FAC Explorer

Audit 412561

FY End
2025-12-31
Total Expended
$1.61M
Findings
1
Programs
2
Organization: BOROUGH OF ETNA (PA)
Year: 2025 Accepted: 2026-09-28
Auditor: MAHER DUESSEL CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1237644 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $1.29M Yes 1
21.027 COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $313,131 Yes 0

Contacts

Name Title Type
CVRQML2NASK5 Mary Ellen Ramage Auditee
4127810569 Dustin D. Starr Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (schedule) of Borough of Etna, Allegheny County, Pennsylvania (Borough), is presented on the cash basis of accounting. The information in this schedule 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 the Borough, it is not intended to and does not present the cash basis financial position or the respective changes in cash basis financial position of the Borough.

Finding Details

Finding 2025-001
Finding 2025-001: Community Project Fund - Annual Real Property Reporting Federal Agency: Department of Housing and Urban Development Federal Award Identification Number (FAIN): B-24-CP-PA-1855 Program: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants, ALN 14.251 Criteria: In accordance with the Community Project Funding reporting requirements found in the HUD grant agreement, which incorporates 2 CFR Part 200, the grantee must report and account for all property acquired or improved with grant funds using the applicable common forms approved by OMB (SF 429 Cover Page and Attachment A). The reporting obligation includes submitting status reports on real property at least annually as provided by 2 CFR 200.330, and accounting for real and personal property acquired or improved with grant funds as part of project closeout. Condition: During the year-ended December 31, 2025, the Borough submitted semi-annual performance reports; however, did not submit the required SF-429 Cover Page and Attachment A with a performance report during the year. Accordingly, the Borough did not satisfy the annual real-property reporting requirement for the HUD Community Project Funding award. Cause: The Borough did not have adequate procedures to identify, track, and submit the award-specific annual real-property reporting requirements together with the applicable performance report. Effect: The Borough was not in compliance with annual real property reporting requirements. Questioned costs: None Repeat Finding: This is not a repeat finding Recommendation: We recommend that the Borough implement a procedure to ensure that required reports are completed accurately and timely. The procedures should include assignment of responsibility, supervisory review, and retention of evidence supporting the timely submission of the SF-429 Cover Page and Attachment A with the applicable annual performance report. Views of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.