FAC Explorer

Audit 414032

FY End
2025-12-31
Total Expended
$2.33M
Findings
1
Programs
17
Organization: County of Bedford (PA)
Year: 2025 Accepted: 2026-09-30
Auditor: ZELENKOFSKE AXELROD LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1239171 2025-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
93.563 CHILD SUPPORT SERVICES $409,226 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $394,353 Yes 0
93.659 ADOPTION ASSISTANCE $330,328 Yes 0
93.658 FOSTER CARE TITLE IV-E $292,009 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $278,012 Yes 1
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $76,118 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $66,806 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $47,785 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $45,946 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $45,654 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $42,786 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $41,649 Yes 0
93.090 GUARDIANSHIP ASSISTANCE $28,748 Yes 0
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $20,145 Yes 0
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $11,205 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $8,121 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $7,799 Yes 0

Contacts

Name Title Type
V3MSSGNNW123 Melissa Millard Auditee
8146242606 Brian Chruscial Auditor
No contacts on file

Notes to SEFA

For the financial reporting purposes, the reporting entity of the County of Bedford, as defined in Note 1 to the financial statements, incorporates several discretely presented component units. Since the County does not process transactions or maintain control systems for these component units, the Schedule of Expenditures of Federal Awards excludes the discretely presented component units. The excluded component units are comprised of the following: • Bedford County Industrial Development Authority • Bedford County Visitors Bureau Where applicable, a separate Single Audit report has been issued by the individual component unit.
Basis of Accounting The Schedule of Expenditures of Federal Awards have been prepared on a basis consistent with that used in the preparation of the basic financial statements. As described in Note 1 to the financial statement, the modified accrual basis of accounting is used. 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 County of Bedford, it is not intended to and does not present the financial position, changes in net assets or cash flows of County of Bedford. Indirect Costs The County did not elect to use the 15% de minims indirect cost rate. Federal Loan Guarantee Programs The County of Bedford did not have any federal loan guarantee programs to report for the year ended December 31, 2025, as described in 2 CFR section 200.502(b).
The County of Bedford provided federal awards to subrecipients, which administer the programs on behalf of the County, as follows:
The County of Bedford participated in two (2) joinder operations in which two (2) or more counties pool their resources for the administration of a specific program: • Bedford-Somerset Developmental & Behavioral Health Services • Huntingdon-Bedford-Fulton Area Agency on Aging Additional information on the joinder operations can be found in Note 1 in the Notes to the Financial Statements.

Finding Details

Finding 2025-001
inding 2025-001 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management is working to implement and document proper subrecipient monitoring internal controls.