EIN: 246000762
UEI: FAYFLYXHUFY7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 10, 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 June 10, 2025 (443 days ago).
What is a management decision? →The following errors and omissions were identified: The SEFA did not include the following programs: Community Development Block Grants (ALN 14.228) with federal expenditures totaling $151,458. Comprehensive Opioid, Stimulant, and other Substances Use Program (ALN 16.838) with federal expenditures totaling $120,668. o Equitable Sharing Program (ALN 16.922) with federal expenditures totaling $17,009. John H. Chafee Foster Care Program For Successful Transition to Adulthood (ALN 93.674) with federal expenditures totaling $31,943. Federal expenditures on the SEFA were misstated for the following programs: COVID-19 Coronavirus Emergency Supplemental Funding Program (ALN 16.034) overstated $33,905. COVID-19 Emergency Rental Assistance Program (ALN 21.023) overstated $1,820,757. Guardianship Assistance Program (ALN 93.090) overstated $2,031. Temporary Assistance to Needy Families (ALN 93.558) understated $14,666. Child Support Enforcement Program (ALN 93.563) overstated $1,591. Foster Care Title IV E (ALN 93.658) overstated $1,898. Adoption Assistance Title IV E (ALN 93.659) understated $16,292. The SEFA did not include amounts passed-through to subrecipients for the following programs: COVID-19 Emergency Rental Assistance Program (ALN 21.023) passed-through $500,000. Hazard Mitigation Grant (ALN 97.039) passed-through $531,982. Cause: The County’s internal controls are not properly designed to prepare and review the SEFA. Effect: Prior to adjustment, the SEFA was inaccurate and materially misstated. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: 2020-001. Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County’s corrective action plan.
Show full finding ▾Hide full finding ▴Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Hazard Mitigation Grant - Assistance Listing No. 97.039 passed through the Pennsylvania Emergency Management Agency - Passthrough Grantor’s Number - 4100085508; Grant Period - Year Ended December 31, 2021. Material weakness: See deficiency 2021-001 in Section II. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) Criteria: Uniform Guidance requires the County to prepare a SEFA that meets the minimum schedule requirements. Condition: The following errors and omissions were identified: The SEFA did not include the following programs: Community Development Block Grants (ALN 14.228) with federal expenditures totaling $151,458. Comprehensive Opioid, Stimulant, and other Substances Use Program (ALN 16.838) with federal expenditures totaling $120,668. o Equitable Sharing Program (ALN 16.922) with federal expenditures totaling $17,009. John H. Chafee Foster Care Program For Successful Transition to Adulthood (ALN 93.674) with federal expenditures totaling $31,943. Federal expenditures on the SEFA were misstated for the following programs: COVID-19 Coronavirus Emergency Supplemental Funding Program (ALN 16.034) overstated $33,905. COVID-19 Emergency Rental Assistance Program (ALN 21.023) overstated $1,820,757. Guardianship Assistance Program (ALN 93.090) overstated $2,031. Temporary Assistance to Needy Families (ALN 93.558) understated $14,666. Child Support Enforcement Program (ALN 93.563) overstated $1,591. Foster Care Title IV E (ALN 93.658) overstated $1,898. Adoption Assistance Title IV E (ALN 93.659) understated $16,292. The SEFA did not include amounts passed-through to subrecipients for the following programs: COVID-19 Emergency Rental Assistance Program (ALN 21.023) passed-through $500,000. Hazard Mitigation Grant (ALN 97.039) passed-through $531,982. Cause: The County’s internal controls are not properly designed to prepare and review the SEFA. Effect: Prior to adjustment, the SEFA was inaccurate and materially misstated. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: 2020-001. Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County’s corrective action plan.
Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Hazard Mitigation Grant - Assistance Listing No. 97.039 passed through the Pennsylvania Emergency Management Agency - Pass-through Grantor’s Number - 4100085508; Grant Period - Year Ended December 31, 2021. Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Planned Corrective Action: SEFA will meet Uniform Guidance Schedule Requirements Person Responsible: Amber Franko, Chief Clerk Anticipated completion date: Immediately
2020-014
The data collection form was not submitted by the September 30, 2022 due date. Cause: The Schedule of Expenditures of Federal Awards was not completed in time to submit the data collection form by the due date. Effect: The County could have grant awards withheld until the data collection form is submitted. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: 2020-016. Recommendation: The data collection form should be completed and submitted by September 30. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County’s corrective action plan.
Show full finding ▾Hide full finding ▴Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Hazard Mitigation Grant - Assistance Listing No. 97.039 passed through the Pennsylvania Emergency Management Agency - Passthrough Grantor’s Number - 4100085508; Grant Period - Year Ended December 31, 2021. Criteria: The data collection form is required to be submitted to the Federal Audit Clearinghouse by the deadline, including extensions, after the end of the audit period. Condition: The data collection form was not submitted by the September 30, 2022 due date. Cause: The Schedule of Expenditures of Federal Awards was not completed in time to submit the data collection form by the due date. Effect: The County could have grant awards withheld until the data collection form is submitted. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: 2020-016. Recommendation: The data collection form should be completed and submitted by September 30. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County’s corrective action plan.
Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000061477, C000063292, C000065043; C000070006; COVID-19 Emergency Rental Assistance Program - Assistance Listing No. 21.023 passed through the Pennsylvania Department of Human Services; Hazard Mitigation Grant - Assistance Listing No. 97.039 passed through the Pennsylvania Emergency Management Agency - Pass-through Grantor’s Number - 4100085508; Grant Period - Year Ended December 31, 2021. Recommendation: The data collection form should be completed and submitted by September 30. Planned Corrective Action: Data collection form will be completed and submitted by September 30. Person Responsible: Amber Franko, Chief Clerk Anticipated completion date: Immediately
2020-016
FAC accepted this audit on August 31, 2023 — management decision was due March 2, 2024.
The following errors and omissions were identified: The SEFA did not include the following programs: Comprehensive Opioid Abuse Site-Based Program (CFDA# 16.838) with federal expenditures totaling $79,162. Equitable Sharing Program (CFDA# 16.922) with federal expenditures totaling $17,000. Federal Expenditures on the SEFA were misstated for the following programs: Guardianship Assistance Program (CFDA# 93.090) understated $8,701. Foster Care Title IV E (CFDA# 93.658) overstated $28,430. Adoption Assistance Title IV E (CFDA# 93.659) understated $32,577. Hurricane Sandy CDBG Disaster Recovery (CFDA# 14.269) overstated $104,639. Coronavirus Relief Fund COVID-19 (CFDA# 21.019) had the following errors: Incorrect federal agency reported. Incorrect pass-through agency reported. Pass-through grant number assigned was not reported. Expenditures on the SEFA were not totaled for each individual federal program. The SEFA did not include amounts passed through to subrecipients. Cause: The County's internal controls are not properly designed to prepare and review the SEFA. Effect: Prior to adjustment, the SEFA was inaccurate and misstated. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: 2019-001. Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County's corrective action plan.
Show full finding ▾Hide full finding ▴Coronavirus Relief Fund COVID-19 CFDA No. 21.019, passed through the Pennsylvania Department of Human Services, Pennsylvania Department of Community and Economic Development - Pass-through Grantor's Number - C000073997; Grant Period - Year Ended December 31, 2020. 2020-001. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) Criteria: Uniform Guidance requires the County to prepare a SEFA that meets the minimum schedule requirements. Condition: The following errors and omissions were identified: The SEFA did not include the following programs: Comprehensive Opioid Abuse Site-Based Program (CFDA# 16.838) with federal expenditures totaling $79,162. Equitable Sharing Program (CFDA# 16.922) with federal expenditures totaling $17,000. Federal Expenditures on the SEFA were misstated for the following programs: Guardianship Assistance Program (CFDA# 93.090) understated $8,701. Foster Care Title IV E (CFDA# 93.658) overstated $28,430. Adoption Assistance Title IV E (CFDA# 93.659) understated $32,577. Hurricane Sandy CDBG Disaster Recovery (CFDA# 14.269) overstated $104,639. Coronavirus Relief Fund COVID-19 (CFDA# 21.019) had the following errors: Incorrect federal agency reported. Incorrect pass-through agency reported. Pass-through grant number assigned was not reported. Expenditures on the SEFA were not totaled for each individual federal program. The SEFA did not include amounts passed through to subrecipients. Cause: The County's internal controls are not properly designed to prepare and review the SEFA. Effect: Prior to adjustment, the SEFA was inaccurate and misstated. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: 2019-001. Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance requirements. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County's corrective action plan.
Coronavirus Relief Fund COVID-19 CFDA No. 21.019, passed through the Pennsylvania Department of Human Services, Pennsylvania Department of Community and Economic Development - Pass-through Grantor's Number - C000073997; Grant Period - Year Ended December 31, 2020. Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Planned Corrective Action: SEFA will meet Uniform Guidance Schedule Requirements Person Responsible: Amber Franko, Chief Clerk Anticipated Completion Date: Immediately
2019-001
The County only maintained a sworn statement from organizations indicating the federal requirements were met. Records were not maintained to support compliance that organizations actually had necessary expenditures incurred due to COVID-19 or were incurred during the allowable time period. Cause: The County received verbal confirmation from the pass-through agency that this was sufficient to meet the program compliance requirements. Effect: The County was not in compliance with the program record retention requirements. There was not sufficient documentation to test compliance requirements for activities allowed or unallowed and allowable cost/cost principles. Questioned Costs: $2,112,699. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The County should evaluate the risk of noncompliance with federal statutes and regulations, in addition to the terms and conditions of awards passed through from a subrecipient. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County's corrective action plan.
Show full finding ▾Hide full finding ▴Coronavirus Relief Fund COVID-19 CFDA No. 21.019, passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor's Number - C000073997; Grant Period - Year Ended December 31, 2020 Criteria: The federal record retention guidelines require evidence be maintained to prove that recipients of Coronavirus Relief Fund payments had allowable expenditures. Condition: The County only maintained a sworn statement from organizations indicating the federal requirements were met. Records were not maintained to support compliance that organizations actually had necessary expenditures incurred due to COVID-19 or were incurred during the allowable time period. Cause: The County received verbal confirmation from the pass-through agency that this was sufficient to meet the program compliance requirements. Effect: The County was not in compliance with the program record retention requirements. There was not sufficient documentation to test compliance requirements for activities allowed or unallowed and allowable cost/cost principles. Questioned Costs: $2,112,699. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The County should evaluate the risk of noncompliance with federal statutes and regulations, in addition to the terms and conditions of awards passed through from a subrecipient. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County's corrective action plan.
Coronavirus Relief Fund COVID-19 CFDA No. 21.019, passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor's Number - C000073997; Grant Period - Year Ended December 31, 2020 Recommendation: The County should evaluate the risk of noncompliance with federal statutes and regulations, in addition to the terms and conditions of awards passed through from a subrecipient. Planned Corrective Action: Met with DCED officials and were given permission to allow a notarized affidavit of truthfulness from applicants that they would maintain adequate records in case of audit. All approved applications contained the notarized affidavit as required by DCED to meet all federal requirements. Person Responsible: County commissioners Richard Wilbur, Thomas Henry, Ernest King Anticipated Completion Date: Immediately
The data collection form was not submitted by the March 31, 2022 due date. Cause: The Schedule of Expenditures of Federal Awards was not completed in time to submit the data collection form by the due date. Effect: The County could have grant awards withheld until the data collection form is submitted. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The data collection form should be completed and submitted by September 30th. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County's corrective action plan.
Show full finding ▾Hide full finding ▴Coronavirus Relief Fund COVID-19 CFDA No. 21.019, passed through the Pennsylvania Department of Human Services, Pennsylvania Department of Community and Economic Development - Pass-through Grantor's Number - C000073997; Grant Period - Year Ended December 31, 2020. Criteria: The data collection form is required to be submitted to the Federal Audit Clearinghouse by the deadline, including extensions, after the end of the audit period. Condition: The data collection form was not submitted by the March 31, 2022 due date. Cause: The Schedule of Expenditures of Federal Awards was not completed in time to submit the data collection form by the due date. Effect: The County could have grant awards withheld until the data collection form is submitted. Questioned Costs: Not applicable. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The data collection form should be completed and submitted by September 30th. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See the County's corrective action plan.
