FAC Explorer

Audit 366475

FY End
2024-12-31
Total Expended
$37.32M
Findings
0
Programs
50
Organization: County of Berks, Pennsylvania (PA)
Year: 2024 Accepted: 2025-09-17
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $1.77M Yes 0
93.788 Opioid Str $1.54M Yes 0
93.563 Child Support Enforcement $947,280 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $703,023 Yes 0
14.239 Home Investment Partnerships Program $581,068 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $470,979 Yes 0
20.205 Highway Planning and Construction $440,390 Yes 0
84.181 Special Education-Grants for Infants and Families $333,147 Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $297,803 Yes 0
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $270,980 Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $265,402 Yes 0
14.231 Emergency Solutions Grant Program $214,146 Yes 0
93.053 Nutrition Services Incentive Program $195,535 Yes 0
17.278 Wia Dislocated Worker Formula Grants $162,116 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $133,204 Yes 0
14.218 Community Development Block Grants/entitlement Grants $130,862 Yes 0
97.042 Emergency Management Performance Grants $129,619 Yes 0
10.568 Emergency Food Assistance Program (administrative Costs) $127,242 Yes 0
10.569 Emergency Food Assistance Program (food Commodities) $117,182 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $97,520 Yes 0
17.259 Wia Youth Activities $89,755 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $81,777 Yes 0
97.067 Homeland Security Grant Program $80,970 Yes 0
93.778 Medical Assistance Program $80,109 Yes 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $72,933 Yes 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $72,186 Yes 0
16.588 Violence Against Women Formula Grants $62,500 Yes 0
93.667 Social Services Block Grant $58,786 Yes 0
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $42,676 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $33,801 Yes 0
93.659 Adoption Assistance $33,654 Yes 0
93.324 State Health Insurance Assistance Program $32,029 Yes 0
16.575 Crime Victim Assistance $24,060 Yes 0
17.258 Wia Adult Program $19,990 Yes 0
93.071 Medicare Enrollment Assistance Program $17,673 Yes 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $17,360 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,835 Yes 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $13,511 Yes 0
90.404 2018 Hava Election Security Grants $13,414 Yes 0
93.658 Foster Care_title IV-E $12,573 Yes 0
16.999 Drug Enforcement (dea) Overtime Reimbursement $8,676 Yes 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $8,347 Yes 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $7,144 Yes 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $4,071 Yes 0
93.090 Guardianship Assistance $241 Yes 0
16.606 State Criminal Alien Assistance Program $0 Yes 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $0 Yes 0
93.556 Promoting Safe and Stable Families $0 Yes 0
93.958 Block Grants for Community Mental Health Services $0 Yes 0
97.047 Pre-Disaster Mitigation $0 Yes 0

Contacts

Name Title Type
L4M3SH5GTHF7 Joeseph E. Rudderow III Auditee
6104786150 Cory Johnson Auditor
No contacts on file

Notes to SEFA

The County of Berks, Pennsylvania (the "County") as the reporting entity for financial reporting purposes is defined in Note 1 to the County's financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County's reporting entity differs from that used for financial purposes, in that awards received and expended, if any, by the following entities are excluded:  Reading Regional Airport Authority  Reading Area Community College Direct awards pertaining to these entities have been excluded from the accompanying schedule of expenditures of federal awards principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for these entities. Where applicable, these entities have arranged for the issuance of separate Single Audit Reports containing their audited financial statements and schedule of expenditures of federal awards and all required audit reports. Except as indicated above, the accompanying schedule of federal expenditures presents the activity of all federal award programs of the County.
The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements. The County did not use the 10% de minimis indirect cost rate.
The 2024 threshold for determining Type A and Type B Programs is $1,119,715. The following low-risk Type A Programs were not audited as major: ALN Program 14.218 17.258, 17.259, 17.278 93.044, 93.045, 93.053 93.558 93.658 93.659 93.959 CDBG-Entitlement Grants Cluster WIOA Cluster Aging Cluster Temporary Assistance for Needy Families Foster Care Title IV-E Adoption Assistance Block Grants for Prevention and Treatment of Substance Abuse The amount expended under programs audited as major federal programs for the year ended December 31, 2024, totaled $8,380,927 or 22% of total federal awards.
Nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards when (1) FEMA has approved the nonfederal entity’s Project Worksheet and (2) the nonfederal entity has incurred the eligible expenditures. The County incurred $470,979 of expenditures during the COVID-19 emergency beginning in 2020, which are included on the Schedule of Expenditures of Federal Awards under ALN 97.036 as of December 31, 2024.