HomeMy WebLinkAboutRFP 2026131-02 Professional Audit Services Attachment C Franklin County Single Audit 12-31-25COUNTY OF FRANKLIN
PENNSYLVANIA
SINGLE AUDIT REPORT
YEAR ENDED DECEMBER 31, 2025
COUNTY OF FRANKLIN, PENNSYLVANIA
SINGLE AUDIT REPORT
YEAR ENDED DECEMBER 31, 2025
CONTENTS
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters
Based on an Audit of Financial Statements Performed in Accordance with Government
1-2
Report on Compliance for Each Major Federal and Pennsylvania Department of Human
Services Program, and Report on Internal Control over Compliance in Accordance with the
Uniform Guidance and the Pennsylvania Department of Human Services Single Audit
Supplement, and Report on the Schedule of Expenditures of Federal Awards Required by
Uniform Guidance
3-5
Independent Accountant’s Report on Applying Agreed-Upon Procedures to the Financial 10-12
5
Page 1
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND
OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
INDEPENDENT AUDITOR’S REPORT
County Commissioners
County of Franklin
Chambersburg, Pennsylvania
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States (Government Auditing Standards), the financial
statements of the governmental activities, the aggregate discretely presented component units, each
major fund, and the aggregate remaining fund information of the COUNTY OF FRANKLIN,
PENNSYLVANIA (the “County”), as of and for the year ended December 31, 2025, and the related notes
to the financial statements, which collectively comprise the County’s basic financial statements, and have
issued our report thereon dated July 31, 2026. Our report includes a reference to other auditors who
audited the financial statements of the Tuscarora Managed Care Alliance, the Franklin County
Redevelopment Authority, the Letterkenny Industrial Development Authority, the Franklin County
Conservation District, and the Franklin County Industrial Development Authority, as described in our
report on the County’s financial statements. In addition, the financial statements of the Tuscarora
Managed Care Alliance, the Franklin County Redevelopment Authority, the Letterkenny Industrial
Development Authority, and the Franklin County Industrial Development Authority were not audited in
accordance with Government Auditing Standards. Accordingly, this report does not include the results of
the other auditor’s testing of internal control over financial reporting or compliance and other matters that
are reported on separately by the Franklin County Conservation District auditors or reporting on internal
control over financial reporting or instances of reportable noncompliance associated with the Tuscarora
Managed Care Alliance, the Franklin County Redevelopment Authority, the Letterkenny Industrial
Development Authority, and the Franklin County Industrial Development Authority.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the County’s internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the County’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination
of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement
of the County’s financial statements will not be prevented, or detected and corrected on a timely basis. A
significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe
than a material weakness, yet important enough to merit attention by those charged with governance.
Page 2
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses or significant deficiencies may exist that have not been identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County’s financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on the
financial statements. However, providing an opinion on compliance with those provisions was not an
objective of our audit and, accordingly, we do not express such an opinion. The results of our tests
disclosed no instances of noncompliance or other matters that are required to be reported under
Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the County’s internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the County’s internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
ZELENKOFSKE AXELROD LLC
Harrisburg, Pennsylvania
July 31, 2026
Page 3
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL AND PENNSYLVANIA DEPARTMENT OF
HUMAN SERVICES PROGRAM, AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE IN
ACCORDANCE WITH THE UNIFORM GUIDANCE AND THE PENNSYLVANIA DEPARTMENT OF HUMAN
SERVICES SINGLE AUDIT SUPPLEMENT, AND REPORT ON THE SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS REQUIRED BY UNIFORM GUIDANCE
INDEPENDENT AUDITOR’S REPORT
County Commissioners
County of Franklin
Chambersburg, Pennsylvania
Report on Compliance for Each Major Federal and Pennsylvania Department of Human Services
Program
Opinion on Each Major Federal and Pennsylvania Department of Human Services Program
We have audited the COUNTY OF FRANKLIN, PENNSYLVANIA’s (the “County”) compliance with the
types of compliance requirements identified as subject to audit in the OMB Compliance Supplement and
Pennsylvania Department of Human Services (“DHS”)Single Audit Supplement that could have a direct
and material effect on the County’s major federal and DHS programs for the year ended December 31,
2025. The County’s major federal and DHS programs are identified in the summary of auditor’s results
section of the accompanying schedule of findings and questioned costs.
In our opinion, the County complied, in all material respects, with the compliance requirements referred to
above that could have a direct and material effect on its major federal and DHS programs for the year
ended December 31, 2025.
Basis for Opinion on Each Major Federal and DHS Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America (GAAS); the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States (Government Auditing
Standards); and the audit requirements of Title 2 U.S.Code of Federal Regulations Part 200,Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance), and the Pennsylvania Department of Human Services Single Audit Supplement. Our
responsibilities under those standards, the Uniform Guidance, and the Pennsylvania Department of
Human Services Single Audit Supplement are further described in the Auditor’s Responsibilities for the
Audit of Compliance section of our report.
We are required to be independent of the County and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we
have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each
major federal and DHS program. Our audit does not provide a legal determination the County’s
compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of
laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the
County’s federal and DHS programs.
Page 4
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on the County’s compliance based on our audit. Reasonable assurance is a high level of
assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in
accordance with GAAS,Government Auditing Standards, the Uniform Guidance, and the Pennsylvania
Department of Human Services Single Audit Supplement will always detect material noncompliance when
it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that
resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or
the override of internal control. Noncompliance with the compliance requirements referred to above is
considered material, if there is a substantial likelihood that, individually or in the aggregate, it would
influence the judgment made by a reasonable user of the report on compliance about the County’s
compliance with the requirements of each major federal and DHS program as a whole.
In performing an audit in accordance with GAAS,Government Auditing Standards, the Uniform Guidance,
and the Pennsylvania Department of Human Services Single Audit Supplement, we:· Exercise professional judgment and maintain professional skepticism throughout the audit.
· Identify and assess the risks of material noncompliance, whether due to fraud or error, and
design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the County’s compliance with the compliance
requirements referred to above and performing such other procedures as we considered
necessary in the circumstances.
· Obtain an understanding of the County’s internal control over compliance relevant to the audit in
order to design audit procedures that are appropriate in the circumstances and to test and report
on internal control over compliance in accordance with the Uniform Guidance, but not for the
purpose of expressing an opinion on the effectiveness of the County’s internal control over
compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit and any significant deficiencies and material weaknesses in
internal control over compliance that we identified during the audit.
Other Matters
The results of our auditing procedures disclosed an instance of noncompliance which is required to be
reported in accordance with Uniform Guidance and which is described in the accompanying schedule of
findings and questioned costs as item 2025-001. Our opinion on the major federal program is not
modified with respect to this matter.Government Auditing Standards requires the auditor to perform
limited procedures on the County’s response to the noncompliance finding identified in our compliance
audit described in the accompanying schedule of findings and questioned costs. The County’s response
was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly,
we express no opinion on the response.
Report on Internal Control Over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the
Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all
deficiencies in internal control over compliance that might be material weaknesses or significant
deficiencies in internal control over compliance and therefore, material weaknesses or significant
deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses. However, as discussed below, we did identify
certain deficiencies in internal control over compliance that we consider to be significant deficiencies.
Page 5
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal and DHS program on a timely basis. A material weakness in internal control over compliance is a
deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a
reasonable possibility that material noncompliance with a type of compliance requirement of a federal and
DHS programs will not be prevented, or detected and corrected, on a timely basis. A significant deficiency
in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance with a type of compliance requirement of federal and DHS programs that is less severe than
a material weakness in internal control over compliance, yet important enough to merit attention by those
charged with governance. We consider the deficiency in internal control over compliance described in the
accompanying schedule of findings and questioned costs as item 2025-001, to be a significant deficiency.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, no such opinion is expressed.Government Auditing Standards
requires the auditor to perform limited procedures on the County’s response to the internal control over
compliance findings identified in our compliance audit described in the accompanying schedule of
findings and questioned costs. The County’s response was not subjected to the other auditing procedures
applied in the audit of compliance and, accordingly, we express no opinion on the response.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of the
Uniform Guidance and Pennsylvania Department of Human Services Single Audit Supplement.
Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of the governmental activities, the aggregate discretely
presented component units, each major fund, and the aggregate remaining fund information of the
County, as of and for the year ended December 31, 2025, and the related notes to the financial
statements, which collectively comprise the County’s primary government financial statements. We issued
our report thereon dated July 31, 2026,which contained unmodified opinions on those financial
statements. Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the County’s primary government financial statements. The accompanying schedule
of expenditures of federal awards is presented for purposes of additional analysis as required by the
Uniform Guidance and is not a required part of the primary government financial statements. Such
information is the responsibility of management and was derived from and relates directly to the
underlying accounting and other records used to prepare the primary government financial statements.
The information has been subjected to the auditing procedures applied in the audit of the primary
government financial statements and certain additional procedures, including comparing and reconciling
such information directly to the underlying accounting and other records used to prepare the primary
government financial statements or to the primary government financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material
respects in relation to the primary government financial statements as a whole.
ZELENKOFSKE AXELROD LLC
Harrisburg, Pennsylvania
July 31, 2026
Page 6
(Accrued)/Accrued/
Deferred Federal Federal (Deferred)Total
Pass Through AL Pass Through Program Name/Revenue at Grant Grant Revenue at Paid to
Federal Grantor / Program Agency Number Number County Department December 31, 2024 Receipts Expenditures December 31, 2025 Subrecipients
U.S. Department of Agriculture
Food Distribution Cluster
Emergency Food Assistance Program (Administrative Costs)PA Department of Agriculture 10.568 4100035781 Food Commodities (19,002)$28,856$26,298$16,444$26,298$
Emergency Food Assistance Program (Food Commodities)PA Department of Agriculture 10.569 N/A Food Commodities -143,262 143,262 -143,262
Total Food Distribution Cluster (19,002)172,118 169,560 16,444 169,560
Total U.S. Department of Agriculture (19,002)172,118 169,560 16,444 169,560
U.S. Department of Housing and Urban Development
Community Development Block Grants PA Dept. of Comm. & Econ. Development 14.228 C000057607/C000074095 CDBG - 2010/2012/2013/2019 42,533 326,846 369,379 -310,547
Community Development Block Grants PA Dept. of Comm. & Econ. Development 14.228 C000082938 CDBG - 2021 (131,420)131,420 ---
Community Development Block Grants PA Dept. of Comm. & Econ. Development 14.228 C000086460 CDBG - 2022 -10,845 10,845 -10,845
Community Development Block Grants PA Dept. of Comm. & Econ. Development 14.228 C000089806 CDBG - 2023 -35,090 35,090 -35,090
Total 14.228 (88,887)504,201 415,314 -356,482
Emergency Shelter Grants Program PA Dept. of Comm. & Econ. Development 14.231 C000049502 Human Services Administration (50,008)147,472 107,943 10,479 107,943
Continuum of Care Program N/A 14.267 N/A HUD (84,544)388,792 372,951 68,703 -
Total U.S. Department of Housing and Urban Development (223,439)1,040,465 896,208 79,182 464,425
U.S. Department of Education
Special Education - Grants for Infants and Families PA Department of Human Services 84.181 N/A Early Intervention (23,005)167,479 120,668 (23,806)17,081
Total U.S. Department of Education (23,005)167,479 120,668 (23,806)17,081
U.S. Department of Health and Human Services
Special Programs for the Aging/Title VII, Ch. 3 PA Department of Aging 93.041 N/A Elder Abuse 239 1,730 2,612 643 -
Special Programs for the Aging/Title VII, Ch. 2 PA Department of Aging 93.042 N/A Long Term Care Ombudsman 1,638 54,900 81,194 24,656 -
Special Programs for the Aging/Title III, Part D PA Department of Aging 93.043 N/A Aging Health Promotion 5,906 4,017 4,923 (5,000)-
Aging Cluster
Special Programs for the Aging/Title III, Part B PA Department of Aging 93.044 N/A Aging Support Services 16,461 155,822 218,784 46,501 -
