FAC Explorer

Audit 365806

FY End
2023-12-31
Total Expended
$13.69M
Findings
10
Programs
21
Organization: County of Lycoming, Pennsylvania (PA)
Year: 2023 Accepted: 2025-09-08
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
575833 2023-008 Significant Deficiency Yes M
575834 2023-008 Significant Deficiency Yes M
575835 2023-009 Significant Deficiency Yes L
575836 2023-009 Significant Deficiency Yes L
575837 2023-009 Significant Deficiency Yes L
1152275 2023-008 Significant Deficiency Yes M
1152276 2023-008 Significant Deficiency Yes M
1152277 2023-009 Significant Deficiency Yes L
1152278 2023-009 Significant Deficiency Yes L
1152279 2023-009 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.87M Yes 2
21.023 Emergency Rental Assistance Program $1.64M Yes 2
93.563 Child Support Services $771,701 Yes 1
93.778 Medical Assistance Program $742,581 - 0
93.659 Adoption Assistance $669,994 - 0
93.658 Foster Care Title IV-E $540,926 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $323,903 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $262,596 - 0
10.569 Emergency Food Assistance Program (food Commodities) $159,083 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $142,911 - 0
93.558 Temporary Assistance for Needy Families $133,429 - 0
97.042 Emergency Management Performance Grants $92,419 - 0
93.667 Social Services Block Grant $87,158 - 0
97.039 Hazard Mitigation Grant $84,057 - 0
93.090 Guardianship Assistance $62,974 - 0
90.404 Hava Election Security Grants $56,135 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $51,820 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $50,108 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $49,516 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $31,067 - 0
66.466 Geographic Programs - Chesapeake Bay Program $6,312 - 0

Contacts

Name Title Type
JEEGF4MLUDT7 Emily Snyder Auditee
5703272298 John W. Compton, Jr., Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of the County of Lycoming, Pennsylvania (the County) under programs of the federal and state governments for the year ended December 31, 2023. The information in this 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 Audit Requirements for Federal Awards (Uniform Guidance) and the Commonwealth of Pennsylvania, Department of Human Services (DHS) Single Audit Supplement. Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County in its entirety.
Title: Noncash Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule under the County's Donated Food Program, Federal Assistance Listing Number 10.569 are in the form of noncash assistance.
Title: Child Support Enforcement Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The DHS Single Audit Supplement includes certain PACSES data reliability testing, a summary of which is follows: Number of Cases Reviewed Case Problems Found Line # 1 IV-D Cases open at the end of the fiscal year (9/30/23) 5 None Line # 2 IV-D Cases open at the end of the fiscal year with support orders established (financial or medical) 5 None Line # 5 Children in IV-D cases open at the end of the fiscal year who were born out of wedlock 5 None Line # 6 Children in IV-D cases open during or at the end of the fiscal year with paternity established or acknowledged 5 None Line # 21 Cases open at the end of the fiscal year in which medical support is ordered 5 None Line # 23 Cases open at the end of the fiscal year where Health Insurance is provided as ordered 5 None Line # 24 Total amount of current support due for the fiscal year (for IV-D cases, excluding emancipated children) 5 None Line # 25 Total amount of support disbursed as current support during the fiscal year (for IV-D cases, excluding emancipated children) 7 None Line # 28 Cases with arrears due during the fiscal year (10/1/22 - 9/30/23) 5 None Line # 29 Cases paying toward arrears during the fiscal year (10/1/22 - 9/30/23) 5 None

Finding Details

Finding 2023-008
2023-008 - Uniform Guidance Subrecipient Monitoring - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: N/A Prior Year Finding Number 2022-004 Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), §200.331 Requirements for Pass-through Entities, requires entities who pass federal funding through to subrecipients evaluate each subrecipient's risk of noncompliance. As detailed in 2 CFR sections 200.331(d) through (f), the Uniform Guidance requires pass-through entities to monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. This includes issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient, as detailed in 2 CFR section 200.521. Condition/Context: As part of our follow-up on previous audit findings and based on our current year testing, it was noted that the County is not formally documenting its monitoring activities over its subrecipients in compliance with the Uniform Guidance. Questioned Costs: N/A Cause: While the County has monitoring processes in place for subrecipients, it is not currently documenting certain of the initial risk assessment decisions or the occurrence of ongoing monitoring activities for its subrecipient, representing a significant deficiency in internal control over compliance. Effect: The County is not in compliance with certain requirements of the Uniform Guidance. Recommendation: We recommend that County management perform and document the various monitoring activities performed with regard to its subrecipients. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to provide better oversight and monitoring of entities that receive pass-through grant dollars. See corrective action plan.
Finding 2023-008
2023-008 - Uniform Guidance Subrecipient Monitoring - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: N/A Prior Year Finding Number 2022-004 Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), §200.331 Requirements for Pass-through Entities, requires entities who pass federal funding through to subrecipients evaluate each subrecipient's risk of noncompliance. As detailed in 2 CFR sections 200.331(d) through (f), the Uniform Guidance requires pass-through entities to monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. This includes issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient, as detailed in 2 CFR section 200.521. Condition/Context: As part of our follow-up on previous audit findings and based on our current year testing, it was noted that the County is not formally documenting its monitoring activities over its subrecipients in compliance with the Uniform Guidance. Questioned Costs: N/A Cause: While the County has monitoring processes in place for subrecipients, it is not currently documenting certain of the initial risk assessment decisions or the occurrence of ongoing monitoring activities for its subrecipient, representing a significant deficiency in internal control over compliance. Effect: The County is not in compliance with certain requirements of the Uniform Guidance. Recommendation: We recommend that County management perform and document the various monitoring activities performed with regard to its subrecipients. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to provide better oversight and monitoring of entities that receive pass-through grant dollars. See corrective action plan.
Finding 2023-009
2023-009 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.563, Title IV-D - Child Support Enforcement, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Prior Year Finding Number: 2022-005 Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Questioned Costs: N/A Cause: The County's 2022 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within its Budget and Finance Office. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County is currently interviewing for additional personnel to ensure completion of its audit requirements and responsibilities in a timely manner. See corrective action plan.
Finding 2023-009
2023-009 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.563, Title IV-D - Child Support Enforcement, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Prior Year Finding Number: 2022-005 Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Questioned Costs: N/A Cause: The County's 2022 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within its Budget and Finance Office. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County is currently interviewing for additional personnel to ensure completion of its audit requirements and responsibilities in a timely manner. See corrective action plan.
Finding 2023-009
2023-009 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.563, Title IV-D - Child Support Enforcement, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Prior Year Finding Number: 2022-005 Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Questioned Costs: N/A Cause: The County's 2022 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within its Budget and Finance Office. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County is currently interviewing for additional personnel to ensure completion of its audit requirements and responsibilities in a timely manner. See corrective action plan.
Finding 2023-008
2023-008 - Uniform Guidance Subrecipient Monitoring - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: N/A Prior Year Finding Number 2022-004 Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), §200.331 Requirements for Pass-through Entities, requires entities who pass federal funding through to subrecipients evaluate each subrecipient's risk of noncompliance. As detailed in 2 CFR sections 200.331(d) through (f), the Uniform Guidance requires pass-through entities to monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. This includes issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient, as detailed in 2 CFR section 200.521. Condition/Context: As part of our follow-up on previous audit findings and based on our current year testing, it was noted that the County is not formally documenting its monitoring activities over its subrecipients in compliance with the Uniform Guidance. Questioned Costs: N/A Cause: While the County has monitoring processes in place for subrecipients, it is not currently documenting certain of the initial risk assessment decisions or the occurrence of ongoing monitoring activities for its subrecipient, representing a significant deficiency in internal control over compliance. Effect: The County is not in compliance with certain requirements of the Uniform Guidance. Recommendation: We recommend that County management perform and document the various monitoring activities performed with regard to its subrecipients. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to provide better oversight and monitoring of entities that receive pass-through grant dollars. See corrective action plan.
Finding 2023-008
2023-008 - Uniform Guidance Subrecipient Monitoring - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: N/A Prior Year Finding Number 2022-004 Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), §200.331 Requirements for Pass-through Entities, requires entities who pass federal funding through to subrecipients evaluate each subrecipient's risk of noncompliance. As detailed in 2 CFR sections 200.331(d) through (f), the Uniform Guidance requires pass-through entities to monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. This includes issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient, as detailed in 2 CFR section 200.521. Condition/Context: As part of our follow-up on previous audit findings and based on our current year testing, it was noted that the County is not formally documenting its monitoring activities over its subrecipients in compliance with the Uniform Guidance. Questioned Costs: N/A Cause: While the County has monitoring processes in place for subrecipients, it is not currently documenting certain of the initial risk assessment decisions or the occurrence of ongoing monitoring activities for its subrecipient, representing a significant deficiency in internal control over compliance. Effect: The County is not in compliance with certain requirements of the Uniform Guidance. Recommendation: We recommend that County management perform and document the various monitoring activities performed with regard to its subrecipients. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to provide better oversight and monitoring of entities that receive pass-through grant dollars. See corrective action plan.
Finding 2023-009
2023-009 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.563, Title IV-D - Child Support Enforcement, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Prior Year Finding Number: 2022-005 Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Questioned Costs: N/A Cause: The County's 2022 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within its Budget and Finance Office. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County is currently interviewing for additional personnel to ensure completion of its audit requirements and responsibilities in a timely manner. See corrective action plan.
Finding 2023-009
2023-009 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.563, Title IV-D - Child Support Enforcement, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Prior Year Finding Number: 2022-005 Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Questioned Costs: N/A Cause: The County's 2022 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within its Budget and Finance Office. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County is currently interviewing for additional personnel to ensure completion of its audit requirements and responsibilities in a timely manner. See corrective action plan.
Finding 2023-009
2023-009 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.563, Title IV-D - Child Support Enforcement, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Prior Year Finding Number: 2022-005 Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Questioned Costs: N/A Cause: The County's 2022 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within its Budget and Finance Office. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County is currently interviewing for additional personnel to ensure completion of its audit requirements and responsibilities in a timely manner. See corrective action plan.