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.