Finding 619245 (2022-009)

-
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: SEDA-COG did not collect necessary documentation to verify eligibility for federal funding.
  • Impacted Requirements: Compliance with OMB guidelines and sub-recipient agreements was not met.
  • Recommended Follow-Up: SEDA-COG should adhere to OMB guidelines and implement their corrective action plan.

Finding Text

U.S DEPARTMENT OF TREASURY 2022-009. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022. Criteria: OMB Compliance Supplement and the sub-recipient agreement outline the guidelines to administer the program. Condition: SEDA-COG?s program files did not contain the required documentation used in determining eligibility. Cause: SEDA-COG failed to obtain the required documentation. Effect: Recipients of the federal program could have received funding and may not be eligible. Questioned Costs: None. Perspective Information: 2 out of 40 Identification of Repeat Findings: Not applicable. Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See SEDA-COG?s corrective action plan.

Categories

Subrecipient Monitoring Eligibility

Other Findings in this Audit

  • 42797 2022-007
    Material Weakness
  • 42798 2022-008
    Material Weakness
  • 42799 2022-008
    Material Weakness
  • 42800 2022-007
    Material Weakness
  • 42801 2022-008
    Material Weakness
  • 42802 2022-007
    Material Weakness
  • 42803 2022-009
    -
  • 42804 2022-010
    -
  • 619239 2022-007
    Material Weakness
  • 619240 2022-008
    Material Weakness
  • 619241 2022-008
    Material Weakness
  • 619242 2022-007
    Material Weakness
  • 619243 2022-008
    Material Weakness
  • 619244 2022-007
    Material Weakness
  • 619246 2022-010
    -

Programs in Audit

ALN Program Name Expenditures
11.307 Economic Adjustment Assistance $5.36M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.78M
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects $596,234
93.568 Low-Income Home Energy Assistance $454,904
81.042 Weatherization Assistance for Low-Income Persons $412,977
10.767 Intermediary Relending Program $301,484
12.002 Procurement Technical Assistance for Business Firms $199,342
23.009 Appalachian Local Development District Assistance $65,143
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $47,134
11.302 Economic Development_support for Planning Organizations $35,000
20.205 Highway Planning and Construction $32,135
23.002 Appalachian Area Development $6,429
10.351 Rural Business Development Grant $3,063