FAC Explorer

Finding 498614 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-26
Audit: 321344
Organization: County of Cambria, Pennsylvania (PA)
Auditor: Wessel & Company

AI Summary

  • Issue: One monthly report was filed 67 days late, missing the April 30, 2023 deadline.
  • Requirements Impacted: Monthly reports must be submitted to the Pennsylvania Department of Aging within 30 days after the report month.
  • Follow-Up: Create a list of reporting deadlines and assign a manager to oversee timely submissions.

Finding Text

Criteria: Monthly reports are due to the Pennsylvania Department of Aging within thirty (30) days after the report month. Condition: During our testing, we noted that one (1) monthly report was filed late as follows: Month ending March 31, 2023, was due April 30, 2023, but was not filed until July 6, 2023, sixty-seven (67) days late.Cause: The report was not prepared and submitted timely. Effect: The County of Cambria did not submit required reports timely. Questioned Cost: None noted. Recommendation: We recommend the County of Cambria prepare a listing of required reporting due dates and designate a manager level employee to monitor report submissions to ensure all filings are submitted in a timely manner.

Corrective Action Plan

All reporting due dates for the PA Department of Aging (PDA) are listed in PDA’s report FY 2023-2024 AAA Reporting Deadlines. These dates will be closed monitored by Administrator M. Veil Griffith. The report was filed past the due date because of staffing vacancies in the Fiscal Office.

Categories

Reporting

Other Findings in this Audit

  • 498615 2023-001
    Material Weakness Repeat
  • 498616 2023-001
    Material Weakness Repeat
  • 498617 2023-001
    Material Weakness Repeat
  • 498618 2023-001
    Material Weakness Repeat
  • 498619 2023-001
    Material Weakness Repeat
  • 498620 2023-001
    Material Weakness Repeat
  • 498621 2023-001
    Material Weakness Repeat
  • 498622 2023-001
    Material Weakness Repeat
  • 498623 2023-001
    Material Weakness Repeat
  • 498624 2023-001
    Material Weakness Repeat
  • 498625 2023-002
    Material Weakness
  • 498626 2023-002
    Material Weakness
  • 498627 2023-002
    Material Weakness
  • 498628 2023-002
    Material Weakness
  • 498629 2023-002
    Material Weakness
  • 498630 2023-002
    Material Weakness
  • 498631 2023-002
    Material Weakness
  • 498632 2023-002
    Material Weakness
  • 498633 2023-002
    Material Weakness
  • 498634 2023-002
    Material Weakness
  • 498635 2023-002
    Material Weakness
  • 498636 2023-003
    Material Weakness
  • 498637 2023-003
    Material Weakness
  • 498638 2023-003
    Material Weakness
  • 498639 2023-003
    Material Weakness
  • 498640 2023-003
    Material Weakness
  • 498641 2023-003
    Material Weakness
  • 498642 2023-003
    Material Weakness
  • 498643 2023-004
    Material Weakness
  • 498644 2023-004
    Material Weakness
  • 498645 2023-004
    Material Weakness
  • 498646 2023-004
    Material Weakness
  • 1075056 2023-001
    Material Weakness Repeat
  • 1075057 2023-001
    Material Weakness Repeat
  • 1075058 2023-001
    Material Weakness Repeat
  • 1075059 2023-001
    Material Weakness Repeat
  • 1075060 2023-001
    Material Weakness Repeat
  • 1075061 2023-001
    Material Weakness Repeat
  • 1075062 2023-001
    Material Weakness Repeat
  • 1075063 2023-001
    Material Weakness Repeat
  • 1075064 2023-001
    Material Weakness Repeat
  • 1075065 2023-001
    Material Weakness Repeat
  • 1075066 2023-001
    Material Weakness Repeat
  • 1075067 2023-002
    Material Weakness
  • 1075068 2023-002
    Material Weakness
  • 1075069 2023-002
    Material Weakness
  • 1075070 2023-002
    Material Weakness
  • 1075071 2023-002
    Material Weakness
  • 1075072 2023-002
    Material Weakness
  • 1075073 2023-002
    Material Weakness
  • 1075074 2023-002
    Material Weakness
  • 1075075 2023-002
    Material Weakness
  • 1075076 2023-002
    Material Weakness
  • 1075077 2023-002
    Material Weakness
  • 1075078 2023-003
    Material Weakness
  • 1075079 2023-003
    Material Weakness
  • 1075080 2023-003
    Material Weakness
  • 1075081 2023-003
    Material Weakness
  • 1075082 2023-003
    Material Weakness
  • 1075083 2023-003
    Material Weakness
  • 1075084 2023-003
    Material Weakness
  • 1075085 2023-004
    Material Weakness
  • 1075086 2023-004
    Material Weakness
  • 1075087 2023-004
    Material Weakness
  • 1075088 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.563 Child Support Services $1.30M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $354,303
93.958 Block Grants for Community Mental Health Services $318,579
10.569 Emergency Food Assistance Program (food Commodities) $198,053
93.788 Opioid Str $190,921
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $168,096
93.053 Nutrition Services Incentive Program $91,763
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $68,130
10.568 Emergency Food Assistance Program (administrative Costs) $56,637
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000
16.588 Violence Against Women Formula Grants $38,825
84.181 Special Education-Grants for Infants and Families $29,896
93.052 National Family Caregiver Support, Title Iii, Part E $26,412
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $25,400
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $13,681
93.667 Social Services Block Grant $12,617
93.658 Foster Care Title IV-E $12,248
90.404 Hava Election Security Grants $10,217
97.042 Emergency Management Performance Grants $9,158
66.964 Geographic Programs - Chesapeake Bay Program Implementation, Regulatory/accountability and Monitoring Grants $8,805
21.023 Emergency Rental Assistance Program $7,558
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $6,832
93.324 State Health Insurance Assistance Program $6,756
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,052
93.556 Marylee Allen Promoting Safe and Stable Families Program $5,279
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $5,220
20.616 National Priority Safety Programs $3,494
93.071 Medicare Enrollment Assistance Program $2,169
93.778 Medical Assistance Program $2,165
97.067 Homeland Security Grant Program $1,468
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,309
93.659 Adoption Assistance $1,007
20.600 State and Community Highway Safety $983
93.472 Title IV-E Prevention Program $150
93.090 Guardianship Assistance $27
93.558 Temporary Assistance for Needy Families $-37,914