Audit 372118

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Grant Period - Year Ended December 31, 2024. Criteria: OMB and the U.S. Department of Treasury, State and Local Fiscal Recovery Funds Compliance and Reporting Guidance require quarterly reports to be submitted to the Treasury by the last day of the month following the end of the period covered. Condition: The County did not follow OMB and U.S. Department of Treasury guidance for filing of quarterly reports. Cause: The County did not file quarterly reports by the applicable due date. Effect: The County is not in compliance with the OMB and U.S. Department of Treasury, State and Local Fiscal Recovery Funds Compliance and Reporting Guidance. Questioned Costs: None. Perspective Information: 2 of 4 quarterly reports. Identification of Repeat Findings: Not applicable. Recommendation: Quarterly reports should be filed by the due date. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Passed through the Pennsylvania Department of Agriculture, Grant Period - Year ended December 31, 2024. Criteria: Title 2 CFR Section 200.214 of the Uniform Guidance subjects nonfederal entities to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The District did not verify the parties were not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs prior to awarding contracts. Cause: The District Manager was not aware of the District’s responsibility to verify that parties were not suspended or debarred. Effect: Contracts under the federal program may improperly be awarded to excluded or ineligible parties. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The District should apply the guidance in section 200.214 of the Uniform Guidance in determining whether parties are excluded or ineligible for participation in Federal programs. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Passed through the Pennsylvania Department of Agriculture, Grant Period - Year ended December 31, 2024. Criteria: Per review the State and Local Fiscal Recovery Funds (SLFR) compliance and reporting guidance the auditee is responsible for having a system of internal control over reporting to ensure accurate and timely filing. Condition: The District did not document review and approval of program quarterly reports for the entire year, in addition to failing to file before the prescribed due date. Cause: The District did not document review and approval of quarterly report submissions, and did not timely file reports. Effect: District is not in compliance with the reporting guidance. Questioned Costs: None. Perspective Information: All quarterly reports were not reviewed and filed late. Identification of Repeat Findings: Not applicable. Recommendation: Management should implement a system of controls over reporting of federal funding. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.