EIN: 246000741
UEI: JP3KPKA8GYL3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 17, 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 May 17, 2026 (97 days ago).
What is a management decision? →The County has internal controls in place to monitor subrecipients of Foster Care Title IV-E and aging funding, however, the policies do not incorporate all required federal compliance requirements. For Aging, the County did not conduct the annual risk assessment prior to the disbursement of funds. The County did not ensure that all Foster Care Title IV-E and aging subrecipients were notified via contract or letter of the subaward ALN and amount that was paid during the year. Additionally, the County only request audits from subrecipients if the county passes over $150,000 federal dollars to the subrecipient. As part of the monitoring process, the County obtained and reviewed annual audit reports for a portion of, but not all of, the subrecipients in a timely manner in order to ensure the subrecipients complied with the Foster Care Title IV-E and Aging requirements. Criteria: In accordance with the federal compliance requirements all pass through entities must ensure that every subaward is clearly identified to the subrecipient and includes specific information as discussed at 2 CFR 200.332(b). Additionally, 2 CFR 200.332(e) and 200.332(g) requires the pass through entity to resolve audit finding specifically related to the subaward and to verify that a subrecipient is audited as required by subpart f of this requirement. Finally, 2 CFR 200.332 (c) requires that the County evaluate all subrecipient’s fraud risk and risk of noncompliance with a subaward to determine the appropriate monitoring. Cause: Procedures are in place over subrecipient monitoring, however the procedures to ensure that subrecipients are notified of the requirements listed in 2 CFR 200.332(b) are not adequate. The County also only requires audits and follows up on any deficiencies for subrecipients that they pass through more than $150,000 in federal funding, which is not adequate in accordance with 2 CFR 200.332(e) and 200.332(g). Finally, the county did not perform a timely annual risk assessment for Aging subrecipients in accordance with 2 CFR 200.332 (c). Effect: Subrecipients may have been unaware of the federal nature of their funding, relevant compliance requirements, and the need to prepare for single audit submission as required under federal regulations. Additionally, incomplete monitoring of subrecipient audits may result in noncompliance with federal program requirements and increase the risk of misuse or mismanagement of federal funds. Repeat Finding: This is not a repeat finding Questioned Costs: Unknown Recommendation: We recommend that procedures be implemented to ensure all subrecipients are notified of subaward requirements as outlined in 2 CFR 200.332(b) and the County implement a process to ensure all subrecipients audits are reviewed and deficiencies be followed up on. We also recommend that the County perform annual risk assessments for all subrecipients. Management Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2024-002 – Subrecipient Monitoring US Department of Health and Human Services - Passed through the Pennsylvania Department of Human Services – Foster Care Title IV-E (ALN 93.658) US Department of Health and Human Services - Passed through the Pennsylvania Department of Aging – Aging Cluster (ALNs 93.044, 93.045, and 93.053) Grant Number 4100089721 Condition: The County has internal controls in place to monitor subrecipients of Foster Care Title IV-E and aging funding, however, the policies do not incorporate all required federal compliance requirements. For Aging, the County did not conduct the annual risk assessment prior to the disbursement of funds. The County did not ensure that all Foster Care Title IV-E and aging subrecipients were notified via contract or letter of the subaward ALN and amount that was paid during the year. Additionally, the County only request audits from subrecipients if the county passes over $150,000 federal dollars to the subrecipient. As part of the monitoring process, the County obtained and reviewed annual audit reports for a portion of, but not all of, the subrecipients in a timely manner in order to ensure the subrecipients complied with the Foster Care Title IV-E and Aging requirements. Criteria: In accordance with the federal compliance requirements all pass through entities must ensure that every subaward is clearly identified to the subrecipient and includes specific information as discussed at 2 CFR 200.332(b). Additionally, 2 CFR 200.332(e) and 200.332(g) requires the pass through entity to resolve audit finding specifically related to the subaward and to verify that a subrecipient is audited as required by subpart f of this requirement. Finally, 2 CFR 200.332 (c) requires that the County evaluate all subrecipient’s fraud risk and risk of noncompliance with a subaward to determine the appropriate monitoring. Cause: Procedures are in place over subrecipient monitoring, however the procedures to ensure that subrecipients are notified of the requirements listed in 2 CFR 200.332(b) are not adequate. The County also only requires audits and follows up on any deficiencies for subrecipients that they pass through more than $150,000 in federal funding, which is not adequate in accordance with 2 CFR 200.332(e) and 200.332(g). Finally, the county did not perform a timely annual risk assessment for Aging subrecipients in accordance with 2 CFR 200.332 (c). Effect: Subrecipients may have been unaware of the federal nature of their funding, relevant compliance requirements, and the need to prepare for single audit submission as required under federal regulations. Additionally, incomplete monitoring of subrecipient audits may result in noncompliance with federal program requirements and increase the risk of misuse or mismanagement of federal funds. Repeat Finding: This is not a repeat finding Questioned Costs: Unknown Recommendation: We recommend that procedures be implemented to ensure all subrecipients are notified of subaward requirements as outlined in 2 CFR 200.332(b) and the County implement a process to ensure all subrecipients audits are reviewed and deficiencies be followed up on. We also recommend that the County perform annual risk assessments for all subrecipients. Management Response: See corrective action plan.
Finding 2024-002 – Subrecipient Monitoring (Significant Deficiency) Recommendation: We recommend that procedures be implemented to ensure all subrecipients are notified of subaward requirements as outlined in 2 CFR 200.332(b) and the County implement a process to ensure all subrecipients audits are reviewed and deficiencies be followed up on. We also recommend that the County perform annual risk assessments for all subrecipients. The Area Agency on Aging failed to conduct the required annual risk assessment prior to disbursing funds. Corrective Action: • All divisions within the Department of Human Services (excluding Gracedale) will conduct an annual risk assessment for each provider during the contracting process. • DHS Policy 300.8 will be revised to include a standardized, department-wide risk assessment form for use across all divisions. The County did not ensure that all Foster Care Title IV-E and aging subrecipients were notified via contract or letter of their subaward Assistance Listing Number (ALN) and the amount paid during the year. Corrective Action: When issuing contracts, the County will include a notification letter to each provider indicating whether they have the potential to be a subrecipient of federal funds. If applicable, the letter will also include the relevant Assistance Listing Number (ALN). After the close of each fiscal year, the County will issue a summary letter to all subrecipients detailing the total amount of federal, state, and county funds paid to them. The portion of federal funding will be clearly identified and accompanied by the corresponding ALN. Cindy Smith, Financial and Information Systems Director for the Department of Human Services and her staff will be responsible for the corrective actions for finding 2024-002. The Department of Human Services began issuing notification letters in fall 2025 to vendors identified as potential subrecipients of federal funding. These notifications apply to fiscal year 2025–2026. In addition, summary letters informing vendors of federal award amounts are currently being distributed for fiscal year 2024–2025.
The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Repeat Finding: Yes Questioned Costs: Unknown Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Management Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2024-003 – Reporting Repeat Finding – See Finding 2023-002 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Repeat Finding: Yes Questioned Costs: Unknown Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Management Response: See corrective action plan.
Finding 2024-003 – Reporting (Material Weakness) US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Corrective Action: External auditors and management discussed ongoing issues with the policies written about reporting and the limits of the reporting system provided by the federal government. To further complicate matters as the federal COVID money is spent and reporting is now coming to an end the federal government is providing less support for the existing reporting system. However, we will continue to work assure timely and accurate reporting of all ARPA funds as required. Estimated completion date for this corrective action is January 31, 2026. Mary Alice Einfalt, Accounting Manager, will be the person responsible for this corrective action.
2023-002
FAC accepted this audit on November 14, 2024 — management decision was due May 14, 2025.
The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-002 – Reporting Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2023-002 – Reporting (Material Weakness) Repeat Finding – See Finding 2022-001 US Department of the Treasury – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County’s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Management Response: External auditors and management discussed ongoing issues with the policies written about reporting and the limits of the reporting system provided by the federal government. To further complicate matters as the federal COVID money is spent and reporting is now coming to an end the federal government is providing less support for the existing reporting system. However, we will continue to work assure timely and accurate reporting of all ARPA funds as required.
2022-001
FAC accepted this audit on October 1, 2023 — management decision was due April 1, 2024.
The County?s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. For the revenue loss, the County?s report shows that they are using the standard allowance, however, they originally elected to calculate their revenue loss. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. The County must elect whether to use the standard revenue loss amount or to calculate the revenue loss according to the formula and enter the information on the reports accordingly. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 ? Reporting US Department of the Treasury ? COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County?s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. For the revenue loss, the County?s report shows that they are using the standard allowance, however, they originally elected to calculate their revenue loss. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. The County must elect whether to use the standard revenue loss amount or to calculate the revenue loss according to the formula and enter the information on the reports accordingly. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.
Finding 2022-001 - Reporting US Department of the Treasury- COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County's submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. For the revenue loss, the County's report shows that they are using the standard allowance, however, they originally elected to calculate their revenue loss. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. The County must elect whether to use the standard revenue loss amount or to calculate the revenue loss according to the formula and enter the information on the reports accordingly. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Corrective Action: The County will continue to work with the internal auditors and the treasury department to clear up the reporting issues so that trial balances more readily tie out to the reports available in the treasury portal. This will include working to amend the reports submitted currently in the reporting portal. Initial contact with the treasury has been made at this time of this report and the treasury has responded and is working to open reports so they can be amended.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The County did not complete or submit the required Monthly or Quarterly Reports as noted in the Federal Compliance Supplement for ERAP. Criteria: In accordance with the federal compliance requirements for the ERAP, monthly and quarterly reports are required for ERA 1 and ERA 2. The Monthly report filing requirement for ERA 1 started April 1, 2021, and for ERA 2 started June 1, 2021. The reports require that the County fills out a form provided by the US Department of Treasury which includes the total number of households which received Emergency Rental Assistance and the total number of Emergency Rental Assistance funding which was expended. Quarterly reports are intended to capture standard financial and performance data, as well as detailed information on qualifying direct and indirect expenditures pursuant to the government-wide Federal Funding Accountability and Transparency Act (FFATA) reporting requirements and in accordance with Section 15011 of the CARES Act, as amended and interpreted in Treasury?s reporting and compliance guidance on Treasury.gov. Cause: There was an oversight in the requirements of reporting for the ERAP. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their subrecipient funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are submitted. As well as submitting the previous reports, to the US Department of the Treasury to sustain their funding. View of Responsible Official: See Corrective Action Plan Questioned Costs: None
Show full finding ▾Hide full finding ▴Finding 2021-001 ? Reporting US Department of the Treasury ? COVID-19 Emergency Rental Assistance Program (ERAP) (ALN 21.023) Condition: The County did not complete or submit the required Monthly or Quarterly Reports as noted in the Federal Compliance Supplement for ERAP. Criteria: In accordance with the federal compliance requirements for the ERAP, monthly and quarterly reports are required for ERA 1 and ERA 2. The Monthly report filing requirement for ERA 1 started April 1, 2021, and for ERA 2 started June 1, 2021. The reports require that the County fills out a form provided by the US Department of Treasury which includes the total number of households which received Emergency Rental Assistance and the total number of Emergency Rental Assistance funding which was expended. Quarterly reports are intended to capture standard financial and performance data, as well as detailed information on qualifying direct and indirect expenditures pursuant to the government-wide Federal Funding Accountability and Transparency Act (FFATA) reporting requirements and in accordance with Section 15011 of the CARES Act, as amended and interpreted in Treasury?s reporting and compliance guidance on Treasury.gov. Cause: There was an oversight in the requirements of reporting for the ERAP. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their subrecipient funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are submitted. As well as submitting the previous reports, to the US Department of the Treasury to sustain their funding. View of Responsible Official: See Corrective Action Plan Questioned Costs: None
Finding 2021-001 - Reporting US Department of the Treasury- COVID-19 Emergency Rental Assistance Program (ERAP) (ALN 21.023) Condition: The County did not complete or submit the required Monthly or Quarterly Reports as noted in the Federal Compliance Supplement for ER AP. Criteria: In accordance with the federal compliance requirements for the ERAP, monthly and quarterly reports are required for ERA 1and ERA 2. The Monthly report filing requirement for ERA 1 started April1, 2021, and for ERA 2 started June 1, 2021. The reports require that the County fills out a form provided by the US Department of Treasury which includes the total number of households which received Emergency Rental Assistance and the total number of Emergency Rental Assistance funding which was expended. Quarterly reports are intended to capture standard financial and performance data, as well as detailed information on qualifying direct and indirect expenditures pursuant to the government-wide Federal Funding Accountability and Transparency Act (FFATA) reporting requirements and in accordance with Section 15011of the CARES Act, as amended and interpreted in Treasury's reporting and compliance guidance on Treasury.gov. Cause: There was an oversight in the requirements of reporting for the ERAP. Effect: The County is not in compliance with reporting requirements and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their sub recipient funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are submitted. As well as submitting the previous reports to the US Department of the Treasury to sustain their funding. Action Taken: The county completed the monthly and quarterly reports for both the ERA-1and ERA-2 for all of 2021and is currently up to date for all 2022 filings. Additionally, in an effort to centralize all US Department of the Treasury reporting and ensure further compliance, the Department of Fiscal Affairs had taken responsibility for reporting of the ERAP program effective as of July 2022.
FAC accepted this audit on December 30, 2020 — management decision was due June 30, 2021.
CFDA 93.778 - Medical Assistance Questioned Costs Finding 2019-001 Material Weakness, Material Noncompliance - Cost Principles, Reporting, and Pennsylvania DHS Special Tests and Provisions N/A Criteria The County is required to comply with Federal Uniform Guidance (UG) cost principles ? 200.430 Compensation personal services, Federal UG ? 200.430 Compensation - fringe benefits, and Pennsylvania Department of Human Services (DHS) Title 55, Chapter 4300 provisions concerning salary and benefit costs and the annual filing of the Roster of Personnel. The County is also required to comply with Federal UG and Pennsylvania DHS requirements for reporting income and expenses of programs in the Pennsylvania DHS Human Services Block Grant (HSBG). Condition As a result of our testing, we found that for the fiscal year ending June 30, 2019 the County did not use time studies or other quantifiable methods to document the basis of charging personal services and fringe benefit costs to Federal and Pennsylvania DHS medical assistance programs. Context In the determination of costs charged to Federal and Pennsylvania DHS medical assistance programs, the County is required to meet standards for documentation of personal services and fringe benefit costs through the use of time studies or other quantifiable measures of work performed. The County is also required to maintain records to support amounts charged to Federal and Pennsylvania DHS medical assistance programs. Section III - Federal Award Findings and Questioned Costs (continued) CFDA 93.778 - Medical Assistance (continued) Questioned Costs Finding 2019-001 (continued) Material Weakness, Material Noncompliance - Cost Principles, Reporting, and Pennsylvania DHS Special Tests and Provisions (continued) N/A Effect For the fiscal year ended June 30, 2019, the County did not meet the Federal UG and Pennsylvania DHS standards for documentation of personal services and fringe benefit costs charged to Federal and Pennsylvania medical assistance programs. Based on the lack of documentation over personal services and fringe benefit costs, we were unable to determine if program costs were completely and accurately charged and reported for Federal and Pennsylvania DHS medical assistance programs on the Pennsylvania DHS HSBG income and expense reports and Roster of Personnel. As a result of these findings, the amount of questioned costs cannot be determined. Cause The County did not have procedures in place to perform and document time studies or other quantifiable measures of work to meet the documentation of personal services and fringe benefit costs. The County also did not have procedures in place to ensure that amounts reported on Pennsylvania DHS required reports were supported by documentation, including allocations related to personal services and fringe benefit costs. Recommendation We recommend that the County implement procedures to ensure the standards of documentation of personal services is met through time studies or other quantifiable measure of work. We also recommend that the County maintain documentation to support amounts and allocations reported on Pennsylvania DHS required reports. Management's Response and Corrective Action See attached response.
