EIN: 236003128
UEI: HHFYCCW9CMK8
Audited by: LARSON, KELLETT, & ASSOCIATES, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 19, 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 November 19, 2026 (76 days from today).
What is a management decision? →Utility assistance was provided to an applicant that included costs incurred prior to the period of performance. Cause: Procedures are in place for supervisory approval of documentation before assistance is authorized, but an incorrect amount was paid. Effect: The cost of the assistance may be disallowed. Questioned Costs: $2,031 of utility assistance was expended for an applicant with costs incurred prior to the period of performance. Perspective Information: 1 of 40 disbursements selected for testing included expenditures outside the period of performance. Identification of Repeat Findings: Not applicable. Recommendation: The County should ensure grant disbursements are in accordance with contract guidelines. Views of Responsible Officials: Management agrees with the finding. Corrective Action: See the County’s corrective action plan.
Show full finding ▾Hide full finding ▴COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Grant Period - Year Ended December 31, 2023. Criteria: Federal guidelines require expenditures to be incurred during the period of performance. Condition: Utility assistance was provided to an applicant that included costs incurred prior to the period of performance. Cause: Procedures are in place for supervisory approval of documentation before assistance is authorized, but an incorrect amount was paid. Effect: The cost of the assistance may be disallowed. Questioned Costs: $2,031 of utility assistance was expended for an applicant with costs incurred prior to the period of performance. Perspective Information: 1 of 40 disbursements selected for testing included expenditures outside the period of performance. Identification of Repeat Findings: Not applicable. Recommendation: The County should ensure grant disbursements are in accordance with contract guidelines. Views of Responsible Officials: Management agrees with the finding. Corrective Action: See the County’s corrective action plan.
Finding Reference Number: 2023-009 Description of Finding: Utility assistance was provided to an applicant that included costs incurred prior to the period of performance. Response/Corrective Action: The County outsourced the administration of the Emergency Rental Assistance Program to several third parties over the duration of the Federally-funded program, and the third party inadvertently approved assistance payment that included amounts prior to the effective period of qualifying expenditures. For any future programs outsources for administration, the County will ensure the third parties clearly understand all program guidelines and requirements that must be maintained, and will assign County staff to oversee the programs to ensure material compliance with the contract guidelines.
Documentation of eligibility determination for an applicant could not be located. Cause: Procedures are in place for supervisory approval of documentation before assistance is authorized, but documentation was not filed correctly. Effect: The cost of the assistance may be disallowed. Questioned Costs: $950 of rental assistance was expended for an applicant whose file could not be located. Perspective Information: 1 of 40 files selected for testing could not be located. Identification of Repeat Findings: Not applicable. Recommendation: The County should ensure records are properly maintained. Views of Responsible Officials: Management agrees with the finding. Corrective Action: See the County’s corrective action plan.
Show full finding ▾Hide full finding ▴COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Grant Period - Year Ended December 31, 2023. Criteria: Federal guidelines require the County to maintain records of their eligibility determinations. Condition: Documentation of eligibility determination for an applicant could not be located. Cause: Procedures are in place for supervisory approval of documentation before assistance is authorized, but documentation was not filed correctly. Effect: The cost of the assistance may be disallowed. Questioned Costs: $950 of rental assistance was expended for an applicant whose file could not be located. Perspective Information: 1 of 40 files selected for testing could not be located. Identification of Repeat Findings: Not applicable. Recommendation: The County should ensure records are properly maintained. Views of Responsible Officials: Management agrees with the finding. Corrective Action: See the County’s corrective action plan.
Finding Reference Number: 2023-010 Description of Finding: Documentation of eligibility determination for an applicant could not be located. Response/Corrective Action: The County outsourced the administration of the Emergency Rental Assistance Program to several third parties over the duration of the Federally-funded program. Due to several administration changes, it is apparent that one of the files was either commingled with another record, misfiled, or misplaced. There is no evidence to suggest authorization and disbursement of funds occurred at the time of processing without a complete file supporting the activity was qualified and released was so approved. The County will be more diligent in the management and storage of required records for contact guideline requirements moving forward.
The data collection form was not submitted by the September 30, 2024 due date. Cause: The Schedule of Expenditures of Federal Awards was not completed in time to submit the data collection form by the due date. Effect: The County is not in compliance with the Uniform Guidance. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The data collection form should be completed and submitted by September 30. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.
