FAC Explorer

Finding 1170540 (2023-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-01-26
Audit: 383805
Organization: County of Delaware (PA)
Auditor: BAKER TILLY US LLP

AI Summary

  • Core Issue: The Roster of Personnel (PW 1171) for Mental Health programs was not submitted for the fiscal year ending June 30, 2023, due to personnel turnover.
  • Impacted Requirements: Failure to submit the roster violates Pennsylvania Department of Human Services regulations, which could affect compliance and reporting.
  • Recommended Follow-Up: Ensure the Roster of Personnel is completed and submitted by December 2024, with annual reconciliations reviewed by the chief financial officer.

Finding Text

Finding 2023-007: Block Grant – Reporting - Roster of Personnel (PW 1171) (Material Weakness) Federal Programs: Social Services Block Grant, Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Pennsylvania Department of Human Services ALN Number: 93.667 and 93.958 Federal Award Year: December 31, 2023 Criteria: The county must follow specific personnel-related regulations and submit a Roster of Personnel (PW 1171) to DHS. The Bureau of Personnel reviews the PW 1171 and provides written notification to the county as to the nature and amount of any disallowances. In addition, the county is directed to disclose this information in connection with the County Single Audit (Pa. Code Title 55, Chapter 4300, Sections 4300.42 through 4300.44; Annual Instructions for the Income and Expenditures Report). Condition/Context: The Roster of Personnel (PW 1171) for Mental Health programs was not submitted for the fiscal year ended June 30, 2023. Cause: Turnover in personnel resulted in the Roster of Personnel (PW 1171) not being completed. Effect: The Roster of Personnel (PW 1171) was not submitted in accordance with the Pennsylvania Department of Human Services requirements. Questioned Costs: There are no questioned costs associated with federal fund expenditures for this finding. This is not a statistically valid sample. Recommendation: The Roster of Personnel (PW 1171) be submitted for the fiscal year ended June 30, 2023. A fiscal officer for the County Human Services department should prepare the roster annually, reconciling the actual wages to the approved rates based on the fiscal reporting requirements. Reconciliation should be reviewed by the County Human Services department chief financial officer and submitted annually. Views of Responsible Officials and Planned Corrective Actions: The County Human Services department will complete the Roster of Personnel (PW 1171) be submitted for the fiscal year ended June 30, 2023 by December 2024 and review the processes and controls to ensure the rosters is completed annually.

Corrective Action Plan

The County Human Services department will complete the Roster of Personnel (PW 1171) be submitted for the fiscal year ended June 30, 2023 by December 2024 and review the processes and controls to ensure the rosters is completed annually.

Categories

Subrecipient Monitoring Material Weakness Reporting

Other Findings in this Audit

  • 1170532 2023-006
    Material Weakness Repeat
  • 1170533 2023-002
    Material Weakness Repeat
  • 1170534 2023-007
    Material Weakness Repeat
  • 1170535 2023-008
    Material Weakness Repeat
  • 1170536 2023-002
    Material Weakness Repeat
  • 1170537 2023-007
    Material Weakness Repeat
  • 1170538 2023-008
    Material Weakness Repeat
  • 1170539 2023-002
    Material Weakness Repeat
  • 1170541 2023-008
    Material Weakness Repeat
  • 1170542 2023-003
    Material Weakness Repeat
  • 1170543 2023-004
    Material Weakness Repeat
  • 1170544 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $26.49M
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $11.23M
93.563 CHILD SUPPORT SERVICES $6.05M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $5.68M
93.778 MEDICAL ASSISTANCE PROGRAM $4.42M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $4.41M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $4.20M
93.658 FOSTER CARE TITLE IV-E $2.29M
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $2.20M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $2.00M
17.258 WIOA ADULT PROGRAM $1.76M
93.788 OPIOID STR $1.69M
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $1.67M
17.259 WIOA YOUTH ACTIVITIES $1.44M
93.667 SOCIAL SERVICES BLOCK GRANT $1.30M
93.659 ADOPTION ASSISTANCE $1.29M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.18M
97.067 HOMELAND SECURITY GRANT PROGRAM $1.16M
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $1.15M
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $1.06M
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $1.02M
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $956,114
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $689,409
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $663,868
16.543 MISSING CHILDREN'S ASSISTANCE $592,253
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $559,726
14.267 CONTINUUM OF CARE PROGRAM $522,614
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $426,987
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $371,705
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $360,941
94.011 AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM (FGP) 94.011 $325,650
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $292,496
17.270 REENTRY EMPLOYMENT OPPORTUNITIES $292,040
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $282,261
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $275,017
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $266,966
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $242,544
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $221,986
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $220,851
14.238 SHELTER PLUS CARE PROGRAM $200,224
14.235 SUPPORTIVE HOUSING PROGRAM $197,172
93.104 COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) $188,734
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $169,392
16.320 SERVICES FOR TRAFFICKING VICTIMS $162,107
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $139,983
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $134,228
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $131,919
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $128,885
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $121,934
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $111,133
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $108,438
93.493 CONGRESSIONAL DIRECTIVES $107,369
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $106,145
93.090 GUARDIANSHIP ASSISTANCE $101,665
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $98,374
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $95,803
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $36,673
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $34,478
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $33,979
17.801 JOBS FOR VETERANS STATE GRANTS $29,184
17.285 REGISTERED APPRENTICESHIP $29,184
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $21,223
16.575 CRIME VICTIM ASSISTANCE $18,849
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $16,179
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $15,367
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $12,439
93.569 COMMUNITY SERVICES BLOCK GRANT $9,153
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $7,990
17.245 TRADE ADJUSTMENT ASSISTANCE $7,114
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $6,638
17.225 UNEMPLOYMENT INSURANCE $4,678
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $610