Finding 613531 (2022-001)

Finding 2022-001: Reporting Federal Agencies - U.S. Department of Health and Human Services Assistance Listing Number: 93.658 Foster Care Title IV-E Criteria: Pursuant to the Pennsylvania Code, Title 55, Chapter 3140, ? 3140.31 Reporting of Expenditures, and the DHS compliance supplement, submission of quarterly expenditure reports are required to be submitted within 45 days of the end of each quarter. Condition: All four (4) quarterly invoices and Act 148 reports for calendar year 2022 were submitted later than 45 days after the end of the quarter as required. Questioned Costs: None Cause: The County did not receive provider invoices in a timely manner and was therefore unable to accurately complete and submit their quarterly expenditure reports by the 45-day reporting due date. Effect: Children and Youth Services is not in compliance with federal and state reporting requirements. Repeat Finding: No Recommendation: We recommend that Children and Youth Services establish and implement controls necessary to obtain provider information timelier to ensure the County?s quarterly expenditure reports are filed with 45 days after the quarter?s end in accordance with state and federal reporting requirements. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.