FAC Explorer

Finding 1170784 (2024-013)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-01-27
Audit: 384046
Organization: County of Sullivan (PA)
Auditor: LARSON KELLETT & ASSOCIATES PC

AI Summary

  • Core Issue: The County failed to prepare a required schedule of expenditures of federal awards (SEFA).
  • Impacted Requirements: This violates Uniform Guidance, which mandates monitoring and accurate reporting of federal funds.
  • Recommended Follow-Up: Management should adhere to its policies and ensure the SEFA is prepared as required.

Finding Text

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State; Pennsylvania Department of Agriculture, Grant Period - Year Ended December 31, 2024. See finding 2024-001. – listed below. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports.Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2023-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.

Corrective Action Plan

COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period – Year Ended December 31, 2024. See Finding 2024-001 2024-001. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with finding. Planned Corrective Action: The Business Manager has continued to track revenues and expenditures related to SEFA preparation in a more detailed manner and is learning how these figures are represented on the SEFA report. The Business Manager will be taking a formal class entitled “The Schedule of Expenditure of Federal Awards-SEFA” to become better equipped to complete the SEFA independently and in a timely manner. Persons responsible: Lynne Bassler, Business Manager Anticipation Completion Date: 5/31/2026

Categories

Reporting

Other Findings in this Audit

  • 1170782 2024-013
    Material Weakness Repeat
  • 1170783 2024-013
    Material Weakness Repeat
  • 1170785 2024-014
    Material Weakness Repeat
  • 1170786 2024-015
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $377,672
93.563 CHILD SUPPORT SERVICES $62,391
97.039 HAZARD MITIGATION GRANT $61,127
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $39,712
93.778 MEDICAL ASSISTANCE PROGRAM $21,330
93.658 FOSTER CARE TITLE IV-E $16,993
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $14,225
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $9,465
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $7,562
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $6,727
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $5,362
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $4,554
66.964 GEOGRAPHIC PROGRAMS - CHESAPEAKE BAY PROGRAM IMPLEMENTATION, REGULATORY/ACCOUNTABILITY AND MONITORING GRANTS $3,438
93.667 SOCIAL SERVICES BLOCK GRANT $2,876
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $2,000
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $1,597
93.472 TITLE IV-E PREVENTION PROGRAM $1,383
93.090 GUARDIANSHIP ASSISTANCE $299
93.659 ADOPTION ASSISTANCE $289