FAC Explorer

Finding 1156011 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-29
Audit: 368491
Organization: County of Cumberland, Pennsylvania (PA)
Auditor: Boyer & Ritter LLC

AI Summary

  • Issue: Two out of eight quarterly reports were not submitted on time, violating filing requirements.
  • Requirements Impacted: Timely electronic filing of Cash on Hand Quarterly Reports is mandated by the PA Department of Housing and Urban Development.
  • Follow-Up: The County should create a procedure to ensure timely and accurate report submissions by the Redevelopment Authority.

Finding Text

Finding 2024-001: Reporting Federal Agencies - U.S. Department of Housing and Urban Development Assistance Listing Number: 14.218 Criteria: PA Department of Housing and Urban Development requires the Cash on Hand Quarterly Reports to be electronically filed within 30 days of the end of each calendar quarter through IDIS for both regular CDBG funds and Covid funds. The County is required to have appropriate controls over the accuracy of preparation and timely filing of reports. Condition: Two of the eight quarterly reports selected for testing were not submitted timely. Questioned Costs: None Cause: The County has contracted with the Redevelopment Authority of Cumberland County to operate the program including preparation of reports. The Redevelopment Authority did not submit the required cash on hand quarterly reports for the first quarter timely. The remaining reports were submitted within the required timeline. 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.

Corrective Action Plan

To: Boyer & Ritter From: Stephanie Phillips, Senior Financial Manager RE: Corrective Action Plan for 2024-001 Date: September 23, 2025 Finding 2024-001: Compliance Finding Finding Title: Reporting Anticipated Completion Date: Already Implemented Name of Agency Responsible for carrying out the corrective action plan: Finance Person in the agency (name & title): Stephanie Phillips, Senior Financial Manager County Management acknowledges the importance of timely and accurate submission of Cash on Hand Quarterly Reports in accordance with PA Department of Housing and Urban Development requirements. Accordingly, the Finance department will work collaboratively with the Housing and Redevelopment Authority to strengthen oversight, encourage timely reporting and promote compliance. The county has taken the following steps to address this compliance finding – established a reporting calendar that outlines submission deadlines and responsible parties clearly identified, a verification process through which the Finance department confirms timely electronic filing via IDIS, enhanced internal compliance monitoring checklist used by Finance, and formalizing a review process to ensure that any issues identified during monitoring are promptly communicated to the Housing and Redevelopment Authority along with a timeline for submitting corrective action plans.

Categories

Reporting

Other Findings in this Audit

  • 1156005 2024-001
    Material Weakness Repeat
  • 1156006 2024-001
    Material Weakness Repeat
  • 1156007 2024-001
    Material Weakness Repeat
  • 1156008 2024-001
    Material Weakness Repeat
  • 1156009 2024-001
    Material Weakness Repeat
  • 1156010 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $3.59M
93.788 Opioid Str $629,081
21.023 Emergency Rental Assistance Program $505,468
93.563 Child Support Services $415,370
66.466 Geographic Programs - Chesapeake Bay Program $217,621
16.034 Coronavirus Emergency Supplemental Funding Program $173,029
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $168,880
20.600 State and Community Highway Safety $152,534
84.181 Special Education-Grants for Infants and Families $149,940
16.588 Violence Against Women Formula Grants $135,051
93.052 National Family Caregiver Support, Title Iii, Part E $133,953
93.558 Temporary Assistance for Needy Families $117,494
14.218 Community Development Block Grants/entitlement Grants $113,224
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $112,535
93.778 Medical Assistance Program $110,098
93.959 Block Grants for Prevention and Treatment of Substance Abuse $102,170
14.231 Emergency Solutions Grant Program $94,406
20.205 Highway Planning and Construction $76,820
14.239 Home Investment Partnerships Program $71,553
93.667 Social Services Block Grant $66,796
97.042 Emergency Management Performance Grants $66,750
93.556 Marylee Allen Promoting Safe and Stable Families Program $66,197
16.575 Crime Victim Assistance $61,729
66.964 Geographic Programs - Chesapeake Bay Program Implementation, Regulatory/accountability and Monitoring Grants $49,719
97.047 Bric: Building Resilient Infrastructure and Communities $48,819
10.569 Emergency Food Assistance Program (food Commodities) $40,297
93.053 Nutrition Services Incentive Program $31,712
93.659 Adoption Assistance $29,536
20.616 National Priority Safety Programs $27,333
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,067
93.043 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $19,004
16.606 State Criminal Alien Assistance Program $16,428
93.324 State Health Insurance Assistance Program $14,138
93.472 Title IV-E Prevention Program $13,966
93.645 Stephanie Tubbs Jones Child Welfare Services Program $13,214
90.404 Hava Election Security Grants $9,125
93.658 Foster Care Title IV-E $8,725
16.922 Equitable Sharing Program $8,346
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $8,151
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $6,332
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $6,175
93.071 Medicare Enrollment Assistance Program $5,361
97.067 Homeland Security Grant Program $4,585
10.568 Emergency Food Assistance Program (administrative Costs) $3,764
39.003 Donation of Federal Surplus Personal Property $3,709
93.041 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $3,534
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,354
93.090 Guardianship Assistance $1,125
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $897
66.204 Multipurpose Grants to States and Tribes $-10,605