Show full finding ▾Hide full finding ▴CFDA 93.778 - Medical Assistance Questioned Costs Finding 2019-001 Material Weakness, Material Noncompliance - Cost Principles, Reporting, and Pennsylvania DHS Special Tests and Provisions N/A Criteria The County is required to comply with Federal Uniform Guidance (UG) cost principles ? 200.430 Compensation personal services, Federal UG ? 200.430 Compensation - fringe benefits, and Pennsylvania Department of Human Services (DHS) Title 55, Chapter 4300 provisions concerning salary and benefit costs and the annual filing of the Roster of Personnel. The County is also required to comply with Federal UG and Pennsylvania DHS requirements for reporting income and expenses of programs in the Pennsylvania DHS Human Services Block Grant (HSBG). Condition As a result of our testing, we found that for the fiscal year ending June 30, 2019 the County did not use time studies or other quantifiable methods to document the basis of charging personal services and fringe benefit costs to Federal and Pennsylvania DHS medical assistance programs. Context In the determination of costs charged to Federal and Pennsylvania DHS medical assistance programs, the County is required to meet standards for documentation of personal services and fringe benefit costs through the use of time studies or other quantifiable measures of work performed. The County is also required to maintain records to support amounts charged to Federal and Pennsylvania DHS medical assistance programs. Section III - Federal Award Findings and Questioned Costs (continued) CFDA 93.778 - Medical Assistance (continued) Questioned Costs Finding 2019-001 (continued) Material Weakness, Material Noncompliance - Cost Principles, Reporting, and Pennsylvania DHS Special Tests and Provisions (continued) N/A Effect For the fiscal year ended June 30, 2019, the County did not meet the Federal UG and Pennsylvania DHS standards for documentation of personal services and fringe benefit costs charged to Federal and Pennsylvania medical assistance programs. Based on the lack of documentation over personal services and fringe benefit costs, we were unable to determine if program costs were completely and accurately charged and reported for Federal and Pennsylvania DHS medical assistance programs on the Pennsylvania DHS HSBG income and expense reports and Roster of Personnel. As a result of these findings, the amount of questioned costs cannot be determined. Cause The County did not have procedures in place to perform and document time studies or other quantifiable measures of work to meet the documentation of personal services and fringe benefit costs. The County also did not have procedures in place to ensure that amounts reported on Pennsylvania DHS required reports were supported by documentation, including allocations related to personal services and fringe benefit costs. Recommendation We recommend that the County implement procedures to ensure the standards of documentation of personal services is met through time studies or other quantifiable measure of work. We also recommend that the County maintain documentation to support amounts and allocations reported on Pennsylvania DHS required reports. Management's Response and Corrective Action See attached response.
Finding 2019-001 Northampton County Department of Human Services agrees with this finding. Plan of Action: For the fiscal ending June 30, 2019, the County did use quantifiable methods for the distribution of personnel and fringe benefits costs. The method used depended upon the tasks of the personnel. The clerical supervisor who handles the personnel transactions, had her costs charged based on the number ofFTEs in each division; the administrator and accountants were based on the size of the budgets; and fiscal technician was based on the number of transactions processed. There was a method used, but it was not documented. There will be a policy written and this method will be documented on the first of the year based upon the approved FTEs; the size of the County budget; and the number of transactions processed during the previous year. This was resolved in CY 2020.
