FAC Explorer

Finding 1216383 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-06-03
Audit: 402918
Organization: County of Carbon (PA)
Auditor: BAKER TILLY US LLP

AI Summary

  • Core Issue: The County missed the deadline for submitting its Single Audit and reporting package for the fiscal year ending December 31, 2023.
  • Impacted Requirements: This delay violates the Uniform Guidance, specifically the requirement to submit audits within nine months after the fiscal year-end.
  • Recommended Follow-Up: County management should assess staffing and responsibilities to ensure timely completion of future audits, aiming for improvement by the 2025 audit.

Finding Text

Deficiency/Noncompliance 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; 14.228, Community Development Block Grants, Passed Through Pennsylvania Department of Community and Economic Development, U.S. Department of Housing and Urban Development; 93.558, Pass-Through Grantor #’s C000073823, C000075969, C000082698, C000086225, and C000088719, Temporary Assistance for Needy Families, Passed Through Pennsylvania Department of Labor and Industry, Pass-Through Entity Identifying Number: not available, 21.023, Emergency Rental Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available. Prior Year Finding Number: 2023-005 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, 2023 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, 2023 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. 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; 14.228, Community Development Block Grants, Passed Through Pennsylvania Department of Community and Economic Development, U.S. Department of Housing and Urban Development; 93.558, Pass-Through Granter #'s C000073823, C000075969, C000082698, C000086225, and C000088719, Temporary Assistance for Needy Families, Passed Through Pennsylvania Department of Labor and Industry, Pass-Through Entity Identifying Number: not available, 21.023, Emergency Rental Assistance Program, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available. Prior Year Finding Number: 2023-005 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, 2023 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, 2023 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. Between staffing and priorities, the County hopes to have cleared by the 2025 audit.

Categories

Student Financial Aid Subrecipient Monitoring Reporting Special Tests & Provisions

Other Findings in this Audit

  • 1216371 2024-003
    Material Weakness Repeat
  • 1216372 2024-003
    Material Weakness Repeat
  • 1216373 2024-003
    Material Weakness Repeat
  • 1216374 2024-003
    Material Weakness Repeat
  • 1216375 2024-003
    Material Weakness Repeat
  • 1216376 2024-003
    Material Weakness Repeat
  • 1216377 2024-003
    Material Weakness Repeat
  • 1216378 2024-003
    Material Weakness Repeat
  • 1216379 2024-003
    Material Weakness Repeat
  • 1216380 2024-003
    Material Weakness Repeat
  • 1216381 2024-003
    Material Weakness Repeat
  • 1216382 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.258 WIOA ADULT PROGRAM $1.17M
17.259 WIOA YOUTH ACTIVITIES $1.13M
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $1.10M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $1.00M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $976,710
93.563 CHILD SUPPORT SERVICES $710,729
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $595,139
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $518,322
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $264,316
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $225,845
93.659 ADOPTION ASSISTANCE $123,862
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $94,770
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $51,307
93.778 GRANTS TO STATES FOR MEDICAID $47,572
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $43,921
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $43,908
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $42,581
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $40,397
93.667 SOCIAL SERVICES BLOCK GRANT $39,096
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $30,000
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $29,314
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $28,192
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $21,461
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $19,923
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $19,736
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $18,749
97.067 HOMELAND SECURITY GRANT PROGRAM $13,044
93.090 GUARDIANSHIP ASSISTANCE $12,093
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $9,673
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $7,258
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $6,707
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $5,909
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $5,600
93.472 TITLE IV-E PREVENTION PROGRAM $4,016
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $3,196
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $1,786
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $1,400
93.658 FOSTER CARE TITLE IV-E $375
93.779 CENTERS FOR MEDICARE AND MEDICAID SERVICES (CMS) RESEARCH, DEMONSTRATIONS AND EVALUATIONS $307