COUNTY OF BRADFORDLocal Government

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Grant Period - Year Ended December 31, 2024. Criteria: OMB and the U.S. Department of Treasury, State and Local Fiscal Recovery Funds Compliance and Reporting Guidance require quarterly reports to be submitted to the Treasury by the last day of the month following the end of the period covered. Condition: The County did not follow OMB and U.S. Department of Treasury guidance for filing of quarterly reports. Cause: The County did not file quarterly reports by the applicable due date. Effect: The County is not in compliance with the OMB and U.S. Department of Treasury, State and Local Fiscal Recovery Funds Compliance and Reporting Guidance. Questioned Costs: None. Perspective Information: 2 of 4 quarterly reports. Identification of Repeat Findings: Not applicable. Recommendation: Quarterly reports should be filed by the due date. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Passed through the Pennsylvania Department of Agriculture, Grant Period - Year ended December 31, 2024. Criteria: Title 2 CFR Section 200.214 of the Uniform Guidance subjects nonfederal entities to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The District did not verify the parties were not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs prior to awarding contracts. Cause: The District Manager was not aware of the District’s responsibility to verify that parties were not suspended or debarred. Effect: Contracts under the federal program may improperly be awarded to excluded or ineligible parties. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The District should apply the guidance in section 200.214 of the Uniform Guidance in determining whether parties are excluded or ineligible for participation in Federal programs. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.

COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Passed through the Pennsylvania Department of Agriculture, Grant Period - Year ended December 31, 2024. Criteria: Per review the State and Local Fiscal Recovery Funds (SLFR) compliance and reporting guidance the auditee is responsible for having a system of internal control over reporting to ensure accurate and timely filing. Condition: The District did not document review and approval of program quarterly reports for the entire year, in addition to failing to file before the prescribed due date. Cause: The District did not document review and approval of quarterly report submissions, and did not timely file reports. Effect: District is not in compliance with the reporting guidance. Questioned Costs: None. Perspective Information: All quarterly reports were not reviewed and filed late. Identification of Repeat Findings: Not applicable. Recommendation: Management should implement a system of controls over reporting of federal funding. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.

Medical Assistance Program; Medicaid Cluster - Assistance Listing No. 93.778, Passed through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2023. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee “is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin”. Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None. Perspective Information: 1 of 1 subrecipient. Identification of Repeat Findings: 2022-010. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County’s corrective action plan.

Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin". Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None Perspective information: 1 of 1 subrecipient. Identification of Repeat Findings: 2021-009. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County's corrective action plan.

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2021-008. Medicaid Cluster Assistance Listing No. 93.778, Passed through the Pennsylvania Department of Human Services, Passed through County of Sullivan, Pennsylvania Grant Period - Year Ended December 31, 2021 Criteria: Pa. Code Title 55, Chapter 4300, Section 4305.31 through 4305.44 requires County Administrators to determine a liability for clients receiving a community mental health or intellectual disability service funded through the county mental health or intellectual disability program unless listed as an exempt service. County Administrators shall complete a redetermination of the client?s liability at least once every 12 months. Condition: The County did not complete a redetermination of client liability at least once every 12 months. Cause: The County does not have procedures in place to ensure redeterminations of client liability are performed annually. Effect: The County is not in compliance with the provisions of PA Code Title 55, Chapter 4300, Section 4305.31 through 4305.44. Questioned Costs: None. Perspective Information: 40 of 40 clients selected for testing did not have a redetermination of eligibility form completed annually. Identification of Repeat Findings: 2020-006. Recommendation: Procedures should be implemented to ensure a redetermination of client liability is performed annually. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County?s corrective action plan.

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2021-009. Medicaid Cluster - Assistance Listing No. 93.778, Passed through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2021. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee ?is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin?. Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Questioned Costs: None. Perspective Information: 1 of 1 subrecipient. Identification of Repeat Findings: 2020-007. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County?s corrective action plan.

