FAC Explorer

Finding 1167925 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-01-06
Audit: 379448
Organization: County of Carbon (PA)
Auditor: 301413443

AI Summary

  • Core Issue: The County's Single Audit for the year ended December 31, 2022, was submitted late, violating the nine-month deadline set by Uniform Guidance.
  • Impacted Requirements: Non-compliance with Single Audit reporting requirements affects the County's standing with federal programs, including Medical Assistance and Foster Care.
  • Recommended Follow-Up: County management should reassess staffing and prioritize audit responsibilities to ensure timely completion for future audits, aiming for improvement by 2025.

Finding Text

Federal Program: Assistance Listing #’s 93.778, Medical Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 13-1415MATP-4-2; 93.658, Foster Care Title IV-E, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available; 21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury; 93.558, Temporary Assistance for Needy Families, Passed Through Pennsylvania Department of Labor and Industry, Pass-Through Entity Identifying Number: not available. Criteria: Pursuant to the provisions of the Uniform Guidance, under Section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2022 beyond the nine-month due date. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: Reconciliations and reports were not completed on a timely basis, and therefore, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely carry to 2024 but between staffing and priorities, the County hopes to have cleared by the 2025 audit.

Corrective Action Plan

Federal Program: Assistance Listing #'s 93.778, Medical Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 13-1415MATP- 4-2; 93.658, Foster Care Title IV-E, Passed Through Pennsylvania Department of Human Services, PassThrough Entity Identifying Number: not available; 21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury; 93.558, Temporary Assistance for Needy Families, Passed Through Pennsylvania Department of Labor and Industry, Pass-Through Entity Identifying Number: not available. Criteria: Pursuant to the provisions of the Uniform Guidance, under Section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (September 30) of the following year. Condition/Context The County's Single Audit and reporting package was delayed for the year ended December 31, 2022 beyond the nine-month due date. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None. Cause: Reconciliations and reports were not completed on a timely basis, and therefore, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County plans to have information ready for the auditors to get 2024 done in a reasonable time frame. This finding will likely carry to 2024 but between staffing and priorities, the County hopes to have cleared by the 2025 audit. Designated Member responsible for Corrective Action Plan: Kayla E. Herman Expected Complete Date: 06/30/2026

Categories

Student Financial Aid Subrecipient Monitoring Reporting Special Tests & Provisions

Other Findings in this Audit

  • 1167917 2023-005
    Material Weakness Repeat
  • 1167918 2023-005
    Material Weakness Repeat
  • 1167919 2023-005
    Material Weakness Repeat
  • 1167920 2023-005
    Material Weakness Repeat
  • 1167921 2023-005
    Material Weakness Repeat
  • 1167922 2023-005
    Material Weakness Repeat
  • 1167923 2023-005
    Material Weakness Repeat
  • 1167924 2023-005
    Material Weakness Repeat
  • 1167926 2023-006
    Material Weakness Repeat
  • 1167927 2023-006
    Material Weakness Repeat
  • 1167928 2023-006
    Material Weakness Repeat
  • 1167929 2023-006
    Material Weakness Repeat
  • 1167930 2023-006
    Material Weakness Repeat
  • 1167931 2023-006
    Material Weakness Repeat
  • 1167932 2023-006
    Material Weakness Repeat
  • 1167933 2023-006
    Material Weakness Repeat
  • 1167934 2023-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.258 WIOA ADULT PROGRAM $1.16M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $993,386
17.259 WIOA YOUTH ACTIVITIES $973,817
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $844,983
93.563 CHILD SUPPORT SERVICES $600,794
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $571,094
93.659 ADOPTION ASSISTANCE $297,160
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $226,295
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $164,894
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $117,649
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $97,454
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $83,775
93.778 MEDICAL ASSISTANCE PROGRAM $59,464
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $42,433
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $41,989
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $41,951
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $41,180
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $40,397
93.667 SOCIAL SERVICES BLOCK GRANT $39,096
90.404 HAVA ELECTION SECURITY GRANTS $36,065
93.791 MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION $34,931
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $32,965
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $23,713
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $23,666
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $17,661
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $17,166
93.788 OPIOID STR $12,885
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $11,194
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $10,000
93.472 TITLE IV-E PREVENTION PROGRAM $9,306
97.067 HOMELAND SECURITY GRANT PROGRAM $9,097
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $8,923
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $8,000
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $7,569
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $6,960
93.090 GUARDIANSHIP ASSISTANCE $6,552
12.112 PAYMENTS TO STATES IN LIEU OF REAL ESTATE TAXES $5,760
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $5,760
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $5,748
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $2,693
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $1,281
93.658 FOSTER CARE TITLE IV-E $779
15.252 ABANDONED MINE LAND RECLAMATION (AMLR) $550
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $16