FAC Explorer

Audit 47151

FY End
2022-12-31
Total Expended
$2.66M
Findings
2
Programs
2
Organization: Horsham Water and Sewer Authority (PA)
Year: 2022 Accepted: 2023-08-01
Auditor: Maillie LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38725 2022-001 Significant Deficiency Yes L
615167 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $2.65M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $3,028 - 0

Contacts

Name Title Type
J1QEMY9FGKJ9 Tina O'Rourke Auditee
2156728011 Greg Shank Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to the reimbursement. Negative amounts shown on the Schedule represent adjustment or credits made in the normal course of business amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Criteria: Title 2 CFR Section 200.303 of the Uniform Guidance requires nonfederal entities to establish and maintain effective internal control over Federal awards. The grant agreement requires quarterly performance reports due 30 days following the end of each calendar quarter. Condition: Reports required by the federal program were not submitted timely and internal controls were not followed to ensure timely filing occurred. Questioned Costs: None Cause: Horsham Water and Sewer Authority did not follow their established internal control procedures that ensure the quarterly performance and financial reports are filed 30 days following the end of each calendar quarter. Effect: The Authority is not in compliance with Title 2 CFR Section 200.303 of the Uniform Guidance as well as the reporting requirements of the grant agreement. Recommendation: We recommend that quarterly performance and financial reports be submitted 30 days following the end of each calendar quarter and all established internal controls currently in place to ensure these reports are filed timely are followed.
Finding 2022-001
Criteria: Title 2 CFR Section 200.303 of the Uniform Guidance requires nonfederal entities to establish and maintain effective internal control over Federal awards. The grant agreement requires quarterly performance reports due 30 days following the end of each calendar quarter. Condition: Reports required by the federal program were not submitted timely and internal controls were not followed to ensure timely filing occurred. Questioned Costs: None Cause: Horsham Water and Sewer Authority did not follow their established internal control procedures that ensure the quarterly performance and financial reports are filed 30 days following the end of each calendar quarter. Effect: The Authority is not in compliance with Title 2 CFR Section 200.303 of the Uniform Guidance as well as the reporting requirements of the grant agreement. Recommendation: We recommend that quarterly performance and financial reports be submitted 30 days following the end of each calendar quarter and all established internal controls currently in place to ensure these reports are filed timely are followed.