EIN: 246000731
UEI: GGZYE9C2M6D5
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (42 days from today).
What is a management decision? →Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.243, Substance Abuse and Mental Health Services – Projects of Regional and National Significance, U.S., Department of Health and Human Services, Passed through the Substance Abuse and Mental Health Services Administration, Pass-Through Entity Identifying Numbers: Not Available Assistance Listing #93.958, Community Mental Health Services Block Grant, U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: Not Available Prior Year Finding Number: 2024-002 Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2024 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2024 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.
Condition: The Program's Single Audit and reporting package was delayed for the year ended June 30, 2024 beyond the nine-month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Root Cause Analysis: The audit for the period ending June 30, 2024 was started in January 2025 and was completed and submitted in June 2025. In accordance with Uniform Guidance, the deadline is March 31st annually to have the audit completed and submitted. To meet this deadline, the year-end close and audit process needs to begin at least two months sooner to achieve this deadline. To address finding 2024-002, we began the audit in October 2025, one month ahead of schedule. Planned Corrective Action Steps: 1. Annually, begin the year-end close in September and start the audit in October. Responsible Party: MHDS Fiscal Director and MHDS Fiscal Unit Timeline for Completion: 1. Action Step #1 – September-November 2026
2024-002
Finding 2025-003: Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.959, Substance Use, Prevention, Treatment & Recovery Services Block Grant (SUPTRSBG), U.S. Department of Health and Human Services, Passed through the Pennsylvania Department of Drug and Alcohol Programs (DDAP), Pass-through Entity Identifying Number: 4100086642 Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the SCA is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The SCA's Single Audit and reporting package was delayed for the year ended June 30, 2024 beyond the nine-month due date, as a result of delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The SCA's 2024 Single Audit was delayed beyond the nine-month filing deadline as a result of delays in reconciling federal and state award activity with the Commonwealth. Effect or Potential Effect: The SCA is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend the SCA management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Action: The SCA is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.
Implement cross training of staff member, maintain updated procedures for tasks, and establish backup coverage for critical reporting functions to mitigate the impact of future staffing changes in the reporting compliance process. Anticipated completion date: December 31, 2026. Responsible contact: Mike Gagliardi, Administrator.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 2, 2025. 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 April 2, 2026, which was (140 days ago).
What is a management decision? →Reference Number: 2024-003 Prior Year Finding: No Federal Agency: U.S Department of Housing and Urban Development Federal Program: Community Development Block Grants Assistance Listing Number: 14.218 Award Number: B-19-UC-42-0001, B-20-UC-42-0001, B-21-UC-42-0001, B-22-UC-42-0001, B-23-UC-42-0001, B-24-UW-42-0001 Compliance Requirement: Program Income Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition The County did not timely and accurately report program income received which caused the County’s reporting to HUD to be inaccurate. Criteria or specific requirement Compliance: CFR 570.504(a) states that the receipt and expenditure of program income as defined in §570.500(a) shall be recorded as part of the financial transactions of the grant program. Additionally, CFR 570.504(b)(2)(ii)) requires that program income be disbursed for eligible activities before additional funds are drawn from the U.S. Treasury account. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions the Federal award. These internal controls should comply with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Context Program income reported on Line 05 of the PR 26 report was $787,553, an additional $131,863 was collected in fiscal year 2024 but not reported. Cause Amounts received by the County were not identified timely. Effect The amount reported by the County to HUD related to program income was inaccurate. Questioned Costs Management indicated that $131,863 of collections in fiscal year 2024 was omitted from the PR 26 report. Recommendation We recommend that management identify its collections related to program income in a timely manner, modify its draw request appropriately, and report the accurate amounts to HUD. Views of responsible officials and planned corrective actions The county will continue to report the correct amount of program income to HUD. Receipts will be entered more timely.
U.S. Department of Housing and Urban Development 2024-003 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that management identify its collections related to program income in a timely manner, modify its draw request appropriately, and report the accurate amounts to HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will continue to report the correct amount of program income to HUD. Receipts will be entered more timely to include as much December program income in the IDIS system prior to that system’s 12/31 close, as any entries made after 12/31 are considered for the future year. Name of the contact person(s) responsible for corrective action: Director of Community Development Planned completion date for corrective action plan: 12/31/25
Reference Number: 2024-004 Prior Year Finding: No Federal Agency: U.S Department of Housing and Urban Development Federal Program: Community Development Block Grants Assistance Listing Number: 14.218 Award Number: B-19-UC-42-0001, B-20-UC-42-0001, B-21-UC-42-0001, B-22-UC-42-0001, B-23-UC-42-0001, B-24-UW-42-0001 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition The County could not report the prime awards within the required timeframes for its first-tier subawards of $30,000 or more. Criteria or specific requirement Compliance: Per the Federal Funding Accountability and Transparency Act (FFATA) And Title 2 U.S. Code of Federal Regulations (CFR) Part 170 Appendix A, prime (direct) recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reports must be filed in FSRS by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. If the initial award is below $30,000 but subsequent grant modifications result in a total award equal to or over $30,000, the award will be subject to the reporting requirements as of the date the award exceeds $30,000. If the initial award equals or exceeds $30,000 but funding is subsequently de-obligated such that the total award amount falls below $30,000, the award continues to be subject to FFATA reporting requirements. As of March 8th 2025, FSRS.gov was retired, and all subaward reporting data and functionality are now on SAM.gov. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions the Federal award. These internal controls should comply with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Context The seven subawards selected for testing were not reported in FSRS or SAM.gov by the end of the month following the month in which the amounts were awarded. SEE SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR CHART/TABLE Cause The County’s controls were not operating effectively to ensure the reporting was performed in accordance with federal requirements. Effect Subawards were not reported to FSRS or SAM.gov in accordance with FFATA requirements. Questioned Costs None noted. Recommendation We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met and ensure that all required subawards are reported accurately and timely to FSRS or SAM.gov. Views of responsible officials and planned corrective actions All of the County’s 2024 grants have been entered into FFATA and our 2025 grants and going forward will be entered when awarded.
U.S. Department of Housing and Urban Development 2024-004 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met and ensure that all required subawards are reported accurately and timely to FSRS or SAM.gov. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All of our 2024 grants have been entered into FFATA and our 2025 grants and going forward will be entered when awarded. Name of the contact person(s) responsible for corrective action: Director of Community Development Planned completion date for corrective action plan: 5/22/25
Reference Number: 2024-005 Prior Year Finding: No Federal Agency: U.S Department of Justice Federal Program: Congressionally Recommended Awards Assistance Listing Number: 16.753 Award Number: 15PBJA-23-GG-00920-BRND Compliance Requirement: Cash Management Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Condition The County received reimbursement for the total grant award amount prior to incurring expenditures. Criteria or specific requirement Compliance: Per 2 CFR section 200.305(b) For recipients and subrecipients other than States, payment methods must minimize the time elapsing between the transfer of funds from the Federal agency or the pass-through entity and the disbursement of funds by the recipient or subrecipient regardless of whether the payment is made by electronic funds transfer or by other means. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions the Federal award. These internal controls should comply with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Context The County received $2.5 million on July 1, 2024, for the grant, as of that date the general ledger reported no expenditures. The County incurred expenditures of $274,235 in October, $62,247 in November, and $2,160,518 in December. Cause The County’s controls were not operating effectively to ensure reimbursement request were performed in accordance with federal requirements. Effect The County had to return funding of $1,367,790 in November, which was subsequently drawn in December when expenditures were incurred. Questioned Costs None noted. Recommendation We recommend that the County develop internal controls and procedures to ensure drawdowns are performed in a manner to minimize the time between drawing and disbursing federal funds Views of responsible officials and planned corrective actions Fiscal Clerk has been trained on proper drawdown of grant funds and accurate recording of expenditures.
U.S. Department of Justice 2024-005 Congressionally Mandated Awards – Assistance Listing No. 16.753 Recommendation: We recommend that the County develop internal controls and procedures to ensure drawdowns are performed in a manner to minimize the time between drawing and disbursing federal funds Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Fiscal Clerk has been trained on proper drawdown of grant funds and accurate recording of expenditures. Name of the contact person(s) responsible for corrective action: District Attorney Fiscal Clerk Planned completion date for corrective action plan: 12/31/25
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 24, 2025. 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 January 24, 2026, which was (208 days ago).
What is a management decision? →2024-002 - Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #93.104, Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances, U.S., Department of Health and Human Services, Passed through the Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: 5.H79SM082979-04 Assistance Listing #93.778, Medicaid Cluster / Medical 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 Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Condition/Context: The Program's Single Audit and reporting package was delayed for the year-ended June 30, 2023 beyond the nine month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Program's 2023 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover within the Program and delays in reconciling federal and state award activity with the Commonwealth. Effect: The Program is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend that Program management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: The Program is currently working to redistribute duties to expedite reconciliations and responsibilities in a timely manner. See corrective action plan.