Special Programs for the Aging/Title III, Part C PA Department of Aging 93.045 N/A Aging Nutrition 106,349 324,431 528,030 97,250 -
Nutrition Services Incentive Program PA Department of Aging 93.053 N/A Nutrition Services Incentive 2,512 39,855 51,464 9,097 -
Total Aging Cluster 125,322 520,108 798,278 152,848 -
National Family Caregiver Support Title III, Part E PA Department of Aging 93.052 N/A Family Caregiver Support 17,396 22,905 84,960 44,659 -
Medicare Enrollment Assistance Program PA Department of Aging 93.071 N/A Apprise MIPPA (3)3,510 6,584 3,077 -
Projects for Assistance in Transition from Homelessness PA Department of Human Services 93.150 N/A Mental Health - PATH 27,988 68,197 76,151 (20,034)-
State Health Insurance Assistance Program PA Department of Aging 93.324 N/A Aging Apprise Program 1,941 16,578 12,453 (6,066)-
Promoting Safe and Stable Families PA Department of Human Services 93.556 N/A Children and Youth (58,190)72,758 14,788 220 -
477 Cluster
Temporary Assistance for Needy Families PA Department of Human Services 93.558 2301PATANF Children and Youth (TANF)(281,831)355,220 357,229 283,840 -
Total 477 Cluster (281,831)355,220 357,229 283,840 -
Stephanie Tubbs Jones Child Welfare Services PA Department of Human Services 93.645 2201PAFPSS Children and Youth (Title IV-B)-30,785 30,785 --
Title IV-E Foster Care PA Department of Human Services 93.658 2301PAFOST Children and Youth (899,414)1,634,003 1,397,564 662,975 -
COVID - Title IV-E Foster Care PA Department of Human Services 93.658 2301PAFOST Children and Youth -(8)(8)--
Total 93.658 (899,414)1,633,995 1,397,556 *662,975 -
COUNTY OF FRANKLIN, PENNSYLVANIA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED DECEMBER 31, 2025
See accompanying notes to the Schedule of Expenditures of Federal Awards.
Page 7
(Accrued)/Accrued/
Deferred Federal Federal (Deferred)Total
Pass Through AL Pass Through Program Name/Revenue at Grant Grant Revenue at Paid to
Federal Grantor / Program Agency Number Number County Department December 31, 2024 Receipts Expenditures December 31, 2025 Subrecipients
COUNTY OF FRANKLIN, PENNSYLVANIA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED DECEMBER 31, 2025
Title IV-E Adoption Assistance PA Department of Human Services 93.659 2301PAADPT Children and Youth (873,495)1,481,492 1,298,768 *690,771 -
Title IV-E Guardianship Assistance (SPLC)PA Department of Human Services 93.090 2301PAGARD Children and Youth (95,884)155,832 126,540 66,592 -
Title IV-E Prevention Program PA Department of Human Services 93.472 N/A Children and Youth (20,244)44,328 31,549 7,465 -
Child Support Enforcement PA Department of Human Services 93.563 N/A Domestic Relations 3,107,103 1,262,331 1,637,964 (2,731,470)-
Social Services Block Grant PA Department of Human Services 93.667 N/A Children and Youth -87,910 87,910 --
Social Services Block Grant PA Department of Human Services 93.667 N/A Mental Health (156)6,855 7,012 313 100
Social Services Block Grant PA Department of Human Services 93.667 N/A Intellectual Disabilities (1,722)66,864 67,753 2,611 -
Total 93.667 (1,878)161,629 162,675 2,924 100
Chafee Foster Care Independence Program PA Department of Human Services 93.674 N/A Children and Youth (8,813)10,286 11,782 10,309 -
Child Abuse and Neglect State Grants PA Department of Human Services 93.669 N/A Children and Youth (7,616)--7,616 -
Medicaid Cluster
Medical Assistance Program PA Department of Aging 93.778 N/A MA Programs (1,528)20,402 25,380 6,506 -
Medical Assistance Program PA Department of Human Services 93.778 N/A Domestic Relations (25)318 293 --
Medical Assistance Program PA Department of Human Services 93.778 N/A Mental Health (54,949)87,034 89,877 57,792 -
Medical Assistance Program PA Department of Human Services 93.778 N/A Early Intervention (28,503)56,521 54,369 26,351 -
Medical Assistance Program PA Department of Human Services 93.778 N/A Intellectual Disabilities (148,788)316,737 318,378 150,429 -
Medical Assistance Program PA Department of Human Services 93.778 N/A Intellectual Disabilities ARPA Admin 1,060 41,871 11,319 (31,612)-
Medical Assistance Program PA Department of Human Services 93.778 N/A Children and Youth (13,163)12,869 12,502 12,796 -
Total Medicaid Cluster (245,896)535,752 512,118 222,262 -
