EIN: 231881493
UEI: C3GJY7S3L3H9
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 26, 2026 (31 days from today).
What is a management decision? →The Council did not record all accounts payable. Cause: Accounts payable were not recorded in the proper period. Effect: Accounts payable and expenses were understated. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY COVID-19-Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of Economic Development, Grant period - Year ended June 30, 2025. See finding 2025-003 – listed below. ACCOUNTS PAYABLE Criteria: Accrual basis financial statements should include amounts due prior to year-end. Condition: The Council did not record all accounts payable. Cause: Accounts payable were not recorded in the proper period. Effect: Accounts payable and expenses were understated. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable.
U.S DEPARTMENT OF TREASURY COVID-19-Coronavirus State and Local Fiscal Recovery Funds- Assistance Listing No. 21.027; Passed through the Pennsylvania Department of Economic Development, Grant period - Year ended June 30, 2025. See finding 2025-003 - Listed below. ACCOUNTS PAYABLE Recommendation: Procedures should be implemented to ensure accounts payable are recorded in the proper period. Management Response: Management concurs with finding. Planned Corrective Action: All accounts payable invoices and vouchers will be reviewed through October 15th of the following fiscal year to ensure all expenses are recorded in the correct fiscal year. Persons Responsible: Jamie Carnes, Fiscal Controller Anticipated Completion Date: March 31, 2026
The Council did not record grant funding earned. Cause: The Council did not provide proper cut-off of revenues at year-end. Effect: Due from other governments, and intergovernmental revenues were understated. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY COVID-19-Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Passed through the Pennsylvania Department of Economic Development, Grant period - Year ended June 30, 2025. See Finding 2025-006. Listed below. REVENUE RECONGITION (DUE FROM OTHER GOVERNMENTS) Criteria: Accrual basis financial statements should include all amounts earned prior to year-end. Condition: The Council did not record grant funding earned. Cause: The Council did not provide proper cut-off of revenues at year-end. Effect: Due from other governments, and intergovernmental revenues were understated. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable.
U.S. DEPARTMENT OF TREASURY COVID-19-Coronavirus State and Local Fiscal Recovery Funds- Assistance Listing No. 21.027; Passed through the Pennsylvania Department of Economic Development, Grant period - Year ended June 30, 2025. See Finding 2025-006 – Listed below. REVENUE RECOGNITION (DUE FROM OTHER GOVERNMENTS) Recommendation: The Council’s fiscal office and program director’s should be evaluating grant funding received that could be related to prior work/projects complete and record in the proper period as required. Management Response: Management concurs with finding. Planned Corrective Action: All accounts payable invoices and vouchers will be reviewed through October 15th of the following fiscal year to ensure revenue for any reimbursable expenses are recorded in the correct fiscal year. Persons Responsible: Jamie Carnes, Fiscal Controller Anticipated Completion Date: March 31, 2026
FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
A loan receivable was determined to be uncollectible but no allowance was recorded. Cause: Loan evaluations were completed by management and a loan was determined to be uncollectible. The fiscal department was not informed to record an allowance. Effect: Allowance for uncollectible loans was understated and bad debt expense was understated. Questioned Costs: None .Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable.
Show full finding ▾Hide full finding ▴COVID-19-Economic Development Administration- CARES RLF - Assistance Listing No. 11.307, Grant period - Year ended June 30, 2024. See finding 2024-002 - listed below. ALLOWANCE FOR UNCOLLECTIBLE LOANS Criteria: GAAP requires loan receivables be evaluated for collectability and record an allowance as required. Condition: A loan receivable was determined to be uncollectible but no allowance was recorded. Cause: Loan evaluations were completed by management and a loan was determined to be uncollectible. The fiscal department was not informed to record an allowance. Effect: Allowance for uncollectible loans was understated and bad debt expense was understated. Questioned Costs: None .Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable.
U.S DEPARTMENT OF COMMMERCE COVID-19-Economic Development Administration- CARES RLF - Assistance Listing No. 11.307, Grant period - Year ended June 30, 2024. See finding 2024-002 – listed below. ALLOWANCE FOR UNCOLLECTIBLE LOANS Recommendation: When management determines a loan is uncollectible, they should ensure an allowance is recorded. Management Response: Management concurs with finding. Planned Corrective Action: The Finance Department will include the Fiscal Manager and Fiscal Controller in any communications regarding problematic loans to ensure proper reporting. Persons Responsible: Jamie Carnes, Fiscal Controller Anticipated Completion Date: March 31, 2025.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-007. Weatherization Assistance for Low Income Persons - Assistance Listing 81.042 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000066420; Grant Period - Fiscal Year ended June 30, 2022. Low-Income Home Energy Assistance - Assistance Listing 93.568 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000073879; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-002
Show full finding ▾Hide full finding ▴U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-007. Weatherization Assistance for Low Income Persons - Assistance Listing 81.042 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000066420; Grant Period - Fiscal Year ended June 30, 2022. Low-Income Home Energy Assistance - Assistance Listing 93.568 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000073879; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-002
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-007. Weatherization Assistance for Low Income Persons - Assistance Listing 81.042 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000066420; Grant Period - Fiscal Year ended June 30, 2022. Low-Income Home Energy Assistance - Assistance Listing 93.568 passed through the Pennsylvania Department of Community and Economic Development, pass through Grantors number - C000073879; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-002 2022-002. ACCOUNTS PAYABLE Recommendation: Procedures should be implemented to ensure accounts payable are recorded in the proper period. Management Response: Management agrees with finding. Planned Corrective Action: Any accounts payable received after fiscal year end, will be evaluated and posted in the correct accounting period. Persons Responsible: Nicole Hogan, Fiscal Analyst; Michelle Shaffer, Fiscal Analyst; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001.
Show full finding ▾Hide full finding ▴U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001.
U.S DEPARTMENT OF ENERGY; U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-008. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ALL FEDERAL AGENCIES AS LISTED BY ASSISTANCE LISTING NUMBER; Grant Period - Fiscal Year ended June 30, 2022. See finding 2022-001. 2022-001. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Management Response: Management agrees with finding. Planned Corrective Action: The Fiscal Controller and Executive Director should annually review the Uniform Guidance schedule requirements prior to the completion of the SEFA. The named positions will also enhance their preparation and review of the SEFA to ensure the SEFA is accurate and complete in accordance with Uniform Guidance requirements. Persons responsible: Jamie Carnes, Fiscal Controller Anticipation Completion Date: June 30th, 2023
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.
Show full finding ▾Hide full finding ▴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.
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 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Management Response: Management agrees with finding. Planned Corrective Action: SEDA-COG employees will review the OMB Compliance Supplement and sub-recipient agreement prior to completion of work. Once work is completed, a second designated employee will review the work for accuracy and compliance. Persons Responsible: Project Coordinator Assigned to Oversight; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023
Approved application did not qualify for grant based on information provided. Cause: SEDA-COG failed to properly calculate revenue decrease due to not using correct information as outlined in the guidelines for the applicant. Effect: Recipient of the federal program received funding when ineligible. Questioned Costs: $8,000 Perspective Information: 1 out of 40 Identification of Repeat Findings: Not applicable. Recommendation: SEDA-COG should follow the OMB Compliance supplement and the sub-recipient agreement. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See SEDA-COG?s corrective action plan.
Show full finding ▾Hide full finding ▴U.S DEPARTMENT OF TREASURY 2022-010. 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: Approved application did not qualify for grant based on information provided. Cause: SEDA-COG failed to properly calculate revenue decrease due to not using correct information as outlined in the guidelines for the applicant. Effect: Recipient of the federal program received funding when ineligible. Questioned Costs: $8,000 Perspective Information: 1 out of 40 Identification of Repeat Findings: Not applicable. Recommendation: SEDA-COG should follow the OMB Compliance supplement and the sub-recipient agreement. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See SEDA-COG?s corrective action plan.
U.S. DEPARTMENT OF TREASURY 2022-010. 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 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Management Response: Management agrees with finding. Planned Corrective Action: SEDA-COG employees will review the OMB Compliance Supplement and sub-recipient agreement prior to completion of work. Once work is completed, a second designated employee will review the work for accuracy and compliance. Persons Responsible: Project Coordinator Assigned to Oversight; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023
FAC accepted this audit on March 21, 2019 — management decision was due September 21, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 1, 2018 — management decision was due August 1, 2018.
GSA_MIGRATION
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