Finding Text
Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292
U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688
U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services
U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds
U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services
U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care -
Title IV-E, Passed through the Pennsylvania Department of Health and Human Services
U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services
Repeat Finding: N/A
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 9 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, 2021, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022.
Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements.
Questioned Costs: None noted.
Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2021 Single Audit and reporting package.
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: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.