Finding #2024-002: Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition: The Program's Single Audit and reporting package was delayed for the year ended June 30, 2023 beyond the nine-month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Root Cause Analysis: The audit for the period ending June 30, 2023 was started in December 2023 and was completed and submitted in June 2024. In accordance with Uniform Guidance, the deadline is March 31st annually to have the audit completed and submitted. To meet this deadline, the year-end close and audit process needs to begin at least two months sooner to achieve this deadline. Planned Corrective Action Steps: Move up the year-end close and plan to start the audit in November annually. Responsible Party: MHDS Fiscal Director and MHDS Fiscal Unit Timeline for Completion: 1. Action Step #1 – November 2025 Comments: At the time of this publication, this timeline has already passed for the current period under audit (June 30, 2024). We plan to have this issue fixed for the June 30, 2025 audit period.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2024. 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 30, 2025, which was (508 days ago).
What is a management decision? →Federal Program: U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services Repeat Finding: 2022-005 Compliance Requirement: Subrecipient Monitoring Criteria: The Uniform Guidance outlines various requirements for pass-through entities in Section 200.331, including the following items: a) ensuring all subawards are clearly identify to the subrecipient as a subaward and include certain required information; b) 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 subrecipient monitoring; c) consider imposing specific subaward conditions upon a subrecipient, if appropriate; d) 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; e) depending on the pass-through entity's assessment of risk posed by the subrecipient, perform appropriate monitoring of the subrecipient; f) verify that every subrecipient is audited as required by Subpart F of the Uniform Guidance; g) consider whether the results of the subrecipient's audits, on-site reviews or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's own records, and; h) consider taking enforcement actions against noncompliance subrecipients as described in Uniform Guidance section 200.338. Condition/Context: The County does not have a formal risk assessment process, subrecipient monitoring policy or oversight program in place to monitor its subrecipients as required under the Uniform Guidance. Questioned Costs: N/A Effect: The County cannot be assured that the subrecipient complied with the program requirements, nor can it determine whether there should be adjustments to the County's records. Cause: The County does not have the required written policies and procedures required by the Uniform Guidance related to subrecipient monitoring and as such, the County personnel overseeing subrecipients did not understand their responsibilities in regards to monitoring subrecipients. Recommendation: We recommend that the County revise its existing subrecipient agreement to include all of the required data elements under Uniform Guidance section 200.331. Further, we recommend that the County develop and implement the necessary written policies and procedures related to subrecipient monitoring to provide guidance and a formal process for employees to follow when monitoring subrecipients. Views of Responsible Officials and Planned Corrective Actions: The County understands and will seek to implement the necessary steps on a prospective basis.
Finding 2023-004: Subrecipient Monitoring - Material Weakness/Noncompliance Recommendation: We recommend that the County revise its existing subrecipient agreement to include all of the required data elements under Uniform Guidance section 200.331. Further, we recommend that the County develop and implement the necessary written policies and procedures related to subrecipient monitoring to provide guidance and a formal process for employees to follow when monitoring subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented all the recommended changes to ensure we conform with all the required data elements under Uniform Guidance section 200.331. Name(s) of the contact person(s) responsible for corrective action: Director of Office of Community Development. Planned completion date for corrective action plan: Completed March 2024
2022-005
Federal Program: U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services Repeat Finding: 2022-006 Criteria: Title 2 Code of Federal Regulations, Part 200, The Uniform Administrative Guidance, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), requires entities that receive and expend federal financial assistance to have written policies and procedures in place related to certain compliance requirements. Compliance requirements that are affected include allowable costs, cash management and subrecipient monitoring. Condition/Context: The County has not prepared and implemented these formal, written policies and procedures to align with the requirements of the Uniform Guidance. Effect: The County is not in compliance with the Uniform Guidance as related to the above mentioned written policies and procedures. Questioned Costs: None noted. Cause: The County has not prioritized the preparation and implementation of formal written policies and procedures to align with the Uniform Guidance. Recommendation: We recommend that the County document, and where applicable, implement policies and procedures that are aligned with the Uniform Guidance to limit the risk for noncompliance with the terms and conditions of its federal award programs. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2024. See the County's full response in its corrective action plan.
Finding 2023-005: Uniform Guidance Policies and Procedures - Noncompliance Recommendation: We recommend that the County document, and where applicable, implement policies and procedures that are aligned with the Uniform Guidance to limit the risk for noncompliance with the terms and conditions of its federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This finding has been resolved. The County contracted with a private entity for oversight on the distribution of ARPA federal awards. We will continue to get guidance from auditors and other municipalities to ensure uniform guidance is followed. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: Completed June 2023
2022-006
Federal Program: U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services Repeat Finding: 2022-007 Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2022, as a result of turnover within the County, beyond the 9-month due date. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: As a result of turnover within the County, the completion and filing of its December 31, 2022 Single Audit and reporting package was not prioritized. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2024. See the County's full response in its corrective action plan.
Finding 2023-006: Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The information for the 2023 Single Audit was provided in a timely manner and it is expected that the report will be filed on time. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: Completed September 2024
2022-007
Federal Program: U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Repeat Finding: N/A Criteria: The Emergency Rental Assistance Program (ERAP) Reporting Guidance, the Coronavirus Statement and Local Fiscal Recovery Funds (ARPA) Interim Final Rule and Title 2, Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, require that as a condition of receiving federal awards, nonfederal entities agree to maintain internal control processes to provide reasonable assurance of compliance with the requirements. The Reporting Guidance requires periodic reporting at the end of each calendar quarter with a specified reporting due date after the end of the calendar quarter. Condition/Context: The County's required ERAP report for the quarter ended March 31, 2023 was due to be filed by April 17, 2023. The County filed its report on June 14, 2023, 58 days after the required due date. The County’s required ARPA report for the quarter ended September 30, 2023 was due to be filed by October 31, 2023. The County filed its report on November 2, 2023, two days after the required due date. Effect: The County did not comply with its reporting requirements, which may impact future awards. Questioned Costs: None noted. Cause: The County did not file its reports within the required due dates. Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period. Views of Responsible Officials and Planned Corrective Actions: Management understands and will seek to implement procedures to ensure future reports are submitted within the required time frames.
Finding 2023-007: Reporting - Significant Deficiency/Noncompliance Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has put safeguards in place to ensure timely filing of reports. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: Completed September 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 2024. 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 July 30, 2024, which was (751 days ago).
What is a management decision? →Federal Program: U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services Repeat Finding: 2021-005 Compliance Requirement: Subrecipient Monitoring Criteria: The Uniform Guidance outlines various requirements for pass-through entities in Section 200.331, including the following items: a) ensuring all subawards are clearly identify to the subrecipient as a subaward and include certain required information; b) 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 subrecipient monitoring; c) consider imposing specific subaward conditions upon a subrecipient, if appropriate; d) 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; e) depending on the pass-through entity's assessment of risk posed by the subrecipient, perform appropriate monitoring of the subrecipient; f) verify that every subrecipient is audited as required by Subpart F of the Uniform Guidance; g) consider whether the results of the subrecipient's audits, on-site reviews or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's own records, and; h) consider taking enforcement actions against noncompliance subrecipients as described in Uniform Guidance section 200.338. Condition/Context: The County does not have a formal risk assessment process, subrecipient monitoring policy or oversight program in place to monitor its subrecipients as required under the Uniform Guidance. Questioned Costs: N/A Effect: The County cannot be assured that the subrecipient complied with the program requirements, nor can it determine whether there should be adjustments to the County's records. Cause: The County does not have the required written policies and procedures required by the Uniform Guidance related to subrecipient monitoring and as such, the County personnel overseeing subrecipients did not understand their responsibilities in regards to monitoring subrecipients. Recommendation: We recommend that the County revise its existing subrecipient agreement to include all of the required data elements under Uniform Guidance section 200.331. Further, we recommend that the County develop and implement the necessary written policies and procedures related to subrecipient monitoring to provide guidance and a formal process for employees to follow when monitoring subrecipients. Views of Responsible Officials and Planned Corrective Actions: The County understands and will seek to implement the necessary steps on a prospective basis.
Recommendation: We recommend that the County revise its existing subrecipient agreement to include all of the required data elements under Uniform Guidance section 200.331. Further, we recommend that the County develop and implement the necessary written policies and procedures related to subrecipient monitoring to provide guidance and a formal process for employees to follow when monitoring subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement all the recommended changes to ensure we conform with all the required data elements under Uniform Guidance section 200.331. Name(s) of the contact person(s) responsible for corrective action: Director of Office of Community Development. Planned completion date for corrective action plan: March 2024
2021-005
Federal Program: U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: E19-UC-42-0007, E-20-UC-42-0001, E-21-UC-42-0001, E-22-UC-42-0001, E-20-UW-42-0001 Repeat Finding: 2021-004 Criteria: Title 2 Code of Federal Regulations, Part 200, The Uniform Administrative Guidance, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), which became effective for grants or incremental funding made on or after December 26, 2014, requires entities that receive and expend federal financial assistance to have written policies and procedures in place related to certain compliance requirements. Compliance requirements that are affected include allowable costs, cash management and subrecipient monitoring. Condition/Context: The County has not prepared and implemented these formal, written policies and procedures to align with the requirements of the Uniform Guidance. Effect: The County is not in compliance with the Uniform Guidance as related to the above mentioned written policies and procedures. Questioned Costs: None noted. Cause: The County has not prioritized the preparation and implementation of formal written policies and procedures to align with the Uniform Guidance. Recommendation: We recommend that the County document, and where applicable, implement policies and procedures that are aligned with the Uniform Guidance to limit the risk for noncompliance with the terms and conditions of its federal award programs. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Recommendation: We recommend the County document and, where applicable, implement policies and procedures that are aligned with Uniform Grant Guidance to limit the risk for noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County contracted with a private entity for oversight on the distribution of ARPA federal awards. We will continue to get guidance from auditors and other municipalities to ensure uniform guidance is followed. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: February 2023
2021-004
Federal Program: U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 – Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: E19-UC-42-0007, E-20-UC-42-0001, E-21-UC-42-0001, E-22-UC-42-0001, E-20-UW-42-0001 Repeat Finding: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2021, as a result of turnover within the County, beyond the 9-month due date. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: As a result of turnover within the County, the completion and filing of its December 31, 2021 Single Audit and reporting package was not prioritized. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.
Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Explanation of disagreement with audit finding: There is no Disagreement with the audit finding. Action taken in response to finding: Due to the high amount of turnover within the budget and finance department, and the County as a whole, the Single Audit information was not provided in a timely manner. Moving forward, staffing issues have been addressed. Cross training of employees is in progress to facilitate more timely responses to audit inquiries. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: January 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 5, 2023. 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 5, 2023, which was (1019 days ago).
What is a management decision? →Federal Program: U.S. Department of Treasury, Assistance Listing # 21.023 ? COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services Repeat Finding: 2020-005 Compliance Requirement: Subrecipient Monitoring Criteria: The Uniform Guidance outlines various requirements for pass-through entities in Section 200.331, including the following items: a) ensuring all subawards are clearly identify to the subrecipient as a subaward and include certain required information; b) 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 subrecipient monitoring; c) consider imposing specific subaward conditions upon a subrecipient, if appropriate; d) 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; e) depending on the pass-through entity's assessment of risk posed by the subrecipient, perform appropriate monitoring of the subrecipient; f) verify that every subrecipient is audited as required by Subpart F of the Uniform Guidance; g) consider whether the results of the subrecipient's audits, on-site reviews or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's own records, and; h) consider taking enforcement actions against noncompliance subrecipients as described in Uniform Guidance section 200.338. Condition/Context: The County does not have a formal risk assessment process, subrecipient monitoring policy or oversight program in place to monitor its subrecipients as required under the Uniform Guidance. Questioned Costs: N/A Effect: The County cannot be assured that the subrecipient complied with the program requirements, nor can it determine whether there should be adjustments to the County's records. Cause: The County does not have the required written policies and procedures required by the Uniform Guidance related to subrecipient monitoring and as such, the County personnel overseeing subrecipients did not understand their responsibilities in regards to monitoring subrecipients. Recommendation: We recommend that the County revise its existing subrecipient agreement to include all of the required data elements under Uniform Guidance section 200.331. Further, we recommend that the County develop and implement the necessary written policies and procedures related to subrecipient monitoring to provide guidance and a formal process for employees to follow when monitoring subrecipients. Views of Responsible Officials and Planned Corrective Actions: The County understands and will seek to implement the necessary steps on a prospective basis.
2021-005 Subrecipient Monitoring ? Material Weakness/Material Noncompliance Recommendation: We recommend that the County revise its existing subrecipient agreement to include all of the required data elements under Uniform Guidance section 200.331. Further, we recommend that the County develop and implement the necessary written policies and procedures related to subrecipient monitoring to provide guidance and a formal process for employees to follow when monitoring subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement all the recommended changes to ensure we conform with all the required data elements under Uniform Guidance section 200.331. Name(s) of the contact person(s) responsible for corrective action: Director of Office of Community Development. Planned completion date for corrective action plan: February 2023
2020-005
Federal Program: U.S. Department of Treasury, Assistance Listing # 21.023 ? COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Housing and Urban Development, Assistance Listing # 14.218 ? Community Development Block Grant/Entitlement Grants, Pass-Through Agency Grantor Numbers: B-14-UC-42-0001, B-15-UC-42-0001, B-16-UC-42-0001, B-18-UC-42-0001, B-19-UC-42-0001, B-20-UC-42-0001, B-21-UC-42-0001, B-20-UW-42-0001 U.S. Department of Housing and Urban Development, Assistance Listing $ 14.239 ? HOME Investment Partnership Program, Pass-Through Agency Grant Numbers: M-17-UC-42-0211, M-18-UC-42-0211, M-19-UC-42-0211, M-20-UC-42-0211, M-21-UC-42-0211, M-21-UP-42-0211 Repeat Finding: 2020-004 Criteria: Title 2 Code of Federal Regulations, Part 200, The Uniform Administrative Guidance, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), which became effective for grants or incremental funding made on or after December 26, 2014, requires entities that receive and expend federal financial assistance to have written policies and procedures in place related to certain compliance requirements. Compliance requirements that are affected include, allowable costs, cash management and subrecipient monitoring. Condition/Context: The County has not prepared and implemented these formal, written policies and procedures to align with the requirements of the Uniform Guidance. Effect: The County is not in compliance with the Uniform Guidance as related to the above mentioned written policies and procedures. Cause: The County has not prioritized the preparation and implementation of formal written policies and procedures to align with the Uniform Guidance. Recommendation: We recommend that the County document, and where applicable, implement policies and procedures that are aligned with the Uniform Guidance to limit the risk for noncompliance with the terms and conditions of its federal award programs. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2022. See the County's full response in its corrective action plan.
