FAC Explorer

Finding 1152599 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-11
Audit: 366064
Organization: County of Cambria, Pennsylvania (PA)
Auditor: Wessel & Company

AI Summary

  • Issue: Two quarterly reports were filed late, significantly exceeding the 45-day deadline.
  • Impacted Requirements: Reports for Foster Care Title IV-E were due on August 15, 2024, and May 15, 2024, but were submitted 201 and 294 days late, respectively.
  • Recommended Follow-Up: Create a list of reporting due dates and assign a manager to oversee timely submissions.

Finding Text

Criteria: Quarterly reports are due to the Pennsylvania Department of Human Services within forty-five (45) days after the quarter end. Condition: During our testing, we noted that two (2) quarterly reports were filed late as follows: Foster Care Title IV-E report for the quarter ending June 30, 2024, was due on August 15, 2024, but was not filed until March 4, 2025, two hundred one (201) days late. • Foster Care Title IV-E report for the quarter ending March 31, 2024, was due on May 15, 2024, but was not filed until March 6, 2025, two hundred ninety-four (294) days late. Cause: The reports were not prepared and submitted timely. Effect: The County of Cambria did not submit required reports timely. Questioned Cost: None noted. Recommendation: We recommend the County of Cambria prepare a listing of required reporting due dates and designate a manager level employee to monitor report submissions to ensure all filings are submitted in a timely manner.

Categories

Student Financial Aid Reporting

Other Findings in this Audit

  • 576157 2024-001
    Material Weakness Repeat
  • 576158 2024-002
    Material Weakness Repeat
  • 1152600 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.658 Foster Care Title IV-E $1.41M
93.659 Adoption Assistance $1.36M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.31M
93.563 Child Support Services $1.16M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.02M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $692,387
93.958 Block Grants for Community Mental Health Services $643,491
93.558 Temporary Assistance for Needy Families $567,663
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $382,944
93.667 Social Services Block Grant $337,444
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $282,971
93.788 Opioid Str $246,355
21.023 Emergency Rental Assistance Program $223,856
10.569 Emergency Food Assistance Program (food Commodities) $185,498
93.052 National Family Caregiver Support, Title Iii, Part E $184,869
93.053 Nutrition Services Incentive Program $168,091
16.753 Congressionally Recommended Awards $165,605
93.090 Guardianship Assistance $163,494
93.556 Marylee Allen Promoting Safe and Stable Families Program $147,883
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $134,240
84.181 Special Education-Grants for Infants and Families $66,638
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $62,870
93.645 Stephanie Tubbs Jones Child Welfare Services Program $53,154
10.568 Emergency Food Assistance Program (administrative Costs) $36,689
20.616 National Priority Safety Programs $28,857
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $26,596
20.600 State and Community Highway Safety $25,092
97.067 Homeland Security Grant Program $21,000
93.669 Child Abuse and Neglect State Grants $19,401
16.588 Violence Against Women Formula Grants $19,382
93.324 State Health Insurance Assistance Program $15,543
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $13,588
97.042 Emergency Management Performance Grants $8,577
16.738 Edward Byrne Memorial Justice Assistance Grant Program $8,555
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $8,495
93.071 Medicare Enrollment Assistance Program $8,481
93.778 Medical Assistance Program $6,390
93.472 Title IV-E Prevention Program $4,846
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $3,678
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,355
16.922 Equitable Sharing Program $2,273
39.003 Donation of Federal Surplus Personal Property $315