FAC Explorer

Finding 1214915 (2023-011)

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

AI Summary

  • Core Issue: The data collection form for federal assistance was not submitted by the September 30, 2024 deadline.
  • Impacted Requirements: This non-compliance affects adherence to the Uniform Guidance.
  • Recommended Follow-up: Ensure the data collection form is completed and submitted on time moving forward.

Finding Text

COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Child Support Services - Assistance Listing No. 93.563 passed through the Pennsylvania Department of Human Services; Grant Period - Year Ended December 31, 2023. Criteria: The data collection form is required to be submitted to the Federal Audit Clearinghouse by the deadline, including extensions, after the end of the audit period. Condition: The data collection form was not submitted by the September 30, 2024 due date. Cause: The Schedule of Expenditures of Federal Awards was not completed in time to submit the data collection form by the due date. Effect: The County is not in compliance with the Uniform Guidance. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The data collection form should be completed and submitted by September 30. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.

Corrective Action Plan

Finding Reference Number: 2023-011 Description of Finding: The data collection form was not submitted by the September 30, 2024 due date. Response/Corrective Action: Due to fiscal staffing concerns and contracted auditor scheduling and subsequent change in auditors, preparation of all supporting documentation and draft financial statements were significantly delayed as was physical fieldwork, forcing the noncompliance. Upon completion of the 2023 audit, the County will be reliant on the scheduling availability of the County’s appointed auditors to coordinate and complete fieldwork timely to meet the filing for the 2025 audit. The 2024 data collection form was not submitted by the September 30, 2025 due date, and will be completed and filed as timely as the County’s appointed auditors can schedule, coordinate, and complete fieldwork.

Categories

Reporting

Other Findings in this Audit

  • 1214911 2023-011
    Material Weakness Repeat
  • 1214912 2023-011
    Material Weakness Repeat
  • 1214913 2023-009
    Material Weakness Repeat
  • 1214914 2023-010
    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