2021-006 Uniform Grant Guidance Policies and Procedures Recommendation: We recommend the County document and, where applicable, implement policies and procedures that are aligned with Uniform Grant Guidance to limit the risk for noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County contracted with a private entity for oversight on the distribution of ARPA federal awards. We will continue to get guidance from auditors and other municipalities to ensure uniform guidance is followed. Name(s) of the contact person(s) responsible for corrective action: Deputy Director of Budget and Finance Planned completion date for corrective action plan: February 2023
2020-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 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 September 29, 2022, which was (1421 days ago).
What is a management decision? →Federal Program: U.S. Department of Treasury, Assistance Listing # 21.019 - COVID- 19 - Coronavirus Relief Block Grant, Passed through the Pennsylvania Department of Community and Economic Development Repeat Finding: No Criteria: The Uniform Guidance outlines various requirements for pass-through entities in Section 200.331, including the following items: (a) ensuring all subawards are clearly identify to the subrecipient as a subaward and include certain required information; (b) 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 subrecipient monitoring; (c) consider imposing specific subaward conditions upon a subrecipient, if appropriate; (d) 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; (e) depending on the pass-through entity's assessment of risk posed by the subrecipient, perform appropriate monitoring of the subrecipient; (f) verify that every subrecipient is audited as required by Subpart F of the Uniform Guidance; (g) consider whether the results of the subrecipient's audits, on-site reviews or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's own records, and; (h) consider taking enforcement actions against noncompliance subrecipients as described in Uniform Guidance section 200.338. Condition/Context: The County?s contract with the subrecipient only addressed $550,000 of the $10,400,000 passed through to the subrecipient and did not include the above requirements under the Uniform Guidance, nor did the County perform an initial risk assessment of its subrecipients to determine the nature, timing and extent of oversight procedures to be performed. Questioned Costs: N/A Effect: The County cannot be assured that the subrecipient complied with the program requirements, nor can it determine whether there should be adjustments to the County's records. Cause: The County does not have the required written policies and procedures required by the Uniform Guidance related to subrecipient monitoring and as such, the County personnel overseeing subrecipients did not understand their responsibilities in regards to monitoring subrecipients. Recommendation: We recommend that the County revise its existing subrecipient agreement to include all of the required data elements under Uniform Guidance section 200.331. The County should also provide a formal contract to the subrecipient addressing the $9,802,293 that was not previously addressed. Further, we recommend that the County develop and implement the necessary written policies and procedures related to subrecipient monitoring to provide guidance and a formal process for employees to follow when monitoring subrecipients. Views of Responsible Officials and Planned Corrective Actions: The County understands and will seek to implement the necessary steps on a prospective basis.
Subrecipient Monitoring ? Material Weakness/Material Noncompliance Coronavirus ? 19 Coronavirus Relief Block Grant Recommendation: We recommend that the County revise its existing subrecipient agreement to include all of the required data elements under Uniform Guidance section 200.331. The County should also provide a formal contract to the subrecipient addressing the $9,802,293 that was not previously addressed. Further, we recommend the County develop and implement the necessary written policies and procedures related to subrecipient monitoring to provide guidance and a formal process for employees to follow when monitoring subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. However, the County like ever entity was faced with a short time-frame to administer the program. The County chose a firm to administer the program and received a single audit from said company. The County also provided reports to PA DCED and while not a through audit received no issues or findings. Action taken in response to finding: The County is looking to utilize a Consultant to support County staff to perform subrecipient monitoring and assist the County in documenting the files for any future grant including the American Rescue Plan funding. Name(s) of the contact person(s) responsible for corrective action: Director of Budget and Finance Planned completion date for corrective action plan: July 2022
Federal Program: U.S. Department of Transportation, Assistance Listing # 20.205 ? Unified Planning Work Program ? Highway Planning Tech Studies (Highway Planning and Construction Cluster), Passed through the Pennsylvania Department of Transportation Repeat Finding: Yes ? 2019-010 Criteria: Expenditures of federal awards in the County?s accounting records should be reconciled timely to the reimbursement requests of expenditures eligible for federal funding, and to the expenditures presented within the Schedule of Expenditures of Federal Awards (SEFA). Condition/Context: The County did not properly reconcile and review its federal expenditures which resulted in incorrectly recorded portions of expenditures within the SEFA. The County included $154,082 of federal expenditures in the 2020 SEFA that were incurred prior to 2020. The sample was not statistically valid. Questioned Costs: None Effect: Improper totals were reported in the SEFA. The lack of reconciliation and timely reporting of activities could result in improper drawdown of federal funds. Cause: Proper and timely grant reconciliations and supervisory review did not occur consistently throughout the year. Recommendation: We recommend the County review and revise their current procedures in place and provide training to employees within the grant and finance functions related to the grant reconciliation and recording process in order to ensure the totals are correctly included within the SEFA. Views of Responsible Officials and Planned Corrective Actions: Management agrees and has been working to expedite the timing of reconciliations and payment requests related to this program.
