FAC Explorer

Audit 394595

FY End
2025-06-30
Total Expended
$11.69M
Findings
4
Programs
14
Organization: Seda Council of Governments (PA)
Year: 2025 Accepted: 2026-03-26
Auditor: LARSON KELLETT & ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1186848 2025-007 Material Weakness Yes H
1186849 2025-007 Material Weakness Yes H
1186850 2025-008 Material Weakness Yes H
1186851 2025-008 Material Weakness Yes H

Programs

ALN Program Spent Major Findings
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $5.54M Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $1.62M Yes 0
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $939,435 Yes 0
23.011 APPALACHIAN RESEARCH, TECHNICAL ASSISTANCE, AND DEMONSTRATION PROJECTS $678,078 Yes 0
10.767 INTERMEDIARY RELENDING PROGRAM $294,894 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $283,996 Yes 2
12.002 PROCUREMENT TECHNICAL ASSISTANCE FOR BUSINESS FIRMS $240,802 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $128,614 Yes 0
23.009 APPALACHIAN LOCAL DEVELOPMENT DISTRICT ASSISTANCE $68,663 Yes 0
11.302 ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS $36,265 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $34,994 Yes 0
23.002 APPALACHIAN AREA DEVELOPMENT $22,950 Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $17,156 Yes 0
23.001 APPALACHIAN REGIONAL DEVELOPMENT (SEE INDIVIDUAL APPALACHIAN PROGRAMS) $12,698 Yes 0

Contacts

Name Title Type
C3GJY7S3L3H9 Jamie Carnes Auditee
5705244491 Thomas P. McMahon Auditor
No contacts on file

Notes to SEFA

ECONOMIC ADJUSTMENT ASSISTANCE (11.307) - Balances outstanding at the end of the audit period were $5,125,172. APPALACHIAN RESEARCH, AND TECHNICAL ASSISTANCE PROJECTS (23.011) - Balances outstanding at the end of the audit period were $606,599. INTERMEDIARY RELENDING PROGRAM (10.767) - Balances outstanding at the end of the audit period were $222,640.

Finding Details

Finding 2025-007
U.S. DEPARTMENT OF TREASURY COVID-19-Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of Economic Development, Grant period - Year ended June 30, 2025. See finding 2025-003 – listed below. ACCOUNTS PAYABLE Criteria: Accrual basis financial statements should include amounts due prior to year-end. Condition: The Council did not record all accounts payable. Cause: Accounts payable were not recorded in the proper period. Effect: Accounts payable and expenses were understated. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable.
Finding 2025-008
U.S. DEPARTMENT OF TREASURY COVID-19-Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of Economic Development, Grant period - Year ended June 30, 2025. See Finding 2025-006. Listed below. REVENUE RECONGITION (DUE FROM OTHER GOVERNMENTS) Criteria: Accrual basis financial statements should include all amounts earned prior to year-end. Condition: The Council did not record grant funding earned. Cause: The Council did not provide proper cut-off of revenues at year-end. Effect: Due from other governments, and intergovernmental revenues were understated. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable.