FAC Explorer

Audit 41735

FY End
2022-06-30
Total Expended
$18.39M
Findings
12
Programs
3
Organization: Liberty Resources, Inc. (PA)
Year: 2022 Accepted: 2023-06-12
Auditor: Baratz & Associates P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47032 2022-001 - - P
47033 2022-001 - - P
47034 2022-001 - - P
47035 2022-001 - - P
47036 2022-001 - - P
47037 2022-001 - - P
623474 2022-001 - - P
623475 2022-001 - - P
623476 2022-001 - - P
623477 2022-001 - - P
623478 2022-001 - - P
623479 2022-001 - - P

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $2.69M Yes 1
93.778 Medical Assistance Program $158,139 Yes 1
93.432 Acl Centers for Independent Living $32,904 - 1

Contacts

Name Title Type
TYJ8L79EZEJ9 Glenn Seagraves Auditee
2156342000 Steven M. Green Auditor
No contacts on file

Notes to SEFA

Title: General Information Accounting Policies: The accompanying consolidated schedule of expenditures of federal, state, and city awards is presented using the accrual basis of accounting. The amounts reported in this consolidated schedule as expenditures may differ from certain financial reports submitted to federal, state or city funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying consolidated schedule of expenditures of federal, state, and city awards presents the activities in all the federal, state, and city awards of the Organization. All federal, state, and city awards received directly from federal agencies as well as awards passed through other governmental agencies or not-for-profit organizations are included on this schedule.
Title: Relationship to Basic Financial Statements Accounting Policies: The accompanying consolidated schedule of expenditures of federal, state, and city awards is presented using the accrual basis of accounting. The amounts reported in this consolidated schedule as expenditures may differ from certain financial reports submitted to federal, state or city funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Federal, state, and city expenditures are reported on the consolidated statement of activities. In certain programs, the expenditures reported in the basic consolidated financial statements may differ from the expenditures reported in the consolidated schedule of expenditures of federal, state, and city awards because not all expenditures are required to be reported on the consolidated schedule of expenditures of federal, state, and city awards.

Finding Details

Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.
Finding 2022-001
2022-001 - Untimely Filing of the Data Collection Form Criteria: Under the requirements of the Uniform Guidance (Single Audit), the recipient must file the date collection form by March 31, 2023 for the year ended June 30, 2022. Condition: The data collection form was not filed by March 31, 2023. Effect: Liberty Resources, Inc. is not in compliance with the Single Audit reporting requirements. Cause: Liberty Resources, Inc. did not have procedures in place to ensure that the single audit financial statements were completed in a timely manner. Recommendation: We recommend that Liberty Resources, Inc. complete the Single Audit financial statements in a timely manner to ensure that the data collections form can be submitted in compliance with the Single Audit requirements. View of responsible officials: Management?s objectives include timely filing of all regulatory and financial reports. Extenuating circumstances caused a significant delay in submitting fiscal year 2022 reports in a timely manner. Every effort is being made to file timely in the future.