Finding Text
Federal Program: U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds
U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services
U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 – Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: E19-UC-42-0007, E-20-UC-42-0001, E-21-UC-42-0001, E-22-UC-42-0001, E-20-UW-42-0001
Repeat Finding: N/A
Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year.
Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, as a result of turnover within the County, beyond the 9-month due date.
Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements.
Questioned Costs: None noted.
Cause: As a result of turnover within the County, the completion and filing of its December 31, 2021 Single Audit and reporting package was not prioritized.
Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes.
Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.