Highway Planning and Construction Cluster ? CFDA No. 20.205 Recommendation: We recommend that the County review and revise their current procedures in place and provide training to employees within the grant and finance functions related to the grant reconciliation and recording process in order to ensure the totals included within the Schedule of Expenditures of Federal Awards (SEFA). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Budget and Finance will work with County?s grant coordinators throughout the year to review grant terms and determine if they will need to be included in that year?s SEFA. This should be the last year for the comment as previous year reports and not up to date for planning and zoning. Name(s) of the contact person(s) responsible for corrective action: Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 2021
2019-010
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 22, 2021. 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 December 22, 2021, which was (1702 days ago).
What is a management decision? →Finding 2020-001 ? Subrecipient Monitoring Department of Health and Human Services ?Block Grant for Community Mental Health Services (CFDA #93.958) and Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (CFDA #93.104) Criteria: Pursuant to 2 CFR part 200 Section 332 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: providing a subrecipient with award information, performing a risk assessment of all subrecipients, 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: During the audit, it was determined that the Program did not have procedures in place to perform risk assessment procedures and obtain, review, or follow up on financial audits of subrecipients. During our testing, we noted that for 1 of 2 subrecipients tested, the Programs did not obtain the subrecipient?s most recent audit report. In addition, during our testing, it was noted that the Programs did not have a process in place to notify subrecipients of the subrecipient unique entity identifier, federal award identification number, federal award date, federal awarding agency, amount of federal funds, CFDA number, or indirect cost rate for the federal award as required under the Uniform Guidance. This finding is a repeat from prior year finding 2019-001. Cause: The Program does not have proper procedures in place to ensure that subrecipients are properly monitored or to ensure that certain award information is communicated to the subrecipient as required under the Uniform Guidance. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Effect: Internal control procedures are not adequately designed, and the Program is not in compliance with subrecipient monitoring requirements. Subreciepients may be inappropriately expending funds. Recommendation: We recommend that the Program establish procedures to perform a risk assessment of subrecipients and based on the risk assessment develop and perform monitoring procedures. These procedures may include obtaining and reviewing each subrecipient audit report. We also recommend that the Program establish procedures to ensure that award information is communicated to subrecipients at the time of subaward in accordance with the Uniform Guidance. Management?s Response: The Program has implemented procedures to review financial audits of subrecipients and has revised contractual language regarding obtaining and follow up.
2020-001 Procedures were implemented to review financial audits or reports of subrecipients. Procedures will be enhanced to notify subrecipients of the subreceipient unique entity identifier, federal award identification number, federal award date, federal awarding agency, amount of federal funds, CFDA number and indirect cost rate for the federal award.
2019-001
Finding 2020-002 ? Procurement, Suspension, and Debarment Department of Health and Human Services ? Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (CFDA #93.104) Criteria: The Code of Federal Regulations (2 CFR 200.213) requires that as part of the contract language, the entity must not be debarred or suspended or otherwise excluded from or ineligible for participation in Federal assistance programs or activities as required by the Uniform Guidance. In addition, if the contract does not include the proper language, the Program should verify on www.sam.gov that the contractor is not debarred or suspended. Evidence of the search must be maintained. Condition: During the audit, it was determined that the Program did not include required language in all contracts to ensure that the provider is not under suspension or debarment. During testing we noted 1 out of 2 contracts did not have the proper language. In addition, the Program did not provide evidence of the sam.gov search. Cause: The Program did not follow their procedures to ensure that contracts have proper suspension and debarment language or search as required under the Uniform Guidance. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Effect: Internal controls were not operating effectively, and the Program was not in compliance with procurement, suspension, and debarment requirements. Recommendation: We recommend that the Program follow procedures to ensure that a suspension and debarment clause and information is communicated in the contract at the time of the contract in accordance with the Uniform Guidance. In addition, the Program should perform procedures to ensure the provider is not under suspension or debarment. Management?s Response: The Program has revised contractual language regarding suspension and debarment.
