FAC Explorer

Finding 1214914 (2023-010)

Material Weakness Repeat Finding
Requirement
ABEH
Questioned Costs
-
Year
2023
Accepted
2026-05-19
Audit: 401680
Organization: County of Perry (PA)
Auditor: LARSON KELLETT & ASSOCIATES PC

AI Summary

  • Core Issue: Missing documentation for eligibility determination of rental assistance.
  • Impacted Requirements: Federal guidelines mandate proper record-keeping for eligibility determinations.
  • Recommended Follow-Up: Improve record maintenance procedures to prevent future documentation issues.

Finding Text

COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Grant Period - Year Ended December 31, 2023. Criteria: Federal guidelines require the County to maintain records of their eligibility determinations. Condition: Documentation of eligibility determination for an applicant could not be located. Cause: Procedures are in place for supervisory approval of documentation before assistance is authorized, but documentation was not filed correctly. Effect: The cost of the assistance may be disallowed. Questioned Costs: $950 of rental assistance was expended for an applicant whose file could not be located. Perspective Information: 1 of 40 files selected for testing could not be located. Identification of Repeat Findings: Not applicable. Recommendation: The County should ensure records are properly maintained. Views of Responsible Officials: Management agrees with the finding. Corrective Action: See the County’s corrective action plan.

Corrective Action Plan

Finding Reference Number: 2023-010 Description of Finding: Documentation of eligibility determination for an applicant could not be located. Response/Corrective Action: The County outsourced the administration of the Emergency Rental Assistance Program to several third parties over the duration of the Federally-funded program. Due to several administration changes, it is apparent that one of the files was either commingled with another record, misfiled, or misplaced. There is no evidence to suggest authorization and disbursement of funds occurred at the time of processing without a complete file supporting the activity was qualified and released was so approved. The County will be more diligent in the management and storage of required records for contact guideline requirements moving forward.

Categories

Eligibility

Other Findings in this Audit

  • 1214911 2023-011
    Material Weakness Repeat
  • 1214912 2023-011
    Material Weakness Repeat
  • 1214913 2023-009
    Material Weakness Repeat
  • 1214915 2023-011
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $932,186
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $147,820
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $147,371
93.563 CHILD SUPPORT SERVICES $107,728
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $77,106
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $67,476
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $64,247
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $53,630
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $46,282
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $42,856
93.667 SOCIAL SERVICES BLOCK GRANT $41,552
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $33,352
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $30,215
90.404 HAVA ELECTION SECURITY GRANTS $22,862
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $20,787
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $18,457
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $17,134
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $8,907
93.659 ADOPTION ASSISTANCE $5,430
93.778 GRANTS TO STATES FOR MEDICAID $4,512
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $4,073
93.472 TITLE IV-E PREVENTION PROGRAM $3,316
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $3,009
93.090 GUARDIANSHIP ASSISTANCE $2,832
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $2,127
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $2,096
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $2,000
93.658 FOSTER CARE TITLE IV-E $1,858
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $1,116
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $960
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $600