Finding Text
2023-004 - (Noncompliance) Completion of Single Audit Federal Program: Assistance Listing #14.228 Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Community and Economic Development and Pennsylvania Emergency Management Agency, Pass-Through Entity Identifying Numbers: C000073444, C000075689, C000082264, C000086078 and PEMA-2022-007 Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: not available Assistance Listing #21.023, COVID-19 Emergency Rental Assistance Program, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Assistance Listing #93.658, Foster Care - Title IV-E, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Prior Year Finding Number: 2022-004 Criteria: Pursuant to the provisions of the Uniform Guidance, section 200.512(a), the County is required to undergo and complete its Single Audit and file the Single Audit and related Data Collection Form within 9 months of its year-end. Condition/Context: The County's December 31, 2022 Single Audit was not completed and submitted within the required time period. Questioned Costs: N/A Cause: During the period when the audit was being conducted, the County was in the process of converting its accounting system to a new product, which delayed the completion of the County's Single Audit as certain information was not readily available as anticipated in the audit schedule. Effect: The County is not in compliance with the Uniform Guidance Single Audit reporting requirements. Recommendation: We recommend that as the County gets up and running on the new accounting system, the audit be prioritized in future periods. Views of Responsible Officials and Planned Corrective Actions: Management understands and is working to better anticipate the needs and timing and availability of staff/information to complete the audit.