Finding 485016 (2022-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-08-23
Audit: 317804

AI Summary

  • Core Issue: The County's Single Audit for 2022 was submitted late due to staff turnover in the Budget and Finance Office.
  • Impacted Requirements: This delay violates the Uniform Guidance requirement to submit the audit within nine months after the fiscal year-end.
  • Recommended Follow-Up: County management should assess staffing needs and prioritize hiring to ensure timely completion of future audits.

Finding Text

Federal Program: Assistance Listing #14.228, Community Development Block Grant, U.S. Department of Housing and Urban Development, Passed through the Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Numbers: C000066177, C000067301, C000070907, C000073805, C000076178, C000075471 and C000062142 Assistance Listing #21.023, Emergency Rental Assistance Program, U.S. Department of Treasury, Passed through the Pennsylvania Department of Human Services, Pass Through Entity Identifying Number: Not Available Assistance Listing #21.027, Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Pass Through Entity Identifying Number: Not Available Prior Year Finding Number: 2021-005 Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within nine 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, 2022, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Questioned Costs: N/A Cause: The County's 2022 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within its Budget and Finance Office. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The County is currently interviewing for additional personnel to ensure completion of its audit requirements and responsibilities in a timely manner. See corrective action plan.

Categories

Subrecipient Monitoring Reporting Special Tests & Provisions

Other Findings in this Audit

  • 485013 2022-004
    Significant Deficiency Repeat
  • 485014 2022-005
    Significant Deficiency Repeat
  • 485015 2022-004
    Significant Deficiency Repeat
  • 485017 2022-005
    Significant Deficiency Repeat
  • 1061455 2022-004
    Significant Deficiency Repeat
  • 1061456 2022-005
    Significant Deficiency Repeat
  • 1061457 2022-004
    Significant Deficiency Repeat
  • 1061458 2022-005
    Significant Deficiency Repeat
  • 1061459 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $6.09M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.62M
93.563 Child Support Enforcement $1.16M
93.659 Adoption Assistance $594,004
93.778 Medical Assistance Program $592,331
93.658 Foster Care_title IV-E $371,178
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $302,010
93.558 Temporary Assistance for Needy Families $266,857
21.027 Coronavirus State and Local Fiscal Recovery Funds $218,476
10.569 Emergency Food Assistance Program (food Commodities) $147,666
97.042 Emergency Management Performance Grants $112,898
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $103,383
16.034 Coronavirus Emergency Supplemental Funding Program $99,917
93.667 Social Services Block Grant $87,158
97.039 Hazard Mitigation Grant $79,178
93.645 Stephanie Tubbs Jones Child Welfare Services Program $63,472
93.090 Guardianship Assistance $60,777
10.568 Emergency Food Assistance Program (administrative Costs) $39,737
93.556 Promoting Safe and Stable Families $27,865
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $13,471