an expenditure of $25,000 or more of federal funding with a contractor or an individual who does not certify a drug-free workplace, and who does not establish several conditions and requirements that have to be met in order to certify a drug-free workplace.
Condition: During our audit, we found that the County Children and Youth Services did not include the Drug-Free Workplace Act requirements in certain contracts.
Cause: The county inadvertently did not include these requirements in their contracts.
Effect: Some contracts and reports relating to the Pennsylvania Department of Health and Human Services are not compliant of all required guidelines and violated Pennsylvania regulations by omitting and entering agreements without all common requirements.
Context: While County staff obtained representations from affected contractors, these requirements should be an inherent part of these contracts.
Questioned Costs: None
Repeat Finding: No
Recommendation: Management should provide for adequate review of contracts being submitted to ensure all necessary requirements are listed.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-003: Reporting
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports, including those under Act 148 and Uniform Guidance.
Condition: The County, because of the conditions cited in Finding 2022-001, did not timely submit the quarterly reports or annual audits required by Uniform Guidance.
Questioned Costs: None
Cause: The County Children and Youth Services did not file the Act 148 reports timely due to conditions cited in Finding 2022-001
Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds.
Repeat Finding: No
Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-003 Reporting
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
See Section III. A Internal Control over Compliance for finding details.
Finding 2022-004: Lack of Documentation of Common Program Requirements
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
Criteria: In accordance with the Drug-Free Work Place Act, the Commonwealth of Pennsylvania and the County are prohibited from entering into a contract involving an expenditure of $25,000 or more of federal funding with a contractor or an individual who does not certify a drug-free workplace, and who does not establish several conditions and requirements that have to be met in order to certify a drug-free workplace.
Condition: During our audit, we found that the County Children and Youth Services did not include the Drug-Free Workplace Act requirements in certain contracts.
Cause: The county inadvertently did not include these requirements in their contracts.
Effect: Some contracts and reports relating to the Pennsylvania Department of Health and Human Services are not compliant of all required guidelines and violated Pennsylvania regulations by omitting and entering agreements without all common requirements.
Context: While County staff obtained representations from affected contractors, these requirements should be an inherent part of these contracts.
Questioned Costs: None
Repeat Finding: No
Recommendation: Management should provide for adequate review of contracts being submitted to ensure all necessary requirements are listed.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-003: Reporting
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports, including those under Act 148 and Uniform Guidance.
Condition: The County, because of the conditions cited in Finding 2022-001, did not timely submit the quarterly reports or annual audits required by Uniform Guidance.
Questioned Costs: None
Cause: The County Children and Youth Services did not file the Act 148 reports timely due to conditions cited in Finding 2022-001
Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds.
Repeat Finding: No
Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-003 Reporting
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
See Section III. A Internal Control over Compliance for finding details.
Finding 2022-004: Lack of Documentation of Common Program Requirements
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Human Services
Assistance Listing Number: 93.658
Criteria: In accordance with the Drug-Free Work Place Act, the Commonwealth of Pennsylvania and the County are prohibited from entering into a contract involving an expenditure of $25,000 or more of federal funding with a contractor or an individual who does not certify a drug-free workplace, and who does not establish several conditions and requirements that have to be met in order to certify a drug-free workplace.
Condition: During our audit, we found that the County Children and Youth Services did not include the Drug-Free Workplace Act requirements in certain contracts.
Cause: The county inadvertently did not include these requirements in their contracts.
Effect: Some contracts and reports relating to the Pennsylvania Department of Health and Human Services are not compliant of all required guidelines and violated Pennsylvania regulations by omitting and entering agreements without all common requirements.
Context: While County staff obtained representations from affected contractors, these requirements should be an inherent part of these contracts.
Questioned Costs: None
Repeat Finding: No
Recommendation: Management should provide for adequate review of contracts being submitted to ensure all necessary requirements are listed.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2022-002: Segregation of Duties over Reporting
Repeat Finding - See Finding 2021-002
Federal Agency - U.S. Department of Health and Human Services
Passed through PA Department of Drug and Alcohol Programs
Assistance Listing Number: 93.959 & 93.788
Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission.
Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs.
Cause: The county had staff losses in positions involved in the proper segregation of duties.
Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports.
Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: Management should provide for adequate review of cost reports being submitted.
Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.