EIN: 236003033
UEI: ZPM8EJFL3ZG7
Audited by: ZELENKOFSKE AXELROD LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (156 days ago).
What is a management decision? →As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2023-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management’s Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to ensure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatibility between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County’s financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Show full finding ▾Hide full finding ▴Finding 2024-002: Cash Management/Matching/Interest Earned Foster Care – ALN 93.658 and County Children & Youth Agency Programs Criteria: Pursuant to 2 CFR part 200 section 302, an entity’s financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2023-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management’s Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to ensure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatibility between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County’s financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2024-002: Cash Management / Matching / Interest Earned. Contact Person: Duane K. McMullen Jr., Director of Fiscal Affairs. Recommendation: The County should establish a separate fund to account for the activity of the Children and Youth program. Response: The County agrees with the finding and created a new fund – Fund 07 – in the County’s accounting software and will begin creating corresponding revenue and expense accounts to match the existing structure within the new fund. This has been a work in process and has been slow to implement. Due to the turnover of the Director of Fiscal Affairs. The new Director of Fiscal Affairs is currently working to correct missing months transfers, and hopes to have the process stream lined once all past entries are posted. The County also opened a separate checking account at The Juniata Valley Bank for the Children and Youth Fund for all revenue and expenses beginning January 1, 2025. The County continues to engage an external third-party contractor provider familiar with Children and Youth Agency financial matters to assist in the transition. The County also made the affirmative decision to capitalize that fund with the prior year’s County-match at the start of the calendar year and continue to fund, as needed, throughout the year to ensure the necessary County match is attained. The Children and Youth Agency will continue to ensure compatibility and proper recording in MUNIS, the County accounting system, of all financial transactions to match with the internal accounting system maintained by the Children and Youth Agency. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will continue to engage with the external service provider and the Children and Youth Finance Director and overall Child and Youth Agency Director to monitor proper posting of financial transactions in the appropriate fund to match all transactions posted in the internal accounting system maintained by the Children and Youth Agency. Date for Completion: December 31, 2025.
2023-002
All of the four reports selected for testing did not have sufficient audit evidence to demonstrate they were approved prior to submission. Cause: The department prepared the reports collaboratively, and review steps were not documented. Effect: The County’s internal controls over this requirement were not operating effectively. The finding was a repeat of Finding 2023-003. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management’s Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.
Show full finding ▾Hide full finding ▴Finding 2024-003: Reporting Emergency Rental Assistance Program (ERAP)– ALN 21.023 Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: All of the four reports selected for testing did not have sufficient audit evidence to demonstrate they were approved prior to submission. Cause: The department prepared the reports collaboratively, and review steps were not documented. Effect: The County’s internal controls over this requirement were not operating effectively. The finding was a repeat of Finding 2023-003. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management’s Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.
Finding 2024-003: Emergency Rental Assistance Program (ERAP). Contact Person: Duane K. McMullen Jr., Director of Fiscal Affairs. Recommendation: The County should establish internal controls procedures over reporting requirements. Response: The County agrees with the finding and will work with the Human Services Director and Human Services Financial Manager to revise and, where necessary, establish procedures to ensure proper approval by all required parties prior to submission of said reports. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will meet and discuss with the Human Services Director and Human Services Financial Manager all upcoming reporting requirement, and implement reporting procedures that require multiple signatures and approvals, including those required under the reporting guidelines and requirements, and the initials of the County Director of Fiscal Affairs, prior to submission of the subject reports. Date for Completion: December 31, 2025.
2023-003
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatiblity between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County's financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Show full finding ▾Hide full finding ▴Finding 2023-002: Cash Management/Matching/Interest Earned. Foster Care - ALN 93.658, Adoption Assistance - ALN 93.659, and County Children and Youth Agency Programs. Criteria: Pusuant to 2 CFR part 200 section 302, an entity's financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2022-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatiblity between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County's financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2023-002: Cash Management / Matching / Interest Earned. Contact Person: Jenaya L. Mellinger, Director of Fiscal Affairs. Recommendation: The County should establish a separate fund to account for the activity of the Children and Youth program. Response: The County agrees with the finding and will create a new fund – Fund 07 – in the County’s accounting software and will begin creating corresponding revenue and expense accounts to match the existing structure within the new fund. The County also opened a separate checking account at The Juniata Valley Bank for the Children and Youth Fund for all revenue and expenses beginning January 1, 2025. The County continues to engage an external third-party contractor provider familiar with Children and Youth Agency financial matters to assist in the transition, as well as with recent turnover in the financial positions within the Children and Youth Department. The County also made the affirmative decision to capitalize that fund with the prior year’s County-match at the start of the calendar year and continue to fund, as needed, throughout the year to insure the necessary County match is attained. The Children and Youth Agency will continue to insure compatibility and proper recording in MUNIS, the County accounting system, of all financial transactions to match with the internal accounting system maintained by the Children and Youth Agency. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will meet and discuss with the engaged external service provider and the Children and Youth Finance Director and overall Child and Youth Agency Director to formulate the proper procedure for establishment of a separate fund balance as of January 1, 2025, and monitor proper posting of financial transactions in the appropriate fund to match all transactions posted in the internal accounting system maintained by the Children and Youth Agency. Date for Completion: January 1, 2025.
2022-002
All of the four reports selected for testing ERAP did not have sufficient audit evidence to demonstrate they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected. Cause: The department prepared the reports collaboratively, and review steps were not documented. Effect: The County's internal controls oer this requirement were not operating effectively. The finding was a repeat of Finding 2022-003. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management's Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.
Show full finding ▾Hide full finding ▴Finding 2023-003: Reporting. Emergency Rental Assistance Program (ERAP) - ALN 21.023. Criteria: Pusuant to 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statutues, regulations, and the terms and conditions of the Federal award. Condition: All of the four reports selected for testing ERAP did not have sufficient audit evidence to demonstrate they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected. Cause: The department prepared the reports collaboratively, and review steps were not documented. Effect: The County's internal controls oer this requirement were not operating effectively. The finding was a repeat of Finding 2022-003. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management's Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.
Finding 2023-003: Emergency Rental Assistance Program (ERAP). Contact Person: Jenaya L. Mellinger, Director of Fiscal Affairs. Recommendation: The County should establish internal controls procedures over reporting requirements. Response: The County agrees with the finding and will work with the Human Services Director and Human Services Financial Manager to revise and, where necessary, establish procedures to insure proper approval by all required parties prior to submission of said reports. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will meet and discuss with the Human Services Director and Human Services Financial Manager all upcoming reporting requirement, and implement reporting procedures that require multiple signatures and approvals, including those required under the reporting guidelines and requirements, and the initials of the County Director of Fiscal Affairs, prior to submission of the subject reports. Date for Completion: December 31, 2024.
2022-003
FAC accepted this audit on October 10, 2023 — management decision was due April 10, 2024.
As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2021-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management’s Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatibility between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County’s financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Show full finding ▾Hide full finding ▴Cash Management/Matching/Interest Earned Foster Care – ALN 93.658 Adoption Assistance – ALN 93.659 County Children & Youth Agency Programs Criteria: Pursuant to 2 CFR part 200 section 302, an entity’s financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management, Matching, or Interest Earned requirements and internal controls are not functioning as designed. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2021-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management’s Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatibility between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County’s financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Finding 2022-002: Cash Management / Matching / Interest Earned Contact Person: Michael R. Baker, Director of Fiscal Affairs Recommendation: The County should establish a separate fund to account for the activity of the Children and Youth program. Response: The County agrees with the finding and has created a new fund – Fund 07 – in the County’s accounting software and has begun creating corresponding revenue and expense accounts to match the existing structure within the new fund. The County also opened a separate checking account at The Juniata Valley Bank for the Children and Youth Fund for all revenue and expenses beginning January 1, 2024. The County continues to engage an external third-party contractor provider familiar with Children and Youth Agency financial matters to assist in the transition, as well as with recent turnover in the financial positions within the Children and Youth Department. The County also made the affirmative decision to capitalize that fund with the prior year’s County-match at the start of the calendar year and continue to fund, as needed, throughout the year to insure the necessary County match is attained. The Children and Youth Agency will continue to insure compatibility and proper recording in MUNIS, the County accounting system, of all financial transactions to match with the internal accounting system maintained by the Children and Youth Agency. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will meet and discuss with the engaged external service provider and the Children and Youth Finance Director and overall Child and Youth Agency Director to formulate the proper procedure for establishment of a separate fund balance as of January 1, 2024, and monitor proper posting of financial transactions in the appropriate fund to match all transactions posted in the internal accounting system maintained by the Children and Youth Agency. Date for Completion: January 1, 2024
2021-002
All of the seven reports selected for testing ERAP did not have sufficient audit evidence to demonstrate they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected. Cause: The department prepared the reports collaboratively, and review steps were not documented. Effect: The County’s internal controls over this requirement were not operating effectively. The finding was a repeat of Finding 2021-003. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management’s Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.
