U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-007. Weatherization Assistance for Low Income Persons - Assistance Listing 81.042 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000066420; Grant Period - Fiscal Year ended June 30, 2022. Low-Income Home Energy Assistance - Assistance Listing 93.568 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000073879; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-002 2022-002. ACCOUNTS PAYABLE Recommendation: Procedures should be implemented to ensure accounts payable are recorded in the proper period. Management Response: Management agrees with finding. Planned Corrective Action: Any accounts payable received after fiscal year end, will be evaluated and posted in the correct accounting period. Persons Responsible: Nicole Hogan, Fiscal Analyst; Michelle Shaffer, Fiscal Analyst; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023