COUNTY OF DAUPHINLocal Government

Finding 2024-002 Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) in a timely manner. Condition: During the audit, it was noted that the cumulative June 30, 2024 FFR report was not completed and was not filed with the respective granting agency until August 2025. This finding was a repeat of Finding 2023-002 in the prior year. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.

Finding 2023-003 Matching, Level of Effort, Earmarking, Program Income, and Reporting ALN 93.044/93.045/93.053 Aging Cluster Criteria: The Aging Program is required to report expenditures with the granting agency by filling a Federal Financial Report (FFR) and ensure reported amounts are accurate. Condition: During the audit, it was noted that the cumulative June 30, 2023 FFR report was not completed and was not filed with the respective granting agency. Cause: There was a transition/shortage in staffing in the Aging office to complete the necessary reports. Effect: The County is not in compliance with the program’s requirements for matching, level or effort, earmarking, program income, reporting, and controls are not functioning as designed. Questioned Costs: Unknown. Recommendation: The County should implement internal control procedures to ensure the necessary reports are filed with the proper granting agency in a timely manner. Management’s Response: Management agrees with the finding and will implement procedures in the future to correct it.

CFDA #s 16.575 Crime Victim Witness Program U.S Department of Justice Programs Pass-through Pennsylvania Commission on Crime and Delinquency Criteria: Pursuant to 2 CFR part 200 Section 331(b)(4), an entity is required to monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes in compliance with Federal statutes, regulations, and the terms and conditions of the subaward. Monitoring of the subrecipient must include: reviewing financial and programmatic reports required by the pass- through entity, following-up and ensuring that the subrecipient takes timely and appropriate action on deficiencies detected, and issuing management decisions for audit findings pertaining to the Federal award provided to the subrecipient. Condition: As a result of our testing of subrecipient monitoring, we noted the County did not obtain the required audit report for the program subrecipient or perform any additional monitoring procedures. Cause: Due to oversight, the subrecipient did not obtain the correct audit (Single Audit) to ensure compliance with federal awards passed through. Effect: Internal controls were not operating effectively and the County is not in compliance with subrecipient monitoring requirements of the program. Questioned Costs: No known questioned costs Recommendation: The County should review procedures in place with responsible employees and revise procedures, as necessary, to ensure subrecipients are monitored and any subrecipient deficiencies are followed-up upon in a timely manner.

GSA_MIGRATION

GSA_MIGRATION