Show full finding ▾Hide full finding ▴Reporting Emergency Rental Assistance Program (ERAP)– ALN 21.023 Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: All of the seven reports selected for testing ERAP did not have sufficient audit evidence to demonstrate they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected. Cause: The department prepared the reports collaboratively, and review steps were not documented. Effect: The County’s internal controls over this requirement were not operating effectively. The finding was a repeat of Finding 2021-003. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management’s Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.
Finding 2022-003: Emergency Rental Assistance Program (ERAP) Contact Person: Michael R. Baker, Director of Fiscal Affairs Recommendation: The County should establish internal controls procedures over reporting requirements. Response: The County agrees with the finding and will work with the Human Services Director and Human Services Financial Manager to revise and, where necessary, establish procedures to insure proper approval by all required parties prior to submission of said reports. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will meet and discuss with the Human Services Director and Human Services Financial Manager all upcoming reporting requirement, and implement reporting procedures that require multiple signatures and approvals, including those required under the reporting guidelines and requirements, and the initials of the County Director of Fiscal Affairs, prior to submission of the subject reports. Date for Completion: December 31, 2023
2021-003
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
As a result of our testing of the Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management or Interest Earned requirements. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2019-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management?s Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatibility between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County?s financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Show full finding ▾Hide full finding ▴Finding 2021-002 Cash Management/Earmarking Foster Care - ALN# 93.658 County Children & Youth Agency Programs Criteria: Pursuant to 2 CFR part 200 section 302, an entity?s financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of the Cash Management, we noted that County Children & Youth Agency Programs funds are included in the operating funds of the County. Cause: The current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management or Interest Earned requirements. The funding streams are being commingled and could be used to fund expenditures not related to the grant programs. In addition, the County was unable to clearly demonstrate their match to the County Children & Youth Agency Programs. The finding was a repeat of Finding 2019-002. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the County Children & Youth Agency Programs. Management?s Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for County Children & Youth Agency Programs account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatibility between the accounting system utilized through the County Children & Youth Agency Programs with its corresponding accounting system utilized through the County?s financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the County Children & Youth Agency Programs.
Contact Person: Michael R. Baker, Director of Fiscal Affairs Recommendation: The County should establish a separate fund to account for the activity of the Children and Youth program. Response: The County agrees with the finding and will work with the Financial Director of the Children and Youth Agency to identify an estimated starting fund balance and appropriate revenues and expenditures to accurately establish and perpetuate a separate Child and Youth fund. Also, the County has engaged an external third-party contractor provider familiar with Children and Youth Agency financial matters to assist in the transition. The County also made the affirmative decision to simply start with a predetermined fund balance and appropriate capitalize that fund, as needed, throughout the year to insure the necessary County match is attained. The Children and Youth Agency will continue to insure compatibility and proper recording in MUNIS, the County accounting system, of all financial transactions to match with the internal accounting system maintained by the Children and Youth Agency. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will meet and discuss with the engaged external service provider and the Children and Youth Finance Director and overall Child and Youth Agency Director to formulate the proper procedure for establishment of a separate fund balance as of January 1, 2023, and monitor proper posting of financial transactions in the appropriate fund to match all transactions posted in the internal accounting system maintained by the Children and Youth Agency. Date for Completion:December 31, 2022
All of the three reports selected for testing ERAP did not have sufficient audit evidence to demonstrate they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected. Cause: The department was in the process of establishing new procedures, and, as a result, the reports were prepared collaboratively, and review steps were not documented. Effect: Due to the process of developing new procedures, internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management?s Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.
