FAC Explorer

Finding 1862 (2023-003)

Significant Deficiency
Requirement
ABFGIN
Questioned Costs
-
Year
2023
Accepted
2023-11-15
Audit: 3240
Organization: Blair County Community Action Program (PA)
Auditor: Young Oakes Brown & Company PC

AI Summary

  • Issue: Grant funds were given to Family Services Incorporated without a required subrecipient agreement.
  • Requirement: A signed agreement must be in place before passing through grant proceeds.
  • Follow-up: Ensure a signed subrecipient agreement is obtained before any future grant fund transfers.

Finding Text

Condition There were grant proceeds passed-through to Family Servies Incorporated during the fiscal year ending June 30, 2023 without an Emergency Solution Grant Cares Program subrecipient agreement. Criteria There is a requirement to have a signed subrecipient agreement prior to the pass-through of grant proceeds. Cause There was an oversight by the Development Director to not have a signed subrecipient agreement with Family Services Incorporated. Effect There is an internal control weakness when grant proceeds are passed through to a subrecipient without a signed agreement. Recommendation We recommend that a signed subrecipient agreement be in place prior to the pass-through of grant proceeds.

Corrective Action Plan

Corrective Action A signed subrecipient agreement should be in place prior to the pass-through of grant process. In the future, if BCCAP has a subrecipient contract, any ofthose changes will be accurately updated and an amended contract will be provided for both parties to sign. Completion Date 11/1/2023 Agency Response Does the agency agree with the finding? -x-Yes --No Additional Comments N/A Agency Contact Responsible for Correction Action Name: Lisa Hann - Board President Address: 2301 Beale Ave Altoona, PA 16601 Phone Number: (814) 944-3583 Email: Ihann@familyservicesinc.net -

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring

Other Findings in this Audit

  • 1860 2023-001
    Material Weakness
  • 1861 2023-002
    Significant Deficiency
  • 1863 2023-001
    Material Weakness
  • 1864 2023-002
    Significant Deficiency
  • 578302 2023-001
    Material Weakness
  • 578303 2023-002
    Significant Deficiency
  • 578304 2023-003
    Significant Deficiency
  • 578305 2023-001
    Material Weakness
  • 578306 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $1.57M
14.231 Emergency Solutions Grant Program $1.48M
14.267 Continuum of Care Program $477,827
93.569 Community Services Block Grant $450,713
21.027 Coronavirus State and Local Fiscal Recovery Funds $431,495
81.042 Weatherization Assistance for Low-Income Persons $311,937
14.218 Community Development Block Grants/entitlement Grants $199,178