Finding Text
Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Hazard Mitigation Grant - Assistance Listing No. 97.039 passed through the Pennsylvania Emergency Management Agency - Passthrough Grantor’s Number - 4100085508; Grant Period - Year Ended December 31, 2021. Material weakness: See deficiency 2021-001 in Section II.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) Criteria: Uniform Guidance requires the County to prepare a SEFA that meets the minimum schedule requirements. Condition: The following errors and omissions were identified: The SEFA did not include the following programs: Community Development Block Grants (ALN 14.228) with federal expenditures totaling $151,458. Comprehensive Opioid, Stimulant, and other Substances Use Program (ALN 16.838) with federal expenditures totaling $120,668. o Equitable Sharing Program (ALN 16.922) with federal expenditures totaling $17,009. John H. Chafee Foster Care Program For Successful Transition to Adulthood (ALN 93.674) with federal expenditures totaling $31,943. Federal expenditures on the SEFA were misstated for the following programs: COVID-19 Coronavirus Emergency Supplemental Funding Program (ALN 16.034) overstated $33,905. COVID-19 Emergency Rental Assistance Program (ALN 21.023) overstated $1,820,757. Guardianship Assistance Program (ALN 93.090) overstated $2,031. Temporary Assistance to Needy Families (ALN 93.558) understated $14,666. Child Support Enforcement Program (ALN 93.563) overstated $1,591. Foster Care Title IV E (ALN 93.658) overstated $1,898. Adoption Assistance Title IV E (ALN 93.659) understated $16,292. The SEFA did not include amounts passed-through to subrecipients for the following programs: COVID-19 Emergency Rental Assistance Program (ALN 21.023) passed-through $500,000. Hazard Mitigation Grant (ALN 97.039) passed-through $531,982. Cause: The County’s internal controls are not properly designed to prepare and review the SEFA. Effect: Prior to adjustment, the SEFA was inaccurate and materially misstated. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: 2020-001. Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County’s corrective action plan.