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2021-010. Medicaid Cluster - Assistance Listing No. 93.778, Passed through the Pennsylvania Department of Human Services, Passed through County of Sullivan, Pennsylvania Grant Period - Year Ended December 31, 2021; Block Grants for Prevention and Treatment of Substance Abuse - Assistance Listing No. 93.959, Passed through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2021. Criteria: GAAP requires the recognition of revenue when eligibility requirements are met. Resources received before eligibility requirements are met should be reported as unearned revenues. Condition: The County recognized revenue from grants prior to incurring eligible expenses. Cause: The County recorded grant revenues when received instead of when earned. Effect: Intergovernmental revenues were overstated and unearned revenue was understated. Questioned Costs: None. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: Revenue should be recorded in accordance with GAAP. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See County?s corrective action plan.

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2020-006. Medicaid Cluster CFDA No. 93.778, Passed through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2020 Criteria: Pa. Code Title 55, Chapter 4300, Section 4305.31 through 4305.44 requires County Administrators to determine a liability for clients receiving a community mental health or intellectual disability service funded through the county mental health or intellectual disability program unless listed as an exempt service. County Administrators shall complete a redetermination of the client?s liability at least once every 12 months. Condition: The County did not complete a redetermination of client liability at least once every 12 months. Questioned Costs: None. Perspective Information: 3 of 40 clients selected for testing did not have a redetermination of eligibility form completed annually. Effect: The County is not in compliance with the provisions of PA Code Title 55, Chapter 4300, Section 4305.31 through 4305.44. Cause: The County does not have procedures in place to ensure redeterminations of client liability are performed annually. Identification of Repeat Findings: Not applicable. Recommendation: Procedures should be implemented to ensure a redetermination of client liability is performed annually. View of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See County?s corrective action plan.

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES 2020-007. Medicaid Cluster CFDA No. 93.778, Passed through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2020. Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee ?is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin.? Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement ? Common Requirements for its subrecipient and monitoring requirements. Questioned Costs: None. Perspective Information: 1 of 1 subrecipient. Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements. Cause: The County did not put in place a monitoring agreement with their subrecipients. Identification of Repeat Findings: Not applicable. Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements. View of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See County?s corrective action plan.

U.S. DEPARTMENT OF TREASURY 2020-008. Coronavirus Relief Fund CFDA No. 21.019; Passed through from the Pennsylvania Department of Community and Economic Development, Grant Period - Year Ended December 31, 2020 Criteria: Title 2 CFR Section 200.303 of the Uniform Guidance requires non-Federal entities to establish and maintain effective internal control over Federal awards. Condition: Wages charged to the federal program were not supported by approved time records. Questioned Costs: None. Perspective Information: 1 of 11 employee timesheets selected for testing was not approved by department management. Effect: The County is not in compliance with Title 2 CFR Section 200.303 of the Uniform Guidance. Cause: The County did not follow their established internal control procedures which require department management to approve bi-weekly timesheets. Identification of Repeat Findings: Not applicable. Recommendation: Timesheets should be reviewed and approved by department management. View of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See County?s corrective action plan.

U.S. DEPARTMENT OF AGRICULTURE Emergency Watershed Protection Program CFDA No. 10.923, Passed through the Natural Resources Conservation Service, Grant Period - Year Ended December 31, 2019 Criteria: Title 2 CFR Section 200.214 of the Uniform Guidance subjects non-federal entities to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The District did not verify the parties were not debarred, suspended, or otherwise excluded from or ineligible for participation in Federal programs prior to awarding contracts. Questioned Costs: None. Perspective Information: Not applicable. Effect: Contracts under the federal program may improperly be awarded to excluded or ineligible parties. Cause: The District Manager was not aware of the District?s responsibility to verify that parties were not suspended or debarred. Identification of Repeat Findings: Not applicable. Recommendation: The District should apply the guidance in section 200.214 of the Uniform Guidance in determining whether parties are excluded or ineligible for participation in Federal programs. View of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See County?s corrective action plan.