FAC Explorer

Finding 1075001 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-26
Audit: 321313
Organization: County of Cumberland, Pennsylvania (PA)
Auditor: Boyer & Ritter LLC

AI Summary

  • Core Issue: The County failed to submit two out of four required quarterly reports on time.
  • Impacted Requirements: Timely filing of the Act 148 report within 45 days as mandated by the PA Department of Human Services.
  • Recommended Follow-up: Establish a procedure to ensure all reports are complete and submitted on time to avoid future compliance issues.

Finding Text

Internal Control over Compliance Findings Finding 2023-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Passed through PA Department of Human Services Assistance Listing Number: 93.659 Criteria: PA Department of Human Services requires the quarterly Act 148 report be electronically filed within 45 days of the end of each calendar quarter. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: The County did not timely submit two of the four quarterly reports selected for testing. Questioned Costs: None Cause: The County Children and Youth Services did not file the Act 148 reports timely. Effect: Incomplete reporting or delinquent reporting could impact future availability of the program and could ultimately result in return of funds. Repeat Finding: No Recommendation: We recommend the County develop a procedure to ensure the reports filed on their behalf are complete and are timely filed to meet the program requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.563 Child Support Enforcement $2.36M
14.218 Community Development Block Grants/entitlement Grants $1.18M
21.023 Emergency Rental Assistance Program $1.16M
14.239 Home Investment Partnerships Program $297,402
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $268,691
66.204 Multipurpose Grants to States and Tribes $267,195
93.556 Promoting Safe and Stable Families $254,077
93.958 Block Grants for Community Mental Health Services $207,951
10.569 Emergency Food Assistance Program (food Commodities) $166,428
93.788 Opioid Str $160,499
93.659 Adoption Assistance $160,029
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $148,246
20.600 State and Community Highway Safety $127,291
93.558 Temporary Assistance for Needy Families $117,494
16.588 Violence Against Women Formula Grants $114,950
93.778 Medical Assistance Program $107,609
84.181 Special Education-Grants for Infants and Families $94,942
14.231 Emergency Solutions Grant Program $90,974
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $86,504
93.667 Social Services Block Grant $66,796
93.052 National Family Caregiver Support, Title Iii, Part E $65,519
66.964 Chesapeake Bay Program Implementation, Regulatory/accountability and Monitoring Grants $63,673
16.575 Crime Victim Assistance $63,412
97.042 Emergency Management Performance Grants $59,495
93.658 Foster Care_title IV-E $59,175
20.205 Highway Planning and Construction $55,385
21.032 Local Assistance and Tribal Consistency Fund $50,000
93.053 Nutrition Services Incentive Program $42,290
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,413
90.404 2018 Hava Election Security Grants $18,435
93.071 Medicare Enrollment Assistance Program $17,867
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $17,766
16.606 State Criminal Alien Assistance Program $15,142
20.616 National Priority Safety Programs $14,919
93.645 Stephanie Tubbs Jones Child Welfare Services Program $13,214
66.466 Chesapeake Bay Program $13,165
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $11,435
10.568 Emergency Food Assistance Program (administrative Costs) $11,146
97.067 Homeland Security Grant Program $10,145
16.922 Equitable Sharing Program $8,346
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $7,597
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $6,540
93.090 Guardianship Assistance $6,052
16.582 Crime Victim Assistance/discretionary Grants $4,986
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,304
93.324 State Health Insurance Assistance Program $4,253
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,469
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $3,181
66.460 Nonpoint Source Implementation Grants $2,000
17.225 Unemployment Insurance $-11,699