Show full finding ▾Hide full finding ▴Finding 2021-003 Reporting Emergency Rental Assistance Program (ERAP)? ALN# 21.023 Criteria: Pursuant to 2 CFR part 200 section 303 indicates that the County is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the County is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: All of the three reports selected for testing ERAP did not have sufficient audit evidence to demonstrate they were approved prior to submission. There were no noted instances of noncompliance with reporting requirements related to the reports selected. Cause: The department was in the process of establishing new procedures, and, as a result, the reports were prepared collaboratively, and review steps were not documented. Effect: Due to the process of developing new procedures, internal controls over this requirement were not operating effectively. Questioned Costs: None noted. Recommendation: The County should establish internal controls procedures over reporting requirements. Management?s Response: The County concurs with the finding and will implement reporting procedures that require multiple signatures and approvals over reports including the initials of the County Director of Fiscal Affairs prior to submission of grant reports.
Contact Person: Michael R. Baker, Director of Fiscal Affairs Recommendation: The County should establish internal controls procedures over reporting requirements. Response: The County agrees with the finding and will work with the Human Services Director and Human Services Financial Manager to revise and, where necessary, establish procedures to insure proper approval by all required parties prior to submission of said reports. Action Planned: Post-audit submission, the County Director of Fiscal Affairs will meet and discuss with the Human Services Director and Human Services Financial Manager all upcoming reporting requirement, and implement reporting procedures that require multiple signatures and approvals, including those required under the reporting guidelines and requirements, and the initials of the County Director of Fiscal Affairs, prior to submission of the subject reports. Date for Completion: December 31, 2022
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on November 23, 2020 — management decision was due May 23, 2021.
As a result of our testing of the Cash Management, we noted that Children and Youth Program funds are included in the operating funds of the County. Cause: the current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management requirements. In addition, funding streams are being commingled and could be used to fund expenditures not related to the grant programs. The finding was a repeat of Finding 2018-002 Question Costs: The amount of question costs, if any indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the Children and Youth Program. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for Children and Youth Agency account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatibility between the accounting system utilized through the Children and Youth Agency with its corresponding accounting system utilized through the County?s financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the Children and Youth Agency.
Show full finding ▾Hide full finding ▴Criteria: Pursuant to 2 CFR part 200 section 302, an entity?s financial management systems must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have been used in accordance with the Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of the Cash Management, we noted that Children and Youth Program funds are included in the operating funds of the County. Cause: the current accounting system is not configured for the tracking of separate funding streams. Effect: The County is not in compliance with the Cash Management requirements. In addition, funding streams are being commingled and could be used to fund expenditures not related to the grant programs. The finding was a repeat of Finding 2018-002 Question Costs: The amount of question costs, if any indeterminable. Recommendation: The County should establish a separate fund to account for the activity of the Children and Youth Program. Management's Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for Children and Youth Agency account maintained in the County accounting system to insure that the proper starting fund balance is generated. Additionally, the County has worked with the fiscal manager for its Children and Youth Agency to provide better compatibility between the accounting system utilized through the Children and Youth Agency with its corresponding accounting system utilized through the County?s financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the Children and Youth Agency.
Contact Person: Michael R. Baker, Director of Fiscal Affairs Recommendation: The County should establish a separate fund to account for the activity of the Children and Youth Program. Management?s Response: The County agrees with the finding and will continue to work to match the various revenue and expense sources for Children and Youth Agency account maintained in the County accounting system to insure that the proper starting fund balance is generated. Action: The County has worked with the fiscal manager for its Children and Youth Agency to provide better compatibility between the accounting system utilized through the Children and Youth Agency with its corresponding accounting system utilized through the County?s financial department; this effort assists with establishing the fund balance necessary to maintain a separate fund to better track the restricted funds associated with the Children and Youth Agency. Date for Completion: December 31, 2020
2018-002
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-004
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