2018-003
CFDA 93.778 - Medical Assistance (continued) Questioned Costs Finding 2019-002 Material Weakness, Material Noncompliance - Cost Principles, Reporting, and Pennsylvania DHS Special Tests and Provisions N/A Criteria The County is required to comply with Federal Uniform Guidance (UG) cost principles ? 200.416 cost allocation plans and indirect costs. The County is required to comply with Pennsylvania DHS Title 55, Chapter 4300 provisions concerning allocated/apportioned costs to program functions including targeted services management, waiver administration/supports coordination, and base case management. The County is required to comply with Pennsylvania DHS Title 55, Chapter 4300 provisions concerning the limitation of allowable indirect costs. Condition As a result of our testing, we found that for the fiscal year ended June 30, 2019 the County did not adequately document cost allocations/apportionments within Federal and Pennsylvania DHS medical assistance programs. During our procedures, we noted that certain fiscal year 2019 reports, and the supporting documentation thereon, required by Pennsylvania DHS could not be located by the County. Context In the determination of costs charged to Federal and Pennsylvania DHS programs, the County is required to meet the standards for cost allocation plans and apportioned costs. The County is also required to monitor its compliance with the Pennsylvania DHS limitation on allowable indirect costs. Section III - Federal Award Findings and Questioned Costs (continued) CFDA 93.778 - Medical Assistance (continued) Questioned Costs Finding 2019-002 (continued) Material Weakness, Material Noncompliance - Cost Principles, Reporting, and Pennsylvania DHS Special Tests and Provisions (continued) N/A Effect For the fiscal year ended June 30, 2019, the County did not meet the Federal UG and Pennsylvania DHS standards for documentation of cost allocation plans and indirect costs. Based on the lack of documentation over cost allocation plans and indirect costs, we were unable to determine if program costs were completely and accurately charged and reported for Federal and Pennsylvania DHS medical assistance programs on the Pennsylvania DHS HSBG income and expense reports. We were also unable to determine if the County complied with the Pennsylvania DHS limitation on allowable indirect costs. As a result of these findings, the amount of questioned costs cannot be determined. Cause The County did not have procedures in place to document the allocation/apportionment of costs charged to and reported for Federal and Pennsylvania DHS medical assistance programs. Recommendation We recommend that the County implement procedures to ensure that costs allocations/apportionment within human service programs comply with Pennsylvania DHS guidelines. We also recommend that the County maintain documentation to support amounts and allocations reported on Pennsylvania DHS required reports. Management's Response and Corrective Action See attached response.
Show full finding ▾Hide full finding ▴CFDA 93.778 - Medical Assistance (continued) Questioned Costs Finding 2019-002 Material Weakness, Material Noncompliance - Cost Principles, Reporting, and Pennsylvania DHS Special Tests and Provisions N/A Criteria The County is required to comply with Federal Uniform Guidance (UG) cost principles ? 200.416 cost allocation plans and indirect costs. The County is required to comply with Pennsylvania DHS Title 55, Chapter 4300 provisions concerning allocated/apportioned costs to program functions including targeted services management, waiver administration/supports coordination, and base case management. The County is required to comply with Pennsylvania DHS Title 55, Chapter 4300 provisions concerning the limitation of allowable indirect costs. Condition As a result of our testing, we found that for the fiscal year ended June 30, 2019 the County did not adequately document cost allocations/apportionments within Federal and Pennsylvania DHS medical assistance programs. During our procedures, we noted that certain fiscal year 2019 reports, and the supporting documentation thereon, required by Pennsylvania DHS could not be located by the County. Context In the determination of costs charged to Federal and Pennsylvania DHS programs, the County is required to meet the standards for cost allocation plans and apportioned costs. The County is also required to monitor its compliance with the Pennsylvania DHS limitation on allowable indirect costs. Section III - Federal Award Findings and Questioned Costs (continued) CFDA 93.778 - Medical Assistance (continued) Questioned Costs Finding 2019-002 (continued) Material Weakness, Material Noncompliance - Cost Principles, Reporting, and Pennsylvania DHS Special Tests and Provisions (continued) N/A Effect For the fiscal year ended June 30, 2019, the County did not meet the Federal UG and Pennsylvania DHS standards for documentation of cost allocation plans and indirect costs. Based on the lack of documentation over cost allocation plans and indirect costs, we were unable to determine if program costs were completely and accurately charged and reported for Federal and Pennsylvania DHS medical assistance programs on the Pennsylvania DHS HSBG income and expense reports. We were also unable to determine if the County complied with the Pennsylvania DHS limitation on allowable indirect costs. As a result of these findings, the amount of questioned costs cannot be determined. Cause The County did not have procedures in place to document the allocation/apportionment of costs charged to and reported for Federal and Pennsylvania DHS medical assistance programs. Recommendation We recommend that the County implement procedures to ensure that costs allocations/apportionment within human service programs comply with Pennsylvania DHS guidelines. We also recommend that the County maintain documentation to support amounts and allocations reported on Pennsylvania DHS required reports. Management's Response and Corrective Action See attached response.
Finding 2019-002 Northampton County Department of Human Services agrees with this finding. Plan of Action: Indirect Costs - The indirect cost break-out for Developmental Programs and Early Intervention was be corrected with the 2019 Cost Allocation Plan. The indirect costs lags one year behind so this finding will exist until the CY 2020 audit. Early Intervention became its own special revenue fund on 7/1/18; making it difficult for the split between the two divisions to take place in the cost allocation plan for CY 2018 which is charged to the divisions during CY 2019. This was resolved in CY 2020.
2018-004
CFDA 93.778 - Medical Assistance (continued) Questioned Costs Finding 2019-003 Material Weakness, Material Noncompliance - Uniform Guidance and Pennsylvania DHS Eligibility N/A Criteria The County is required to determine and retain documentation that individuals receiving benefits have an intellectual disability in accordance with Pennsylvania DHS Title 55, Chapter 4210 provisions. Condition As a result of our testing, we noted that the County could not provide documentation that eligibility determinations were made for six of 40 individuals tested. Our sample was not designed to be, and is not, a statistically valid sample. Context Documentation of eligibility determinations under the provisions of Pennsylvania DHS Title 55, Chapter 4210 is a program requirement. Effect For the 40 individuals receiving intellectual disabilities services tested in our procedures, the County did not obtain or retain eligibility documentation for six individuals. Cause The County did not have procedures in place to ensure that individual eligibility determinations are made and documented. Recommendation We recommend that the County implement procedures to ensure that eligibility determinations are made and documented by the case management staff. Management's Response and Corrective Action See attached response.
Show full finding ▾Hide full finding ▴CFDA 93.778 - Medical Assistance (continued) Questioned Costs Finding 2019-003 Material Weakness, Material Noncompliance - Uniform Guidance and Pennsylvania DHS Eligibility N/A Criteria The County is required to determine and retain documentation that individuals receiving benefits have an intellectual disability in accordance with Pennsylvania DHS Title 55, Chapter 4210 provisions. Condition As a result of our testing, we noted that the County could not provide documentation that eligibility determinations were made for six of 40 individuals tested. Our sample was not designed to be, and is not, a statistically valid sample. Context Documentation of eligibility determinations under the provisions of Pennsylvania DHS Title 55, Chapter 4210 is a program requirement. Effect For the 40 individuals receiving intellectual disabilities services tested in our procedures, the County did not obtain or retain eligibility documentation for six individuals. Cause The County did not have procedures in place to ensure that individual eligibility determinations are made and documented. Recommendation We recommend that the County implement procedures to ensure that eligibility determinations are made and documented by the case management staff. Management's Response and Corrective Action See attached response.
Finding 2019-003 Northampton County Department of Human Services agrees with this finding. Plan of Action: There are two reasons for this finding: 1. Some of these records were destroyed in a flood at the Bechtel Building prior to the move to the Human Services Building. The records were stored in the basement and were destroyed by flood and mold. 2. When the move was made to the Human Services Building, the administrator decided to go paperless. Files were being scanned and during the process some files were shredded in error prior to being scanned. When a new person comes into the program, the intake worker does the paperwork and sends the documentation to the program specialist. The program specialist does a second review of the forms to guarantee eligibility documents are CotTect and complete. This has been resolved, but the problem will continue to exist when going back and searching for records which may have been destroyed.
2018-005
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.