FAC Explorer

Audit 40603

FY End
2022-06-30
Total Expended
$30.98M
Findings
8
Programs
30
Organization: Lycoming-Clinton Counties Commission for Community Action (step), Inc. (PA)
Year: 2022 Accepted: 2023-02-20
Auditor: Larson Kellett & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46156 2022-001 Significant Deficiency - N
46157 2022-001 Significant Deficiency - N
46158 2022-001 Significant Deficiency - N
46159 2022-001 Significant Deficiency - N
622598 2022-001 Significant Deficiency - N
622599 2022-001 Significant Deficiency - N
622600 2022-001 Significant Deficiency - N
622601 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $8.77M Yes 1
93.600 Head Start $5.23M - 0
21.023 Emergency Rental Assistance Program $1.96M Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.22M Yes 1
93.558 Temporary Assistance for Needy Families $509,859 Yes 1
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $439,126 - 0
81.042 Weatherization Assistance for Low-Income Persons $318,694 - 0
93.667 Social Services Block Grant $297,997 - 0
93.569 Community Services Block Grant $279,046 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $270,000 - 0
93.778 Medical Assistance Program $261,021 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $171,600 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $162,504 - 0
10.558 Child and Adult Care Food Program $143,577 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $111,979 - 0
94.006 Americorps $91,546 - 0
14.231 Emergency Solutions Grant Program $87,294 - 0
93.053 Nutrition Services Incentive Program $84,579 - 0
93.568 Low-Income Home Energy Assistance $78,017 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $62,100 - 0
17.235 Senior Community Service Employment Program $24,819 - 0
14.267 Continuum of Care Program $12,936 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $12,747 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $10,449 - 0
93.324 State Health Insurance Assistance Program $9,342 - 0
93.071 Medicare Enrollment Assistance Program $6,665 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,605 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $6,350 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $4,089 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,540 - 0

Contacts

Name Title Type
F2QWB1PXGN67 Patti J. Kiessling Auditee
5706019534 Thomas P. McMahon Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Basis of Accounting 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. Funds Receivable - Federal Grants and Contracts STEP incurs grant and contract expenditures in accordance with the grant or contract terms and conditions. STEP records these expenditures and establishes receivables and revenue due from its various funding sources on the accrual basis. Refundable Advances - Federal Grants and Contracts STEP records a restricted grant or contract award as a refundable advance until it is expended for the purpose of the grant or contract, at which time it becomes unconditional and is recognized as revenue. Therefore, the amounts presented as refundable advances represent unexpended grant or contract funds. Functional Expenses Expenses are charged to each program based on direct expenditures incurred. All program expenditures are direct charged and allocated based on agency allocation methods. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (Schedule) include the federal award activity of Lycoming-Clinton Counties Commission for Community Action(STEP), Inc. (STEP) for the year ended June 30, 2022. The information in the schedule of expenditures of federal awards is presented 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 STEP, it is not intended to and does not present the financial position, changes in net assets, or cash flows of STEP.

