EIN: 246000724
UEI: TH5FMXLR4NJ5
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2022. 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 28, 2023 (1247 days ago).
What is a management decision? →In the early stages of its Emergency Rental Assistance Program, the County had outsourced certain administrative responsibilities, including eligibility determination, to a third party. The initial contractual arrangement did not identify the arrangement as a subaward. In addition, the County did not initially perform a risk assessment as related to this third party and its potential involvement in the Emergency Rental Assistance Program. Questioned costs: N/A Context: The Emergency Rental Assistance Program was a new and significant program at Centre County during 2021. In order to supplement its internal capabilities, the County outsourced portions of the Emergency Rental Assistance Program to a third party with whom it had a longstanding, positive working relationship. Effect: The County is not in compliance with the Uniform Guidance, ?200.332. Cause: The third party?s role as a subrecipient was not identified until after it the program was already in process. Recommendation: We recommend that the County evaluate such relationships earlier on in the process. Views of Responsible Officials and Planned Corrective Actions: The County is actively reviewing third party?s relationships. See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001: Uniform Guidance Subrecipient Monitoring ? Significant Deficiency: Federal Program: Assistance listing #21.023, Emergency Rental Assistance Program, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not available Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"), ?200.332 "Requirements for pass-through entities", requires that subawards be clearly identified to the subrecipient as a subaward, and that the pass through entity evaluate each subrecipient?s risk of noncompliance with federal statutes, regulations and the terms and conditions of the subaward for purposes of determining the appropriate extent of subrecipient monitoring. As detailed in 2 CFR sections 200.331(d) through (f), the Uniform Guidance requires pass-through entities to monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Condition: In the early stages of its Emergency Rental Assistance Program, the County had outsourced certain administrative responsibilities, including eligibility determination, to a third party. The initial contractual arrangement did not identify the arrangement as a subaward. In addition, the County did not initially perform a risk assessment as related to this third party and its potential involvement in the Emergency Rental Assistance Program. Questioned costs: N/A Context: The Emergency Rental Assistance Program was a new and significant program at Centre County during 2021. In order to supplement its internal capabilities, the County outsourced portions of the Emergency Rental Assistance Program to a third party with whom it had a longstanding, positive working relationship. Effect: The County is not in compliance with the Uniform Guidance, ?200.332. Cause: The third party?s role as a subrecipient was not identified until after it the program was already in process. Recommendation: We recommend that the County evaluate such relationships earlier on in the process. Views of Responsible Officials and Planned Corrective Actions: The County is actively reviewing third party?s relationships. See corrective action plan.
Corrective Action Plan Finding 2021-001: Uniform Guidance Subrecipient Monitoring - Significant Deficiency In response to Finding 2021a??001 in the County of Centre's (the County) Single Audit Reports and Agreed Upon Procedures for year 2021 regarding subrecipient identification and monitoring, the County will implement the following Corrective Action Plan: 1) Implement training for appropriate department staffs on the County?s, ?Grant Policy ?Delegation of Authority,? adopted in 2017, which delegates departmental grant management staff as responsible parties for ensuring staff and sub-grantees fulfill applicable statutory, regulatory, and administrative policy requirements as required by the grants. 2) Implement training for appropriate department staffs on the County?s, ?Grant Policy ?Standards for Use of Federal Funds,? which governs the County?s appropriate use of federal funds and further directs the administration and identification to the department staff responsible for grant management. 3) Implement education for appropriate department staffs on Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (?Uniform Guidance?), with focus on ?200.332, ?Requirements for pass-through entities.? 4) Internal policy will be developed to ensure departmental compliance with County policies referenced in #1 and #2 and Uniform Guidance. Contact Person Responsible for the Corrective Action Plan: Joni L. MacIntyre, Chief Financial Officer Completion Date: December 31, 2022
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