Opioid State Targeted Response PA Drug and Alcohol Programs 93.788 N/A Drug and Alcohol (268,022)655,634 594,316 206,704 -
Opioid State Targeted Response PA Executive Offices 93.788 2022/2023-OG-SU-40013 PCCD - Jail Based MAT Program (89,255)178,723 89,468 --
Total 93.788 (357,277)834,357 683,784 206,704 -
Block Grants for Community Mental Health PA Department of Human Services 93.958 N/A Mental Health 10,556 288,761 266,265 (33,052)800
COVID - Block Grants for Community Mental Health PA Department of Human Services 93.958 N/A Mental Health Federal Crisis Grant (299,302)--299,302 -
Total 93.958 (288,746)288,761 266,265 266,250 800
Block Grants for Prevention & Treatment of Substance Abuse PA Drug and Alcohol Programs 93.959 N/A Drug and Alcohol (130,016)323,248 266,894 73,662 -
COVID - Block Grants for Prevention & Treatment of Substance Abuse PA Drug and Alcohol Programs 93.959 N/A Drug and Alcohol (74,290)384,573 310,283 --
Total 93.959 (204,306)707,821 577,177 73,662 -
Total U.S. Department of Health and Human Services (56,060)8,267,292 8,176,135 (35,097)900
U.S. Department of Justice
Violence Against Women Formula Grants PA Executive Offices 16.588 N/A District Attorney -17,894 31,250 13,356 -
Drug Court Discretionary Grant Program PA Executive Offices 16.585 N/A Department of Justice (29,883)96,693 89,434 22,624 -
Equitable Sharing Program PA Executive Offices 16.922 N/A Drug Task Force 2,985 4,510 7,495 --
Re-Entry Housing PA Executive Offices 16.738 2020/2021-JG-LS-36718 Executive Office (15,665)24,702 9,037 --
Small Rural Tribal Body Worn Camera Grant PA Executive Offices 16.835 46846504 Sheriff (10,568)24,000 13,432 --
COSSUP Grant PA Executive Offices 16.838 2022-CO-01-41017 Executive Office (56,679)152,762 99,429 3,346 -
Total U.S. Department of Justice (109,810)320,561 250,077 39,326 -
See accompanying notes to the Schedule of Expenditures of Federal Awards.
Page 8
(Accrued)/Accrued/
Deferred Federal Federal (Deferred)Total
Pass Through AL Pass Through Program Name/Revenue at Grant Grant Revenue at Paid to
Federal Grantor / Program Agency Number Number County Department December 31, 2024 Receipts Expenditures December 31, 2025 Subrecipients
COUNTY OF FRANKLIN, PENNSYLVANIA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED DECEMBER 31, 2025
U.S. Department of Homeland Security
Emergency Management Performance Grants PA Emergency Management Agency 97.042 EMP-2024-EP-05007 Dept. of Emergency Mgmt.(69,273)69,273 ---
Emergency Management Performance Grants PA Emergency Management Agency 97.042 EMP-2025-EP-05001 Dept. of Emergency Mgmt.(12,333)-56,668 69,001 -
Emergency Management Performance Grants PA Emergency Management Agency 97.042 N/A Dept. of Emergency Mgmt. - 911 --32,949 32,949 -
Emergency Management Performance Grants PA Emergency Management Agency 97.067 EMW-2021-SS-00074 Dept. of Emergency Mgmt.65,976 -65,976 --
Total U.S. Department of Homeland Security (15,630)69,273 155,593 101,950 -
U.S. Department of Transportation
Highway Planning and Construction PA Department of Transportation 20.205 N/A RTPO/Liquid Fuels (137,217)326,078 372,441 183,580 -
Interagency Hazardous Materials Public Sector Training PA Emergency Management Agency 20.703 N/A HAZMAT (5,112)8,372 14,179 10,919 -
Total U.S. Department of Transportation (142,329)334,450 386,620 194,499 -
U.S. Department of Treasury
COVID - Coronavirus State and Local Fiscal Recovery Funds PA Dept. of Comm. & Econ. Development 21.027 N/A Various 981,403 -586,629 (394,774)585,711
Total U.S. Department of Treasury 981,403 -586,629 (394,774)585,711
U.S. Election Assistance Commission
HAVA Election Security Grants PA Department of State 90.404 2022-HAVA-28 Elections (12,353)12,353 ---
HAVA Election Security Grants PA Department of State 90.404 2024-HAVA-28 Elections --5,103 5,103 -
Total 90.404 (12,353)12,353 5,103 5,103 -
Total U.S. Election Assistance Commission (12,353)12,353 5,103 5,103 -
National Endowment for the Humanities
National Digital Newspaper Program N/A 45.149 N/A Archives 5,858 -5,858 --
Total National Endowment for the Humanities 5,858 -5,858 --
TOTAL FEDERAL GRANTS 385,633$10,383,991$10,752,451$(17,173)$1,237,677$
* Audited as Major
See accompanying notes to the Schedule of Expenditures of Federal Awards.
