FAC Explorer

Finding 42804 (2022-010)

-
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-03-30
Audit: 39992
Organization: Seda Council of Governments (PA)
Auditor: Larson Kellett & Associates PC

AI Summary

  • Core Issue: A grant application was approved despite not meeting eligibility criteria due to incorrect revenue calculations.
  • Impacted Requirements: Compliance with OMB guidelines and sub-recipient agreements was not followed, leading to ineligible funding.
  • Recommended Follow-Up: SEDA-COG should adhere to OMB guidelines and implement corrective actions as outlined in their plan.

Finding Text

U.S DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period Fiscal Year Ended June 30, 2022 Criteria: OMB Compliance Supplement and the sub-recipient agreement outline the guidelines to administer the program. Condition: Approved application did not qualify for grant based on information provided. Cause: SEDA-COG failed to properly calculate revenue decrease due to not using correct information as outlined in the guidelines for the applicant. Effect: Recipient of the federal program received funding when ineligible. Questioned Costs: $8,000 Perspective Information: 1 out of 40 Identification of Repeat Findings: Not applicable. Recommendation: SEDA-COG should follow the OMB Compliance supplement and the sub-recipient agreement. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See SEDA-COG?s corrective action plan.

Corrective Action Plan

U.S. DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Management Response: Management agrees with finding. Planned Corrective Action: SEDA-COG employees will review the OMB Compliance Supplement and sub-recipient agreement prior to completion of work. Once work is completed, a second designated employee will review the work for accuracy and compliance. Persons Responsible: Project Coordinator Assigned to Oversight; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023

Categories

Questioned Costs Subrecipient Monitoring Eligibility

Other Findings in this Audit

  • 42797 2022-007
    Material Weakness
  • 42798 2022-008
    Material Weakness
  • 42799 2022-008
    Material Weakness
  • 42800 2022-007
    Material Weakness
  • 42801 2022-008
    Material Weakness
  • 42802 2022-007
    Material Weakness
  • 42803 2022-009
    -
  • 619239 2022-007
    Material Weakness
  • 619240 2022-008
    Material Weakness
  • 619241 2022-008
    Material Weakness
  • 619242 2022-007
    Material Weakness
  • 619243 2022-008
    Material Weakness
  • 619244 2022-007
    Material Weakness
  • 619245 2022-009
    -
  • 619246 2022-010
    -

Programs in Audit

ALN Program Name Expenditures
11.307 Economic Adjustment Assistance $5.36M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.78M
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects $596,234
93.568 Low-Income Home Energy Assistance $454,904
81.042 Weatherization Assistance for Low-Income Persons $412,977
10.767 Intermediary Relending Program $301,484
12.002 Procurement Technical Assistance for Business Firms $199,342
23.009 Appalachian Local Development District Assistance $65,143
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $47,134
11.302 Economic Development_support for Planning Organizations $35,000
20.205 Highway Planning and Construction $32,135
23.002 Appalachian Area Development $6,429
10.351 Rural Business Development Grant $3,063