FAC Explorer

Finding 1159874 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-10-03
Audit: 370417
Organization: County of York, Pennsylvania (PA)
Auditor: Zelenkofske Axelrod LLC

AI Summary

  • Core Issue: The County failed to submit required expenditure reports for the Children and Youth Department on time.
  • Impacted Requirements: Non-compliance with 45 CFR part 75 section 302 and Pennsylvania Department of Human Services reporting standards.
  • Recommended Follow-up: Establish procedures to ensure timely reconciliation of reports with the County’s general ledger and on-time submissions.

Finding Text

Reporting ALN 93.658 Foster Care - Title IV-E ALN 93.659 Adoption Assistance – Title IV-E Pennsylvania Department of Human Services Children & Youth Agency Programs U.S. Department of Health and Human Services Pass-through Pennsylvania Department of Human Services Criteria: Pursuant to 45 CFR part 75 section 302 and the Pennsylvania Department of Human Services Single Audit Supplement, the County is required to ensure all reports are filed with granting agencies. Condition: As a result of our testing over reporting requirements, we noted the June 30, 2024, September 30, 2024, and December 31, 2024 expenditure reports for the County’s Children and Youth Department were not submitted at the time of the audit. During testing we were unable to tie the March 31, 2024 expenditure reports for the County’s Children and Youth Department expenditures recorded on the County’s general ledger. Cause: The County did not complete reconciliations between reported amounts, the program’s ledgers, and the County’s general ledger in a timely manner. Effect: The County is not in compliance with 45 CFR part 75 section 302 and the Pennsylvania Department of Human Services reporting requirements. In addition, the Quarterly reports were not filed by their due dates and the internal control over this requirement is not operating effectively. Questioned Costs: No known questioned costs. Recommendation: The County should implement procedures to ensure all filed reports are reconciled to the County’s general ledger and submitted timely.

Corrective Action Plan

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of reporting.

Categories

Student Financial Aid Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1159869 2024-001
    Material Weakness Repeat
  • 1159870 2024-001
    Material Weakness Repeat
  • 1159871 2024-002
    Material Weakness Repeat
  • 1159872 2024-001
    Material Weakness Repeat
  • 1159873 2024-001
    Material Weakness Repeat
  • 1159875 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.563 Child Support Services $4.29M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.58M
93.568 Low-Income Home Energy Assistance $1.76M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $1.19M
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $1.03M
81.042 Weatherization Assistance for Low-Income Persons $944,456
14.235 Supportive Housing Program $933,494
93.958 Block Grants for Community Mental Health Services $830,492
20.616 National Priority Safety Programs $749,919
93.558 Temporary Assistance for Needy Families $672,306
14.218 Community Development Block Grants/entitlement Grants $635,227
16.575 Crime Victim Assistance $600,414
21.027 Coronavirus State and Local Fiscal Recovery Funds $583,292
84.181 Special Education-Grants for Infants and Families $464,734
10.569 Emergency Food Assistance Program (food Commodities) $430,648
93.788 Opioid Str $430,140
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $353,342
20.205 Highway Planning and Construction $316,306
20.600 State and Community Highway Safety $277,535
93.053 Nutrition Services Incentive Program $269,322
14.231 Emergency Solutions Grant Program $203,881
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $187,125
93.667 Social Services Block Grant $179,554
93.645 Stephanie Tubbs Jones Child Welfare Services Program $153,381
97.042 Emergency Management Performance Grants $133,145
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $125,794
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $125,749
10.568 Emergency Food Assistance Program (administrative Costs) $86,027
93.959 Block Grants for Prevention and Treatment of Substance Abuse $77,218
93.659 Adoption Assistance $75,801
16.609 Project Safe Neighborhoods $74,502
14.239 Home Investment Partnerships Program $56,635
93.669 Child Abuse and Neglect State Grants $51,875
93.150 Projects for Assistance in Transition From Homelessness (path) $51,234
93.071 Medicare Enrollment Assistance Program $45,219
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $40,617
93.778 Medical Assistance Program $38,647
93.052 National Family Caregiver Support, Title Iii, Part E $36,667
14.912 Lead Hazard Control Capacity Building $28,092
93.556 Marylee Allen Promoting Safe and Stable Families Program $22,857
97.067 Homeland Security Grant Program $13,747
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $13,692
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $7,273
16.812 Second Chance Act Reentry Initiative $6,619
21.032 Local Assistance and Tribal Consistency Fund $5,000
93.324 State Health Insurance Assistance Program $4,822
93.090 Guardianship Assistance $4,675
93.658 Foster Care Title IV-E $2,300
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $2,239
93.747 Elder Abuse Prevention Interventions Program $1,400
93.472 Title IV-E Prevention Program $847
16.738 Edward Byrne Memorial Justice Assistance Grant Program $0
90.404 Hava Election Security Grants $0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $0