FAC Explorer

Audit 39992

FY End
2022-06-30
Total Expended
$14.50M
Findings
16
Programs
13
Organization: Seda Council of Governments (PA)
Year: 2022 Accepted: 2023-03-30
Auditor: Larson Kellett & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42797 2022-007 Material Weakness - L
42798 2022-008 Material Weakness - P
42799 2022-008 Material Weakness - P
42800 2022-007 Material Weakness - L
42801 2022-008 Material Weakness - P
42802 2022-007 Material Weakness - L
42803 2022-009 - - E
42804 2022-010 - - E
619239 2022-007 Material Weakness - L
619240 2022-008 Material Weakness - P
619241 2022-008 Material Weakness - P
619242 2022-007 Material Weakness - L
619243 2022-008 Material Weakness - P
619244 2022-007 Material Weakness - L
619245 2022-009 - - E
619246 2022-010 - - E

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $5.36M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.78M Yes 2
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects $596,234 - 0
93.568 Low-Income Home Energy Assistance $454,904 Yes 2
81.042 Weatherization Assistance for Low-Income Persons $412,977 Yes 2
10.767 Intermediary Relending Program $301,484 - 0
12.002 Procurement Technical Assistance for Business Firms $199,342 - 0
23.009 Appalachian Local Development District Assistance $65,143 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $47,134 - 0
11.302 Economic Development_support for Planning Organizations $35,000 - 0
20.205 Highway Planning and Construction $32,135 - 0
23.002 Appalachian Area Development $6,429 - 0
10.351 Rural Business Development Grant $3,063 - 0

Contacts

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

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: See the Notes to the SEFA for chart/table. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of SEDA Council of Government under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Council, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Council. Some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Federal receipts are reported on the cash basis of accounting as requested by Pennsylvania state agencies. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. ECONOMIC ADJUSTMENT ASSISTANCE (11.307) - Balances outstanding at the end of the audit period were $563,341. ECONOMIC ADJUSTMENT ASSISTANCE (11.307) - Balances outstanding at the end of the audit period were $694,632. ECONOMIC ADJUSTMENT ASSISTANCE (11.307) - Balances outstanding at the end of the audit period were $5,111,922. INTERMEDIARY RELENDING PROGRAM (10.767) - Balances outstanding at the end of the audit period were $272,854. APPALACHIAN RESEARCH, AND TECHNICAL ASSISTANCE PROJECTS (23.011) - Balances outstanding at the end of the audit period were $596,234.

Finding Details

Finding 2022-007
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-007. Weatherization Assistance for Low Income Persons - Assistance Listing 81.042 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000066420; Grant Period - Fiscal Year ended June 30, 2022. Low-Income Home Energy Assistance - Assistance Listing 93.568 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000073879; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-002
Finding 2022-008
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001.
Finding 2022-008
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001.
Finding 2022-007
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-007. Weatherization Assistance for Low Income Persons - Assistance Listing 81.042 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000066420; Grant Period - Fiscal Year ended June 30, 2022. Low-Income Home Energy Assistance - Assistance Listing 93.568 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000073879; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-002
Finding 2022-008
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001.
Finding 2022-007
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-007. Weatherization Assistance for Low Income Persons - Assistance Listing 81.042 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000066420; Grant Period - Fiscal Year ended June 30, 2022. Low-Income Home Energy Assistance - Assistance Listing 93.568 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000073879; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-002
Finding 2022-009
U.S DEPARTMENT OF TREASURY 2022-009. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022. Criteria: OMB Compliance Supplement and the sub-recipient agreement outline the guidelines to administer the program. Condition: SEDA-COG?s program files did not contain the required documentation used in determining eligibility. Cause: SEDA-COG failed to obtain the required documentation. Effect: Recipients of the federal program could have received funding and may not be eligible. Questioned Costs: None. Perspective Information: 2 out of 40 Identification of Repeat Findings: Not applicable. Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See SEDA-COG?s corrective action plan.
Finding 2022-010
U.S DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period Fiscal Year Ended June 30, 2022 Criteria: OMB Compliance Supplement and the sub-recipient agreement outline the guidelines to administer the program. Condition: Approved application did not qualify for grant based on information provided. Cause: SEDA-COG failed to properly calculate revenue decrease due to not using correct information as outlined in the guidelines for the applicant. Effect: Recipient of the federal program received funding when ineligible. Questioned Costs: $8,000 Perspective Information: 1 out of 40 Identification of Repeat Findings: Not applicable. Recommendation: SEDA-COG should follow the OMB Compliance supplement and the sub-recipient agreement. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See SEDA-COG?s corrective action plan.
Finding 2022-007
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-007. Weatherization Assistance for Low Income Persons - Assistance Listing 81.042 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000066420; Grant Period - Fiscal Year ended June 30, 2022. Low-Income Home Energy Assistance - Assistance Listing 93.568 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000073879; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-002
Finding 2022-008
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001.
Finding 2022-008
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001.
Finding 2022-007
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-007. Weatherization Assistance for Low Income Persons - Assistance Listing 81.042 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000066420; Grant Period - Fiscal Year ended June 30, 2022. Low-Income Home Energy Assistance - Assistance Listing 93.568 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000073879; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-002
Finding 2022-008
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001.
Finding 2022-007
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-007. Weatherization Assistance for Low Income Persons - Assistance Listing 81.042 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000066420; Grant Period - Fiscal Year ended June 30, 2022. Low-Income Home Energy Assistance - Assistance Listing 93.568 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000073879; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-002
Finding 2022-009
U.S DEPARTMENT OF TREASURY 2022-009. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022. Criteria: OMB Compliance Supplement and the sub-recipient agreement outline the guidelines to administer the program. Condition: SEDA-COG?s program files did not contain the required documentation used in determining eligibility. Cause: SEDA-COG failed to obtain the required documentation. Effect: Recipients of the federal program could have received funding and may not be eligible. Questioned Costs: None. Perspective Information: 2 out of 40 Identification of Repeat Findings: Not applicable. Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See SEDA-COG?s corrective action plan.
Finding 2022-010
U.S DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period Fiscal Year Ended June 30, 2022 Criteria: OMB Compliance Supplement and the sub-recipient agreement outline the guidelines to administer the program. Condition: Approved application did not qualify for grant based on information provided. Cause: SEDA-COG failed to properly calculate revenue decrease due to not using correct information as outlined in the guidelines for the applicant. Effect: Recipient of the federal program received funding when ineligible. Questioned Costs: $8,000 Perspective Information: 1 out of 40 Identification of Repeat Findings: Not applicable. Recommendation: SEDA-COG should follow the OMB Compliance supplement and the sub-recipient agreement. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See SEDA-COG?s corrective action plan.