FAC Explorer

Audit 381034

FY End
2025-06-30
Total Expended
$925,070
Findings
1
Programs
3
Organization: Carroll County Youth Service Bureau Inc. (MD)
Year: 2025 Accepted: 2026-01-12
Auditor: BROWN PLUS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168829 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $455,063 Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $386,963 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $83,044 Yes 0

Contacts

Name Title Type
GXDAJQJG5W48 Wendy Trostle Auditee
4108482500 Wanda Lynn Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of the Organization under programs of the federal government for the year ended June 30, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. CFR Part 200, Uniform Administrative Requirements, Cost Princples, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.

Finding Details

Finding 2025-003
Federal Agency: Department of the Treasury Federal Program: 21.027 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Entity: Commissioners of Carroll County Identification Number: 26-F-3-2122-3441-CCYSB Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control; Noncompliance Criteria: Supporting documentation for all reports required to be filed for federal programs should reconcile to the reported amounts, and all required report categories must be included. Condition: The programmatic reports that were selected for testing and filed with the Commissioners of Carroll County did not have supporting documentation maintained or that reconciled to the reported amounts, and one of the programmatic reports tested omitted a required category. Cause: Programmatic report data is compiled by the Program Director from the Organization’s patient data system and provided to the Grants Manager, who formats the data for reporting. However, the review process is not sufficiently detecting and correcting errors before report submissions. Effect or Potential Effect: Misinformation presented to the federal government may lead to federal inquires of those charged with governance. Context: Testing of two quarterly programmatic reports under the federal program revealed multiple key line items where supporting documentation did not match the reported amounts. These discrepancies were primarily due to miscalculations from the source data, rather than the use of incorrect or omitted data. Additionally, the quarter three report was missing a key line item. Recommendation: The Organization should maintain any and all support utilized in the preparation of federal programs with a copy of the report submitted to the County. We recommend that the raw data, excluding any sensitive patient information, be summarized to clearly support the reported totals. The Grants Manager should review the supporting data provided by the Program Director carefully in order to ensure that reported amounts accurately represent a program performance. Views of Responsible Official(s) and Planned Corrective Actions: See corrective action plan.