FAC Explorer

Finding 1713 (2022-012)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-11-13
Audit: 2976
Organization: County of Sullivan (PA)
Auditor: Larson Kellett & Associates PC

AI Summary

  • Core Issue: The County failed to prepare the 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 procedures and ensure the SEFA is completed as per policy.

Finding Text

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: 2021-001. 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

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: SEFA preparation protocols began in early 2023 to ensure completion is done in a timely manner and totals are up to date. Business Manager will reach out to Larson Kellett for technical assistance as needed. Persons responsible: Lynne Renn, Business Manager Anticipated Completion Date: Prior to 2023 Audit.

Categories

Reporting

Other Findings in this Audit

  • 1714 2022-012
    Material Weakness Repeat
  • 1715 2022-012
    Material Weakness Repeat
  • 1716 2022-012
    Material Weakness Repeat
  • 1717 2022-012
    Material Weakness Repeat
  • 578155 2022-012
    Material Weakness Repeat
  • 578156 2022-012
    Material Weakness Repeat
  • 578157 2022-012
    Material Weakness Repeat
  • 578158 2022-012
    Material Weakness Repeat
  • 578159 2022-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $147,106
10.923 Emergency Watershed Protection Program $89,175
97.042 Emergency Management Performance Grants $63,504
21.023 Emergency Rental Assistance Program $43,763
93.563 Child Support Enforcement $34,022
93.778 Medical Assistance Program $27,278
66.460 Nonpoint Source Implementation Grants $18,853
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $15,439
97.024 Emergency Food and Shelter National Board Program $9,752
93.958 Block Grants for Community Mental Health Services $8,484
66.466 Chesapeake Bay Program $8,085
45.310 Grants to States $8,075
10.569 Emergency Food Assistance Program (food Commodities) $7,159
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,411
93.558 Temporary Assistance for Needy Families $3,296
93.667 Social Services Block Grant $2,876
93.659 Adoption Assistance $2,873
16.034 Coronavirus Emergency Supplemental Funding Program $2,736
93.556 Promoting Safe and Stable Families $2,000
90.404 2018 Hava Election Security Grants $1,947
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,752
10.568 Emergency Food Assistance Program (administrative Costs) $975
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $960
93.090 Guardianship Assistance $679
93.658 Foster Care_title IV-E $173