EIN: 246000740
UEI: Q5RUSC4FP571
Audited by: ZELENKOFSKE AXELROD LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 25, 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 March 25, 2026 (168 days ago).
What is a management decision? →As a result of our testing of Procurement, Suspension, and Debarment, we noted that the County did not have sufficient audit evidence to demonstrate the suspension and debarment of the vendors were reviewed prior to a contract for two of the contracts selected. Cause: Due to staff oversight, the vendors were not evaluated for suspension or disbarment. Effect: The County is not in compliance with the Procurement, Suspension, and Debarment requirements and internal controls are not functioning as designed. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should review policies in place over Procurement, Suspension, and Debarment and establish procedures to identify clear roles for the review of vendors prior to a contract. Management’s Response: Management concurs. While steps were taken by the Architect to ascertain the Contractor's qualifications, the County will ensure contract language includes attestation by vendors of debarment status. Project managers will be required to perform debarment checks through SAM.gov.
Show full finding ▾Hide full finding ▴Finding 2024-001: Procurement, Suspension, and Debarment Epidemiology Lab Capacity – 93.323 Criteria: Pursuant to 2 CFR § 200.214, the entity must verify that potential vendors are not excluded or disqualified before forming a contract regarding a covered transaction in accordance with the Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: As a result of our testing of Procurement, Suspension, and Debarment, we noted that the County did not have sufficient audit evidence to demonstrate the suspension and debarment of the vendors were reviewed prior to a contract for two of the contracts selected. Cause: Due to staff oversight, the vendors were not evaluated for suspension or disbarment. Effect: The County is not in compliance with the Procurement, Suspension, and Debarment requirements and internal controls are not functioning as designed. Questioned Costs: The amount of questioned costs, if any, is indeterminable. Recommendation: The County should review policies in place over Procurement, Suspension, and Debarment and establish procedures to identify clear roles for the review of vendors prior to a contract. Management’s Response: Management concurs. While steps were taken by the Architect to ascertain the Contractor's qualifications, the County will ensure contract language includes attestation by vendors of debarment status. Project managers will be required to perform debarment checks through SAM.gov.
Corrective Action Plan. Montour County respectfully submits the following corrective action plan for the year ended December 31, 2024. The findings from the Single Audit Report Year Ended December 31, 2024 included in the schedule of findings and questioned costs are discussed below. Finding 2024-001: Procurement, Suspension, and Debarment Epidemiology and Lab Capacity - (ELC) 93.323. Contact Person: Holly Brandon, Chief Clerk. Recommendation: The County should review policies in place over Procurement, Suspension, and Debarment and establish procedures to identify clear roles for the review of vendors prior to a contract. Action: Montour County will update contract language requiring vendors to attest that they are not debarred or suspended, with the inclusion of language that allows for termination of the contract should a vendor's debarment status change. Project managers will be required to utilize SAM.gov to perform a debarment check on vendors. Date for Completion: 2/25/2025.
FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
FAC accepted this audit on September 12, 2023 — management decision was due March 12, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on September 1, 2021 — management decision was due March 1, 2022.
FAC accepted this audit on September 21, 2020 — management decision was due March 21, 2021.
During the audit, we noted that there was no evidence of review of the performance reports prior to submission. There were no instances of noncompliance with reporting requirements related to the reports selected. Cause: There was lack of proper documentation to demonstrate adequate management oversight as draft copies of the report with evidence of review were not maintained as part of the program records. Effect: Due to the lack of proper documentation to demonstrate adequate management oversight, internal controls over this requirement were not operating effectively. Questioned Costs: None Recommendation: The County should maintain all documentation demonstrating a review of performance reports prior to submission as part of their program records. Management's Response: The County agrees with the finding. In order to show that Summary Reports have been reviewed, hard copies of the reports which denote changes that are made to the database will be kept.
Show full finding ▾Hide full finding ▴CFDA #14.228 Community Development Block Grant U.S. Department of Housing and Urban Development Pass-through Pennsylvania Department of Community and Economic Development Criteria: Part 3.2 of the 2 CFR part 200 Compliance Supplement indicates that the County is responsible for maintaining internal controls over the program to provide reasonable assurance that they are managing the Federal award in compliance with the laws, regulations, and the provisions of contracts or grant agreements. Condition: During the audit, we noted that there was no evidence of review of the performance reports prior to submission. There were no instances of noncompliance with reporting requirements related to the reports selected. Cause: There was lack of proper documentation to demonstrate adequate management oversight as draft copies of the report with evidence of review were not maintained as part of the program records. Effect: Due to the lack of proper documentation to demonstrate adequate management oversight, internal controls over this requirement were not operating effectively. Questioned Costs: None Recommendation: The County should maintain all documentation demonstrating a review of performance reports prior to submission as part of their program records. Management's Response: The County agrees with the finding. In order to show that Summary Reports have been reviewed, hard copies of the reports which denote changes that are made to the database will be kept.
Finding 2019-002: Reporting - Community Development Block Grant (CFDA #14.228) Contact Person: Holly Brandon, Chief Clerk Recommendation: The County should maintain all documentation demonstrating a review of performance reports prior to submission as part of their program records. Action: The County agrees with the finding. In order to show that Summary Reports have been reviewed, hard copies of the reports which denote changes that are made to the database will be kept. Date for Completion: December 31, 2020
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
GSA_MIGRATION
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2015-004
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2015-005
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2015-006
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2015-007
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2015-008
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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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