Show full finding ▾Hide full finding ▴COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Child Support Services - Assistance Listing No. 93.563 passed through the Pennsylvania Department of Human Services; Grant Period - Year Ended December 31, 2023. Criteria: The data collection form is required to be submitted to the Federal Audit Clearinghouse by the deadline, including extensions, after the end of the audit period. Condition: The data collection form was not submitted by the September 30, 2024 due date. Cause: The Schedule of Expenditures of Federal Awards was not completed in time to submit the data collection form by the due date. Effect: The County is not in compliance with the Uniform Guidance. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The data collection form should be completed and submitted by September 30. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.
Finding Reference Number: 2023-011 Description of Finding: The data collection form was not submitted by the September 30, 2024 due date. Response/Corrective Action: Due to fiscal staffing concerns and contracted auditor scheduling and subsequent change in auditors, preparation of all supporting documentation and draft financial statements were significantly delayed as was physical fieldwork, forcing the noncompliance. Upon completion of the 2023 audit, the County will be reliant on the scheduling availability of the County’s appointed auditors to coordinate and complete fieldwork timely to meet the filing for the 2025 audit. The 2024 data collection form was not submitted by the September 30, 2025 due date, and will be completed and filed as timely as the County’s appointed auditors can schedule, coordinate, and complete fieldwork.
FAC accepted this audit on July 19, 2024 — management decision was due January 19, 2025.
FAC accepted this audit on December 15, 2022 — management decision was due June 15, 2023.
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
FAC accepted this audit on June 7, 2021 — management decision was due December 7, 2021.
Segregation of Duties - Material Weakness Criteria In order to ensure that all transactions of the County of Perry are recorded and reported properly, the County of Perry needs to establish proper segregation of duties. Condition Presently, two individuals prepare and sign checks (via printable signatures), reconcile bank accounts, perform all payroll duties, and maintain the general ledger, with limited oversight outside of the fiscal office. Cause Due to the limited number of people working in the fiscal office, many critical duties are combined and given to the available employees. Repeat Finding Yes. See Finding 2018-001. Effect Opportunities exist for undetected intentional or unintentional errors in the County of Perry's processes. Recommendation To the extent possible, duties should be segregated to serve as a check and balance on the employee's integrity and to maintain the best control system possible. We suggest that the person who opens the mail be given the responsibility of restrictively endorsing all checks, creating a control log (such as an adding machine tape) of the total amount of checks, and sending the tape directly to the individual responsible for the bank account reconciliations. In addition, we recommend the County of Perry segregate bank account reconciliation duties from cash receipts and/or cash disbursements duties. Management's Response and Corrective Action See attached response.
Show full finding ▾Hide full finding ▴Segregation of Duties - Material Weakness Criteria In order to ensure that all transactions of the County of Perry are recorded and reported properly, the County of Perry needs to establish proper segregation of duties. Condition Presently, two individuals prepare and sign checks (via printable signatures), reconcile bank accounts, perform all payroll duties, and maintain the general ledger, with limited oversight outside of the fiscal office. Cause Due to the limited number of people working in the fiscal office, many critical duties are combined and given to the available employees. Repeat Finding Yes. See Finding 2018-001. Effect Opportunities exist for undetected intentional or unintentional errors in the County of Perry's processes. Recommendation To the extent possible, duties should be segregated to serve as a check and balance on the employee's integrity and to maintain the best control system possible. We suggest that the person who opens the mail be given the responsibility of restrictively endorsing all checks, creating a control log (such as an adding machine tape) of the total amount of checks, and sending the tape directly to the individual responsible for the bank account reconciliations. In addition, we recommend the County of Perry segregate bank account reconciliation duties from cash receipts and/or cash disbursements duties. Management's Response and Corrective Action See attached response.
Management Response: The County is in agreement with the finding regarding segregation of duties. Corrective Action Plan: Over the course of several years, the Fiscal Office of the County has changed procedures to assist with mitigating the risk of segregation of duties. Due to being just a staff of two, it is difficult for the Fiscal Office to segregate duties. However, the County has instituted several internal control processes and procedures to incorporate individuals outside of the Fiscal Office and improve controls. The County believes the internal controls put in place during 2019 will address the segregation of duties issue. Brandi Clendenin, Chief Fiscal Officer, is responsible for the corrective action plan and expects a completion date of the corrective action of December 31, 2021.
