FAC Explorer

Audit 40851

FY End
2022-12-31
Total Expended
$20.15M
Findings
0
Programs
34
Organization: County of Blair (PA)
Year: 2022 Accepted: 2023-09-29
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $5.54M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.85M Yes 0
20.205 Highway Planning and Construction $2.06M - 0
93.658 Foster Care_title IV-E $1.67M Yes 0
93.659 Adoption Assistance $1.62M Yes 0
93.778 Medical Assistance Program $1.48M Yes 0
93.958 Block Grants for Community Mental Health Services $894,788 Yes 0
93.563 Child Support Enforcement $573,067 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $412,500 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $326,066 - 0
93.558 Temporary Assistance for Needy Families $313,203 - 0
93.667 Social Services Block Grant $226,457 - 0
10.569 Emergency Food Assistance Program (food Commodities) $176,337 - 0
14.239 Home Investment Partnerships Program $136,880 - 0
93.090 Guardianship Assistance $128,577 - 0
93.788 Opioid Str $113,859 - 0
97.042 Emergency Management Performance Grants $103,930 - 0
84.181 Special Education-Grants for Infants and Families $84,992 - 0
15.611 Wildlife Restoration and Basic Hunter Education $68,875 - 0
97.067 Homeland Security Grant Program $58,130 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $51,311 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $47,087 - 0
93.556 Promoting Safe and Stable Families $46,465 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $45,118 - 0
20.600 State and Community Highway Safety $43,508 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $43,468 - 0
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $42,312 - 0
20.616 National Priority Safety Programs $37,224 - 0
16.575 Crime Victim Assistance $30,388 - 0
14.231 Emergency Solutions Grant Program $24,706 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $15,127 - 0
93.590 Community-Based Child Abuse Prevention Grants $11,475 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $7,914 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $5,674 - 0

Contacts

Name Title Type
D5YAFL9XJ7C3 Nicole Hemminger Auditee
8146933030 Cory Johnson Auditor
No contacts on file

Notes to SEFA

Title: Risk-Based Audit Approach Accounting Policies: The COUNTY OF BLAIR, PENNSYLVANIA (the "County") as the reporting entity for financial reporting purposes is defined in Note 1 to the County's financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County's reporting entity differs from that used for financial purposes, in that awards received and expended, if any, by the following entity is excluded: Blair County Airport Authority. Direct awards pertaining to this entity have been excluded from the accompanying schedules principally because the County is not directly involved in maintaining the accounting records or systems of internal accounting and administrative controls for this activity. Where applicable, these entities have arranged for the issuance of separate Single Audit Reports containing their audited financial statements and schedule of expenditures of federal awards and all required audit reports. Except as indicated above, the accompanying schedule of expenditures of federal awards presents the activity of all federal award programs of the County. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County's financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The 2022 threshold for determining Type A and Type B Programs was $750,000. The following Type A programs were audited as major: ALN 93.658 Foster Care Title IV-E, ALN 93.659 Adoption Assistance Title IV-E, ALN 93.778 Medicaid Cluster, ALN 93.958 Block Grants for Community Mental Health Services, ALN 21.023 Emergency Rental Assistance Program, ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds. The following high risk Type B program was audited as major: None. The amount expended under programs audited as major federal programs for the year ended December 31, 2022, totaled $14,051,627 or 69.8% of total federal awards.