Finding Details

Finding 2022-001
COVID-19 CCDF Cluster - Assistance Listing 93.575, 93.596 passed through Pennsylvania Department of Human Services - Pass-Through Grantor?s Number - SAP DC21079943; Temporary Assistance for Needy Families- Assistance Listing 93.558 passed through Pennsylvania Department of Human Services - Pass-through Grantor?s Number - SAP DC21079943; Grant period - Fiscal Year Ended June 30, 2022. Criteria: ELRC guidelines allow a temporary period of presumptive eligibility for a parent/caretaker experiencing homelessness. At the end of the 92-day period, the ELRC must verify that the parent/caretaker meets the work-hour requirement to maintain eligibility and reassess co-payments to be paid by the parent/caretaker. Condition: An incorrect co-payment was charged for a parent/caretaker after the temporary period of presumptive eligibility. Perspective Information: This finding is isolated to an instance of noncompliance with presumptive eligibility requirements. Cause: Policies and procedures were not properly designed and implemented to ensure compliance with presumptive eligibility requirements. Effect: STEP was not in compliance with special tests and provisions requirements for co-payments. Questioned Costs: None. Identification of Repeat Findings: Not applicable. Recommendation: STEP should ensure their file compliance review procedures include review of files at the end of periods of presumptive eligibility. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See STEP?s corrective action plan.
Finding 2022-001
COVID-19 CCDF Cluster - Assistance Listing 93.575, 93.596 passed through Pennsylvania Department of Human Services - Pass-Through Grantor?s Number - SAP DC21079943; Temporary Assistance for Needy Families- Assistance Listing 93.558 passed through Pennsylvania Department of Human Services - Pass-through Grantor?s Number - SAP DC21079943; Grant period - Fiscal Year Ended June 30, 2022. Criteria: ELRC guidelines allow a temporary period of presumptive eligibility for a parent/caretaker experiencing homelessness. At the end of the 92-day period, the ELRC must verify that the parent/caretaker meets the work-hour requirement to maintain eligibility and reassess co-payments to be paid by the parent/caretaker. Condition: An incorrect co-payment was charged for a parent/caretaker after the temporary period of presumptive eligibility. Perspective Information: This finding is isolated to an instance of noncompliance with presumptive eligibility requirements. Cause: Policies and procedures were not properly designed and implemented to ensure compliance with presumptive eligibility requirements. Effect: STEP was not in compliance with special tests and provisions requirements for co-payments. Questioned Costs: None. Identification of Repeat Findings: Not applicable. Recommendation: STEP should ensure their file compliance review procedures include review of files at the end of periods of presumptive eligibility. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See STEP?s corrective action plan.
Finding 2022-001
COVID-19 CCDF Cluster - Assistance Listing 93.575, 93.596 passed through Pennsylvania Department of Human Services - Pass-Through Grantor?s Number - SAP DC21079943; Temporary Assistance for Needy Families- Assistance Listing 93.558 passed through Pennsylvania Department of Human Services - Pass-through Grantor?s Number - SAP DC21079943; Grant period - Fiscal Year Ended June 30, 2022. Criteria: ELRC guidelines allow a temporary period of presumptive eligibility for a parent/caretaker experiencing homelessness. At the end of the 92-day period, the ELRC must verify that the parent/caretaker meets the work-hour requirement to maintain eligibility and reassess co-payments to be paid by the parent/caretaker. Condition: An incorrect co-payment was charged for a parent/caretaker after the temporary period of presumptive eligibility. Perspective Information: This finding is isolated to an instance of noncompliance with presumptive eligibility requirements. Cause: Policies and procedures were not properly designed and implemented to ensure compliance with presumptive eligibility requirements. Effect: STEP was not in compliance with special tests and provisions requirements for co-payments. Questioned Costs: None. Identification of Repeat Findings: Not applicable. Recommendation: STEP should ensure their file compliance review procedures include review of files at the end of periods of presumptive eligibility. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See STEP?s corrective action plan.
Finding 2022-001
COVID-19 CCDF Cluster - Assistance Listing 93.575, 93.596 passed through Pennsylvania Department of Human Services - Pass-Through Grantor?s Number - SAP DC21079943; Temporary Assistance for Needy Families- Assistance Listing 93.558 passed through Pennsylvania Department of Human Services - Pass-through Grantor?s Number - SAP DC21079943; Grant period - Fiscal Year Ended June 30, 2022. Criteria: ELRC guidelines allow a temporary period of presumptive eligibility for a parent/caretaker experiencing homelessness. At the end of the 92-day period, the ELRC must verify that the parent/caretaker meets the work-hour requirement to maintain eligibility and reassess co-payments to be paid by the parent/caretaker. Condition: An incorrect co-payment was charged for a parent/caretaker after the temporary period of presumptive eligibility. Perspective Information: This finding is isolated to an instance of noncompliance with presumptive eligibility requirements. Cause: Policies and procedures were not properly designed and implemented to ensure compliance with presumptive eligibility requirements. Effect: STEP was not in compliance with special tests and provisions requirements for co-payments. Questioned Costs: None. Identification of Repeat Findings: Not applicable. Recommendation: STEP should ensure their file compliance review procedures include review of files at the end of periods of presumptive eligibility. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See STEP?s corrective action plan.