2020-002 Contract language will be added to all contracts regarding suspension and debarment.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 25, 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 April 25, 2021, which was (1943 days ago).
What is a management decision? →2019-010 ? Grant Reconciliation and Recording Federal agency: U.S. Department of Transportation Federal program title: Highway Planning and Construction Cluster Compliance Requirement: Reporting CFDA Number: 20.205 Award Period: 1/1/19 ? 12/31/19 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance (Modified Opinion) Criteria: Expenditures of federal awards in the County?s accounting records should be reconciled timely to the reimbursement requests of expenditures eligible for federal funding, and to the expenditures presented within the Schedule of Expenditures of Federal Awards (SEFA). Condition and Context: During our audit, we noted that the County did not properly reconcile and review its federal expenditures which resulted in incorrectly recorded portions of expenditures within the SEFA. The County included $151,884 of federal expenditures in the SEFA that were incurred prior to 2019. Questioned Costs: N/A Cause: Proper and timely grant reconciliations and supervisory review did not occur consistently throughout the year. Effect: Improper totals were reported in the SEFA. The lack of reconciliation could also result in improper drawdown of federal funds. Repeat Finding: No. Recommendation: We recommend that the County review and revise their current procedures in place and provide training to employees within the grant and finance functions related to the grant reconciliation and recording process in order to ensure the totals included within the Schedule of Expenditures of Federal Awards (SEFA). Views of responsible officials: See attached corrective action plan.
Highway Planning and Construction Cluster ? CFDA No. 20.205 Recommendation: We recommend that the County review and revise their current procedures in place and provide training to employees within the grant and finance functions related to the grant reconciliation and recording process in order to ensure the totals included within the Schedule of Expenditures of Federal Awards (SEFA). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Budget and Finance will work with County?s grant coordinators throughout the year to review grant terms and determine if they will need to be included in that year?s SEFA. Name(s) of the contact person(s) responsible for corrective action: Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 2020
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 29, 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 October 29, 2020, which was (2121 days ago).
What is a management decision? →Finding 2019-001 ? Subrecipient Monitoring Department of Health and Human Services ? Block Grant for Community Mental Health Services (CFDA #93.958) and System of Care Grant (CFDA #93.104) Criteria: The Code of Federal Regulations (2 CFR 200.331) requires that as part of the monitoring process, the Program verify that every subrecipient is audited as required by the Uniform Guidance. The Code of Federal Regulations (2 CFR 200.331(a)) also requires certain award information to be communicated to the subrecipient sufficient for the subrecipient to comply with federal statutes, regulations, and the terms and conditions of the award. Condition: During the audit, it was determined that the Programs do not have procedures in place to obtain, review, or follow up on financial audits of subrecipients. During our testing, we noted that for 4 of 4 subrecipients tested, the Programs did not obtain the subrecipient?s most recent audit report. In addition, during our testing, it was noted that the Programs do not have a process in place to notify subrecipients of the subrecipient unique entity identifier, federal award identification number, federal award date, federal awarding agency, amount of federal funds, CFDA number, or indirect cost rate for the federal award as required under the Uniform Guidance. This finding is a repeat from prior year finding 2018-001. Cause: The Program does not have proper procedures in place to ensure that subrecipient audit reports are obtained and reviewed or to ensure that certain award information is communicated to the subrecipient as required under the Uniform Guidance. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Effect: Internal controls are not adequately designed, and the Program is not in compliance with subrecipient monitoring requirements. Failure to comply with grant award requirements could jeopardize future funding. Recommendation: We recommend that the Program establish procedures to obtain and review each subrecipient audit report. We also recommend that the Program establish procedures to ensure that certain award information is communicated to the subrecipient at the time of subaward in accordance with the Uniform Guidance. Management?s Response: The Program has implemented procedures to review financial audits of subrecipients and has revised contractual language regarding obtaining and follow up.
The Program has implemented procedures to review financial audits of sub recipients, and has revised contractual language regarding obtaining and follow up.
2018-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 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 August 25, 2020, which was (2186 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-014
GSA_MIGRATION
GSA_MIGRATION
2017-015
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 September 24, 2019, which was (2522 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-003
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 20, 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 September 20, 2019, which was (2526 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-006
GSA_MIGRATION
GSA_MIGRATION
2016-012
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2016-011
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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