FAC Explorer

Finding 498643 (2023-004)

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

AI Summary

  • Core Issue: The Fiscal Year 22-23 Human Services Block Grant I&E report was submitted 142 days late.
  • Impacted Requirements: The report, due on December 29, 2023, was not filed until May 20, 2024, violating submission timelines.
  • Recommended Follow-Up: Create a reporting due date list and assign a manager to oversee timely submissions.

Finding Text

Criteria: Fiscal Year 22-23 Human Services Block Grant Income and Expense (I&E) report was due to the Pennsylvania Department of Human Services (DHS) on December 29, 2023. Condition: During our testing, we noted that the Fiscal Year 22-23 Human Services Block Grant Income and Expense (I&E) report was filed late as follows: FY 22/23 – fiscal year ending June 30, 2023, was due December 29, 2023 but was not filed until May 20, 2024, one hundred and forty-two (142) days late. Cause: The report was not prepared and submitted timely. Effect: The County of Cambria did not submit required report 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

To ensure that there are several layers of monitoring for compliance, the BH/ID/EI Administrator will work will to prepare a listing annually at the start of the fiscal year that outlines the required reports and respective due dates. This list will be disseminated to the management and fiscal staff to include agency accountants, the Deputy BH Administrator, the Deputy ID Administrator, Quality Assurance/Risk Management Specialist, and Program Specialists to create a monthly check in between this identified team to ensure information is complete and available to ensure timely filing of all required fiscal reports.

Categories

Reporting

Other Findings in this Audit

  • 498614 2023-001
    Material Weakness Repeat
  • 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
  • 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