Coronavirus Relief Fund COVID-19 CFDA No. 21.019, passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor's Number - C000073997; Grant Period - Year Ended December 31, 2020 Recommendation: The data collection form should be completed and submitted by March 31, 2022. Planned Corrective Action: Data collection form will be completed and submitted by August 31, 2023. Person Responsible: Amber Franko, Chief Clerk Anticipated Completion Date: Immediately
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
Section III ? Federal and DHS Award Findings and Questioned Costs Repeat Finding/Noncompliance 2019-003? Uniform Guidance Written Policies/Procedures ? Material Weakness Federal Program: : U.S. Department of Health and Human Services, CFDA # 93.563, Title IV-D Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services; U.S. Department of Transportation, CFDA # 20.205, Highway Planning and Construction, Passed through Pennsylvania Department of Transportation, U.S. Department of Health and Human Services; CFDA # 93.658, Title IV-E Foster Care, Passed Through the Pennsylvania Department of Human Services. CRITERIA: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, and conflicts of interest. CONDITION: As part of our audit procedures, it was noted that the County did not adopt written policies/procedures surrounding allowability of costs, procurement, or cash management to comply with the requirements of the Uniform Guidance. QUESTIONED COSTS: N/A CONTEXT: The County does have in place a number of written policies/procedures surrounding their administration of federal awards; however, such policies/procedures do not contain all of the required elements within the Uniform Guidance. EFFECT: The County is not in compliance with certain requirements of the Uniform Guidance. CAUSE: County management did not adopt the required written policies/procedures. RECOMMENDATION: We recommend that the County draft and adopt all of the written policies/procedures required by the Uniform Guidance. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
Show full finding ▾Hide full finding ▴Section III ? Federal and DHS Award Findings and Questioned Costs Repeat Finding/Noncompliance 2019-003? Uniform Guidance Written Policies/Procedures ? Material Weakness Federal Program: : U.S. Department of Health and Human Services, CFDA # 93.563, Title IV-D Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services; U.S. Department of Transportation, CFDA # 20.205, Highway Planning and Construction, Passed through Pennsylvania Department of Transportation, U.S. Department of Health and Human Services; CFDA # 93.658, Title IV-E Foster Care, Passed Through the Pennsylvania Department of Human Services. CRITERIA: The Uniform Guidance requires written policies/procedures in order to comply with certain requirements. These areas include allowability of costs, cash management, procurement, and conflicts of interest. CONDITION: As part of our audit procedures, it was noted that the County did not adopt written policies/procedures surrounding allowability of costs, procurement, or cash management to comply with the requirements of the Uniform Guidance. QUESTIONED COSTS: N/A CONTEXT: The County does have in place a number of written policies/procedures surrounding their administration of federal awards; however, such policies/procedures do not contain all of the required elements within the Uniform Guidance. EFFECT: The County is not in compliance with certain requirements of the Uniform Guidance. CAUSE: County management did not adopt the required written policies/procedures. RECOMMENDATION: We recommend that the County draft and adopt all of the written policies/procedures required by the Uniform Guidance. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
II. FEDERAL AWARDS FINDINGS Finding 2019-003 Programs: Title IV-D Child Support Enforcement, Highway Planning and Construction, Title IV-E Foster Care CFDA No.: 93.563, 20.205, and 93.658 Federal Grantor: U.S. Department of Health and Human Services /U.S. Department of Transportation Passed-through: Pennsylvania Department of Human Services/Pennsylvania Department of Transportation Award No. and Year: Various Compliance Requirements: Written Policies and Procedures Management?s or Department?s Response: Wyoming County management concurs with the finding. View of Responsible Officials and Corrective Action: The County will draft and adopt all of the written policies and procedures that are required by the Uniform Guidance including those for allowability of costs, cash management, procurement, and conflicts of interest. Once drafted these policies and procedures will be distributed to all departments in charge of managing federal and DHS funds. Name of Responsible Person: William Gaylord, Chief Clerk Rick Wilbur, Chairman, County Commissioner Implementation Date: Complete By: September 1, 2021
2018-004
FAC accepted this audit on August 18, 2020 — management decision was due February 18, 2021.
GSA_MIGRATION
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2017-003
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2017-004
FAC accepted this audit on July 25, 2019 — management decision was due January 25, 2020.
GSA_MIGRATION
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2016-004
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2016-005
FAC accepted this audit on April 16, 2018 — management decision was due October 16, 2018.
GSA_MIGRATION
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