EIN: 246000729
UEI: HMTKKVCUYRL3
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 20, 2020. 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 June 20, 2021, which was (1887 days ago).
What is a management decision? →Federal Program: U.S. Department of Labor, passed through the Pennsylvania Department of Labor and Industry, WIOA Cluster (CFDA #17.258, 17.259 and 17.278), program years 2016 through 2019. U.S. Department of Health and Human Services, passed through the Pennsylvania Department of Human Services, Child Support Enforcement (CFDA # 93.563). Criteria: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, and conflicts of interest. Condition: As part of our audit procedures, it was noted that the County did not adopt written policies/procedures surrounding allowability of costs, or cash management to comply with the requirements of the Uniform Guidance. Context: The County does have in place a number of written policies/procedures surrounding their administration of federal awards; however, such policies/procedures do not contain all of the required elements within the Uniform Guidance. Effect: The County is not in compliance with certain requirements of the Uniform Guidance. Cause: County management did not adopt the required written policies/procedures. Questioned Costs: N/A Recommendation: We recommend that the County draft and adopt all of the written policies/procedures required by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management understands and is in the process of drafting its written policies/procedures to comply with the requirements of the Uniform Guidance.
2019-002 Uniform Guidance Written Policies/Procedures Repeat of Prior Year Finding 2018-002 FEDERAL PROGRAM U.S. Department of Labor, passed through the Pennsylvania Department of Labor and Industry, WIOA Cluster (CFDA #17.258, 17.259, 17.277, and 17.278), program years 2016 through 2019. U.S. Department of Health and Human Services, passed through the Pennsylvania Department of Human Services, Child Support Enforcement (CFDA #93.563). CRITERIA The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of cost, cash management, and conflicts of interest. CONDITION As part of our audit procedures, it was noted that the County did not adopt written policies/procedures surrounding allowability of costs, or cash management to comply with the requirements of Uniform Guidance. CONTEXT The County does have in place a number of written policies/procedures surrounding their administration of federal awards; however such policies/procedures do not contain all of the required elements within Uniform Guidance. EFFECT The County is not in compliance with certain requirements of the Uniform Guidance. CAUSE County Management did not adopt the required policies/procedures. QUESTIONED COSTS N/A RECOMMENDATION We recommend that the County draft and adopt all of the written policies/procedures required by the Uniform Guidance. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS The County began implementation of policies/procedures recommended in the Uniform Guidance during 2017. We are still in the process of implementation and we are working on reducing to writing the policies/procedures the County has undertaken related to recommendations in the Uniform Guidance. TIMELINE FOR COMPLETION: We are in the process of fully implementing policies/procedures recommended in the Uniform Guidance. As we move forward with the implementation, we have been codifying these policies/procedures, and we expect to have a comprehensive manual listing all policies/procedures required by the Uniform Guidance by December, 2020.
2018-002
Federal Program: U.S. Department of Health and Human Services, passed through the Pennsylvania Department of Human Services, Medical Assistance Transportation Program (CFDA #93.778), program year 2018. Criteria: The Uniform Guidance requires written policies/procedures in order to comply with the subrecipient monitoring requirements. Condition: As part of our audit procedures, it was noted that the County did not adopt written policies/procedures surrounding subrecipient monitoring to comply with the requirements of the Uniform Guidance. Such requirements, include evaluating each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate level of monitoring; and, performing monitoring activities of the subrecipient. Context: The County does have in place a number of written policies/procedures surrounding their administration of federal awards; however, such policies/procedures do not contain all of the required elements within the Uniform Guidance. Effect: The County is not in compliance with certain requirements of the Uniform Guidance. Cause: County management did not adopt the required written policies/procedures as related to subrecipient monitoring. Recommendation: We recommend that the County draft and adopt the subrecipient monitoring written procedures of the Uniform Guidance as outlined in section 200.330. Views of Responsible Officials and Planned Corrective Actions: Management understands and is in the process of drafting its written policies/procedures to comply with the requirements of the Uniform Guidance.
2019-003 Uniform Guidance Written Policies/Procedures-Subrecipient Monitoring Repeat of Prior Year Finding 2018-003 FEDERAL PROGRAM U.S. Department of Health and Human Services, passed through the Pennsylvania Department of Human Services, Medical Assistance Transportation Program (CFDA #93.778), program year 2018. CRITERIA The Uniform Guidance requires written policies/procedures in order to comply with the subrecipient monitoring requirements. CONDITION As part of our audit procedures, it was noted that the County did not adopt written policies/procedures surrounding subrecipient monitoring to comply with the requirements of the Uniform Guidance. Such requirements include evaluating each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate level of monitoring; and performing monitoring activities of the subrecipient. CONTEXT The County does have in place a number of written policies/procedures surrounding their administration of federal awards; however such policies/procedures do not contain all of the required elements within the Uniform Guidance. EFFECT The County is not in compliance with certain requirements of the Uniform Guidance. CAUSE County Management did not adopt the required written policies/procedures as related to subrecipient monitoring.. RECOMMENDATION We recommend that the County draft and adopt the subrecipient. monitoring written procedures of the Uniform Guidance as outlined in section 200.330. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS The County began implementation of policies/procedures recommended in the Uniform Guidance during 2017. We are still in the process of implementation and we are working on reducing to writing the policies/procedures the County has undertaken related to subrecipient monitoring as outlined in the Uniform Guidance.. TIMELINE FOR COMPLETION: We are in the process of fully implementing policies/procedures recommended in the Uniform Guidance. As we move forward with the implementation, we have been codifying these policies/procedures, and we expect to have them fully reduced to writing, and implemented by December 31, 2020.
2018-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2019. 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 29, 2020, which was (2335 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-002
GSA_MIGRATION
GSA_MIGRATION
2017-003
GSA_MIGRATION
GSA_MIGRATION
2017-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 12, 2019. 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 August 12, 2019, which was (2565 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-002
GSA_MIGRATION
GSA_MIGRATION
2016-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2017. 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, 2018, which was (3067 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
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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