2018-001
Preparation of Financial Statement and Grant Schedule - Significant Deficiency Criteria The County of Perry should have the ability to produce accurate financial information in accordance with accounting principles generally accepted in the United States of America applicable to government entities. Condition During the audit process, various material adjustments were proposed to the County of Perry's records by the auditors. These audit adjustments were necessary to correct the County of Perry's recording of cash, property taxes receivable, accounts and grants receivable, due to/due from funds, accounts payable, and accrued expenses. Cause Because these errors were not detected prior to the information being provided for audit and because the same types of errors were noted during the previous year's audit, there is an indication that the closing procedures, specifically the monitoring and review of financial information by management, are not being effectively performed. Repeat Finding Yes. See Finding 2018-002. Effect These errors caused misstatements throughout the financial statements and resulted in audit adjustments. Recommendation We strongly recommend that a closing process be implemented that requires all of the balance sheet accounts be reconciled to supporting financial records and subsidiary ledgers. This will help prevent incorrect balances or entries from being recorded. In addition, we strongly recommend that the County of Perry perform a thorough and detailed review of the financial statements, accounts receivable, and accounts payable reports. This oversight will help to ensure that the financial statements being provided include an accurate reporting of the County of Perry's operations. Management's Response and Corrective Action See attached response.
Show full finding ▾Hide full finding ▴Preparation of Financial Statement and Grant Schedule - Significant Deficiency Criteria The County of Perry should have the ability to produce accurate financial information in accordance with accounting principles generally accepted in the United States of America applicable to government entities. Condition During the audit process, various material adjustments were proposed to the County of Perry's records by the auditors. These audit adjustments were necessary to correct the County of Perry's recording of cash, property taxes receivable, accounts and grants receivable, due to/due from funds, accounts payable, and accrued expenses. Cause Because these errors were not detected prior to the information being provided for audit and because the same types of errors were noted during the previous year's audit, there is an indication that the closing procedures, specifically the monitoring and review of financial information by management, are not being effectively performed. Repeat Finding Yes. See Finding 2018-002. Effect These errors caused misstatements throughout the financial statements and resulted in audit adjustments. Recommendation We strongly recommend that a closing process be implemented that requires all of the balance sheet accounts be reconciled to supporting financial records and subsidiary ledgers. This will help prevent incorrect balances or entries from being recorded. In addition, we strongly recommend that the County of Perry perform a thorough and detailed review of the financial statements, accounts receivable, and accounts payable reports. This oversight will help to ensure that the financial statements being provided include an accurate reporting of the County of Perry's operations. Management's Response and Corrective Action See attached response.
Management Response: The County is in agreement with the finding regarding the preparation of financial statement and grant schedule. Corrective Action Plan: The Fiscal Office of the County is continuing to make efforts to improve the reconciliation and close processes of the County, including working diligently with the individual departments of the County. Brandi Clendenin, Chief Fiscal Officer, is responsible for the corrective action plan and expects a completion date of the corrective action of December 31, 2021.
2018-002
Preparation of Schedule of Expenditures of Federal Awards - Significant Deficiency Criteria The County of Perry should have the ability to timely prepare the SEFA. Condition During the audit process, we noted several errors, omissions, and adjustments to the Schedule of Grants and the Schedule of Expenditures of Federal Awards. Cause The County of Perry does not have centralized grant reporting in the accounting department, which resulted in the inability to timely prepare the SEFA. Repeat Finding Yes. See Finding 2018-003. Effect During the year, the County did not maintain a schedule of federal awards received, expended, or receivables due at year end. Recommendation We strongly recommend that the County of Perry enhance monitoring of grants, including compliance, awards, expenditures, and all other pertinent information. Management's Response and Corrective Action See attached response.
Show full finding ▾Hide full finding ▴Preparation of Schedule of Expenditures of Federal Awards - Significant Deficiency Criteria The County of Perry should have the ability to timely prepare the SEFA. Condition During the audit process, we noted several errors, omissions, and adjustments to the Schedule of Grants and the Schedule of Expenditures of Federal Awards. Cause The County of Perry does not have centralized grant reporting in the accounting department, which resulted in the inability to timely prepare the SEFA. Repeat Finding Yes. See Finding 2018-003. Effect During the year, the County did not maintain a schedule of federal awards received, expended, or receivables due at year end. Recommendation We strongly recommend that the County of Perry enhance monitoring of grants, including compliance, awards, expenditures, and all other pertinent information. Management's Response and Corrective Action See attached response.
Management Response: The County is in agreement with the finding regarding the preparation of the schedule of expenditures of federal awards. Corrective Action Plan: The Fiscal Office of the County is continuing to make efforts to improve the preparation process of the schedule of expenditures of federal awards. The Fiscal Office of the County will continue to work one-on-one with the individual departments of the County to reconcile their grant revenue, expenditures, and receivables reported. Brandi Clendenin, Chief Fiscal Officer, is responsible for the corrective action plan and expects a completion date of the corrective action of December 31, 2021.
2018-003
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
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2017-001
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2017-002
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2017-003
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on March 22, 2018 — management decision was due September 22, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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