FAC Explorer

Finding 518881 (2023-013)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-01-13
Audit: 337309
Organization: County of Sullivan (PA)
Auditor: Larson Kellett & Associates PC

AI Summary

  • Core Issue: The County failed to prepare a required schedule of expenditures of federal awards (SEFA) for the grant periods ending December 31, 2022, and December 31, 2023.
  • Impacted Requirements: This oversight violates Uniform Guidance, which mandates accurate monitoring and reporting of federal funds.
  • Recommended Follow-Up: Management should adhere to its procedures and ensure the SEFA is completed as per policy; a corrective action plan is in place.

Finding Text

Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development, Grant Period - Year Ended December 31, 2022. COVID-19 Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development Grant Period - Year Ended December 31, 2023. COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period - Year Ended December 31, 2023. See finding 2023-001 – listed below. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Criteria: Uniform Guidance requires the County to monitor federal receipts and disbursements and to prepare accurate reports. Condition: The County did not complete a schedule of expenditures of federal awards (SEFA). Questioned Costs: None. Perspective Information: Not applicable. Effect: The draft of the SEFA is prepared by the external auditor. Cause: The County did not follow its procedures for the preparation of the SEFA. Identification of Repeat Findings: 2022-001. Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.

Corrective Action Plan

Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development, Grant Period - Year Ended December 31, 2023. COVID-19 Community Development Block Grant - Assistance Listing No. 14.228; Passed through the Pennsylvania Department of Economic Development Grant Period - Year Ended December 31, 2023. COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of State, Grant Period - Year Ended December 31, 2023. See finding 2023-001. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Recommendation: Management should follow its policy and prepare the SEFA. Views of Responsible Officials: Management agrees with finding. Planned Corrective Action: The Business Manager has continued to track revenues and expenditures related to SEFA preparation in a more detailed manner and is learning how these figures are represented on the SEFA report. With the assistance of Larson Kellett as needed, the Business Manager will work to ensure completion is done in a timely manner and totals are up to date. Persons responsible: Lynne Bassler, Business Manager. Anticipation Completion Date: Prior to 2024 Audit.

Categories

Reporting

Other Findings in this Audit

  • 518882 2023-013
    Material Weakness Repeat
  • 518883 2023-013
    Material Weakness Repeat
  • 518884 2023-013
    Material Weakness Repeat
  • 1095323 2023-013
    Material Weakness Repeat
  • 1095324 2023-013
    Material Weakness Repeat
  • 1095325 2023-013
    Material Weakness Repeat
  • 1095326 2023-013
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $362,950
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $66,356
93.563 Child Support Services $33,138
97.039 Hazard Mitigation Grant $24,863
66.460 Nonpoint Source Implementation Grants $18,599
93.778 Medical Assistance Program $17,377
97.042 Emergency Management Performance Grants $15,098
97.024 Emergency Food and Shelter National Board Program $9,886
10.569 Emergency Food Assistance Program (food Commodities) $8,643
93.958 Block Grants for Community Mental Health Services $8,484
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,577
66.964 Geographic Programs - Chesapeake Bay Program Implementation, Regulatory/accountability and Monitoring Grants $3,914
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,495
93.558 Temporary Assistance for Needy Families $3,296
93.667 Social Services Block Grant $2,876
10.568 Emergency Food Assistance Program (administrative Costs) $2,744
93.556 Marylee Allen Promoting Safe and Stable Families Program $2,000
93.090 Guardianship Assistance $410
93.658 Foster Care Title IV-E $31
93.472 Title IV-E Prevention Program $5