FAC Explorer

Audit 46548

FY End
2022-12-31
Total Expended
$3.28M
Findings
0
Programs
19
Organization: Montour County (PA)
Year: 2022 Accepted: 2023-09-12
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.77M Yes 0
21.023 Emergency Rental Assistance Program $669,744 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $209,138 - 0
93.658 Foster Care_title IV-E $83,852 - 0
14.239 Home Investment Partnerships Program $75,286 - 0
20.205 Highway Planning and Construction $55,582 - 0
93.659 Adoption Assistance $41,579 - 0
97.042 Emergency Management Performance Grants $32,897 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $24,570 - 0
10.569 Emergency Food Assistance Program (food Commodities) $17,252 - 0
97.039 Hazard Mitigation Grant $14,970 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $14,303 - 0
93.667 Social Services Block Grant $8,995 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $8,162 - 0
93.558 Temporary Assistance for Needy Families $7,341 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $4,407 - 0
93.556 Promoting Safe and Stable Families $2,000 - 0
90.404 2018 Hava Election Security Grants $276 - 0
93.778 Medical Assistance Program $269 - 0

Contacts

Name Title Type
Q5RUSC4FP571 Holly Brandon Auditee
5702713003 Cory Johnson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3: RISK-BASED AUDIT APPROACH Accounting Policies: Montour County, Pennsylvania (the County) is the reporting entity for financial reporting purposes as defined in Note 1 to the Countys basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the Countys reporting entity is the same that was used for financial purposes. The accompanying schedule of expenditures of federal awards is presented using the modified cash basis of accounting, which is described in Note 1 to the Countys 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 is $750,000. The following Type A program was audited as major: ALN 21.027 Program Coronavirus State and Local Fiscal Recovery Funds. The amount expended under programs audited as major federal programs for the year ended December 31, 2022 totaled $1,770,482 or 54.0% of total federal awards.
Title: NOTE 4: PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT Accounting Policies: Montour County, Pennsylvania (the County) is the reporting entity for financial reporting purposes as defined in Note 1 to the Countys basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the Countys reporting entity is the same that was used for financial purposes. The accompanying schedule of expenditures of federal awards is presented using the modified cash basis of accounting, which is described in Note 1 to the Countys financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following is a list of federal funds received by the County from PA DCED for the year ended December 31, 2022: ALN 14.228 Grant # C000070499 $45,578; ALN 14.228 Grant # C000073163 $115,350; ALN 14.228 Grant # C000075480 $23,062; ALN 14.228 Grant # C000075686 $43,194; ALN 14.228 Grant # C0000825578; and ALN 14.239 Grant # C000074060 $75,286.