Finding 2022-001
COVID-19 CCDF Cluster - Assistance Listing 93.575, 93.596 passed through Pennsylvania Department of Human Services - Pass-Through Grantor?s Number - SAP DC21079943; Temporary Assistance for Needy Families- Assistance Listing 93.558 passed through Pennsylvania Department of Human Services - Pass-through Grantor?s Number - SAP DC21079943; Grant period - Fiscal Year Ended June 30, 2022. Criteria: ELRC guidelines allow a temporary period of presumptive eligibility for a parent/caretaker experiencing homelessness. At the end of the 92-day period, the ELRC must verify that the parent/caretaker meets the work-hour requirement to maintain eligibility and reassess co-payments to be paid by the parent/caretaker. Condition: An incorrect co-payment was charged for a parent/caretaker after the temporary period of presumptive eligibility. Perspective Information: This finding is isolated to an instance of noncompliance with presumptive eligibility requirements. Cause: Policies and procedures were not properly designed and implemented to ensure compliance with presumptive eligibility requirements. Effect: STEP was not in compliance with special tests and provisions requirements for co-payments. Questioned Costs: None. Identification of Repeat Findings: Not applicable. Recommendation: STEP should ensure their file compliance review procedures include review of files at the end of periods of presumptive eligibility. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See STEP?s corrective action plan.
Finding 2022-001
COVID-19 CCDF Cluster - Assistance Listing 93.575, 93.596 passed through Pennsylvania Department of Human Services - Pass-Through Grantor?s Number - SAP DC21079943; Temporary Assistance for Needy Families- Assistance Listing 93.558 passed through Pennsylvania Department of Human Services - Pass-through Grantor?s Number - SAP DC21079943; Grant period - Fiscal Year Ended June 30, 2022. Criteria: ELRC guidelines allow a temporary period of presumptive eligibility for a parent/caretaker experiencing homelessness. At the end of the 92-day period, the ELRC must verify that the parent/caretaker meets the work-hour requirement to maintain eligibility and reassess co-payments to be paid by the parent/caretaker. Condition: An incorrect co-payment was charged for a parent/caretaker after the temporary period of presumptive eligibility. Perspective Information: This finding is isolated to an instance of noncompliance with presumptive eligibility requirements. Cause: Policies and procedures were not properly designed and implemented to ensure compliance with presumptive eligibility requirements. Effect: STEP was not in compliance with special tests and provisions requirements for co-payments. Questioned Costs: None. Identification of Repeat Findings: Not applicable. Recommendation: STEP should ensure their file compliance review procedures include review of files at the end of periods of presumptive eligibility. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See STEP?s corrective action plan.
Finding 2022-001
COVID-19 CCDF Cluster - Assistance Listing 93.575, 93.596 passed through Pennsylvania Department of Human Services - Pass-Through Grantor?s Number - SAP DC21079943; Temporary Assistance for Needy Families- Assistance Listing 93.558 passed through Pennsylvania Department of Human Services - Pass-through Grantor?s Number - SAP DC21079943; Grant period - Fiscal Year Ended June 30, 2022. Criteria: ELRC guidelines allow a temporary period of presumptive eligibility for a parent/caretaker experiencing homelessness. At the end of the 92-day period, the ELRC must verify that the parent/caretaker meets the work-hour requirement to maintain eligibility and reassess co-payments to be paid by the parent/caretaker. Condition: An incorrect co-payment was charged for a parent/caretaker after the temporary period of presumptive eligibility. Perspective Information: This finding is isolated to an instance of noncompliance with presumptive eligibility requirements. Cause: Policies and procedures were not properly designed and implemented to ensure compliance with presumptive eligibility requirements. Effect: STEP was not in compliance with special tests and provisions requirements for co-payments. Questioned Costs: None. Identification of Repeat Findings: Not applicable. Recommendation: STEP should ensure their file compliance review procedures include review of files at the end of periods of presumptive eligibility. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See STEP?s corrective action plan.
Finding 2022-001
COVID-19 CCDF Cluster - Assistance Listing 93.575, 93.596 passed through Pennsylvania Department of Human Services - Pass-Through Grantor?s Number - SAP DC21079943; Temporary Assistance for Needy Families- Assistance Listing 93.558 passed through Pennsylvania Department of Human Services - Pass-through Grantor?s Number - SAP DC21079943; Grant period - Fiscal Year Ended June 30, 2022. Criteria: ELRC guidelines allow a temporary period of presumptive eligibility for a parent/caretaker experiencing homelessness. At the end of the 92-day period, the ELRC must verify that the parent/caretaker meets the work-hour requirement to maintain eligibility and reassess co-payments to be paid by the parent/caretaker. Condition: An incorrect co-payment was charged for a parent/caretaker after the temporary period of presumptive eligibility. Perspective Information: This finding is isolated to an instance of noncompliance with presumptive eligibility requirements. Cause: Policies and procedures were not properly designed and implemented to ensure compliance with presumptive eligibility requirements. Effect: STEP was not in compliance with special tests and provisions requirements for co-payments. Questioned Costs: None. Identification of Repeat Findings: Not applicable. Recommendation: STEP should ensure their file compliance review procedures include review of files at the end of periods of presumptive eligibility. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See STEP?s corrective action plan.