Audit 369325

Reporting ALN 93.658 Foster Care - Title IV-E ALN 93.659 Adoption Assistance – Title IV-E Pennsylvania Department of Human Services Children & Youth Agency Programs U.S. Department of Health and Human Services Pass-through Pennsylvania Department of Human Services Criteria: Pursuant to 45 CFR part 75 section 302 and the Pennsylvania Department of Human Services Single Audit Supplement, the County is required to ensure all reports are filed with granting agencies. Condition: As a result of our testing over reporting requirements, we noted the June 30, 2024, September 30, 2024, and December 31, 2024 expenditure reports for the County’s Children and Youth Department were not submitted at the time of the audit. During testing we were unable to tie the March 31, 2024 expenditure reports for the County’s Children and Youth Department expenditures recorded on the County’s general ledger. Cause: The County did not complete reconciliations between reported amounts, the program’s ledgers, and the County’s general ledger in a timely manner. Effect: The County is not in compliance with 45 CFR part 75 section 302 and the Pennsylvania Department of Human Services reporting requirements. In addition, the Quarterly reports were not filed by their due dates and the internal control over this requirement is not operating effectively. Questioned Costs: No known questioned costs. Recommendation: The County should implement procedures to ensure all filed reports are reconciled to the County’s general ledger and submitted timely.

Matching ALN 93.659 Adoption Assistance – Title IV-E Pennsylvania Department of Human Services Children & Youth Agency Programs U.S. Department of Health and Human Services Pass-through Pennsylvania Department of Human Services Criteria: Pursuant to 45 CFR part 1356 and the Pennsylvania Department of Human Services Single Audit Supplement, the County is required to ensure they are responsible for a share of the service costs, based on the reimbursement rate of the individual service category. Condition: As a result of our testing over matching requirements, we noted the June 30, 2024, September 30, 2024, and December 31, 2024 expenditure reports for the County’s Children and Youth Department were not submitted at the time of the audit, therefore, could not demonstrate compliance with federal and DHS matching requirements. Cause: The County did not complete reconciliations between reported amounts, the program’s ledgers, and the County’s general ledger in a timely manner. Effect: The County is not in compliance with 45 CFR part 1356 and the Pennsylvania Department of Human Services matching requirements. Questioned Costs: No known questioned costs. Recommendation: The County should implement procedures to ensure all filed reports are reconciled to the County’s general ledger and submitted timely and that the County’s required matching contributions are calculated and documented properly.