FAC Explorer

Audit 40531

FY End
2022-12-31
Total Expended
$917,478
Findings
2
Programs
1
Organization: Plymouth Township (PA)
Year: 2022 Accepted: 2023-08-06
Auditor: Barsz Gowie Amon & Fultz LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42509 2022-001 - - L
618951 2022-001 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $917,478 Yes 1

Contacts

Name Title Type
YLD8N7DXMH77 Kellen Jarrett Auditee
6102774100 Ronald L. Minninger Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Plymouth Township under programs of the federal government for the year ended December 31, 2022. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. 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 Plymouth Township, it is not intended to and does not present the financial position, changes in net position, or cash flows of Plymouth Township. 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 may or may not be allowable or may be limited as to reimbursement. Plymouth Township did not elect to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027, Grant Period March 3, 2021 through December 31, 2024 Condition: The SLFRF Compliance Report for the annual March 2023 report period, due on April 30, 2023, was filed late on June 2, 2023. Criteria: Annual SLFRF Compliance Reports are required to be filed by April 30. Cause: Management did not realize that SLFRF Compliance Reports are required to be filed for each year in which federal funds are received. Management filed the report when it was discovered that the SLFRF Compliance Report for the annual March 2023 report period was required. Effect: Plymouth Township did not meet the reporting deadline to file the SLFRF Compliance Report for the annual March 2023 report period. There are no questioned costs. Context: As part of testing compliance with the reporting compliance requirement, the auditor requested a copy of the SLFRF Compliance Report for the annual March 2023 report period and noted that the Report was filed after April 30, 2023. Recommendation: Plymouth Township should file annual SLFRF Compliance Reports by April 30 throughout the grant period. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Finding 2022-001
2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027, Grant Period March 3, 2021 through December 31, 2024 Condition: The SLFRF Compliance Report for the annual March 2023 report period, due on April 30, 2023, was filed late on June 2, 2023. Criteria: Annual SLFRF Compliance Reports are required to be filed by April 30. Cause: Management did not realize that SLFRF Compliance Reports are required to be filed for each year in which federal funds are received. Management filed the report when it was discovered that the SLFRF Compliance Report for the annual March 2023 report period was required. Effect: Plymouth Township did not meet the reporting deadline to file the SLFRF Compliance Report for the annual March 2023 report period. There are no questioned costs. Context: As part of testing compliance with the reporting compliance requirement, the auditor requested a copy of the SLFRF Compliance Report for the annual March 2023 report period and noted that the Report was filed after April 30, 2023. Recommendation: Plymouth Township should file annual SLFRF Compliance Reports by April 30 throughout the grant period. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.