Page 9
COUNTY OF FRANKLIN, PENNSYLVANIA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED DECEMBER 31, 2025
NOTE 1:REPORTING ENTITY
The COUNTY OF FRANKLIN, PENNSYLVANIA (the "County") as the reporting entity for
financial reporting purposes is defined in Note 1 to the County's financial statements. For
purposes of preparing the schedule of expenditures of federal awards, the County's reporting
entity differs from that used for financial purposes, in that awards received and expended, if
any, by the following entities are excluded:
- Franklin County Industrial Development Authority
- Tuscarora Managed Care Alliance- Franklin County Conservation District
- Franklin County Redevelopment Authority- Letterkenny Industrial Development Authority
Direct awards pertaining to these entities have been excluded from the accompanying
schedules principally because the County is not directly involved in maintaining the
accounting records or systems of internal accounting and administrative controls for these
entities. Where applicable, these entities have arranged for the issuance of separate Single
Audit Reports containing their audited financial statements and schedule of expenditures of
federal awards and all required audit reports.
Except as indicated above, the accompanying schedule of expenditures of federal awards
presents the activity of all federal award programs of the County.
NOTE 2:BASIS OF ACCOUNTING
The accompanying schedule of expenditures of federal awards is presented using the
modified accrual basis of accounting, which is described in Note 1 to the County's financial
statements. The County did not use the 10% de minimis indirect cost rate.
NOTE 3:RISK-BASED AUDIT APPROACH
The 2025 threshold for determining Type A and Type B Programs was $1,000,000.
The following Type A programs were audited as major:
The amount expended under programs audited as major federal programs for the year ended
December 31, 2025, totaled $2,696,324 or 25.08% of total federal expenditures.
Page 10
INDEPENDENT ACCOUNTANT’S REPORT ON APPLYING AGREED-UPON
PROCEDURES TO THE FINANCIAL SCHEDULES AND EXHIBITS REQUIRED BY
THE PENNSYLVANIA DEPARTMENT OF HUMAN SERVICES
County Commissioners
County of Franklin
Chambersburg, Pennsylvania
We have performed the procedures enumerated below on the financial schedules and exhibits of theCOUNTY OF FRANKLIN, PENNSYLVANIA (the “County”) required by the Commonwealth ofPennsylvania Department of Human Services (“DHS”) DHS Single Audit Supplement for the fiscal yearended June 30, 2025 and calendar year ended December 31, 2025. The County’s management isresponsible for the financial schedules and exhibits required by the DHS Single Audit Supplement
The County has agreed to and acknowledged that the procedures performed are appropriate to meet theintended purpose of assisting DHS in determining whether the County complied with the reportingrequirements as specified by the procedures in the DHS Single Audit Supplement. This report may not besuitable for any other purpose. The procedures performed may not address all the items of interest to auser of this report and may not meet the needs of all users of this report and, as such, users areresponsible for determining whether the procedures performed are appropriate for their purpose.
The procedures and associated findings are as follows:
a) We have verified by comparison of the amounts and classifications that the supplemental financial
schedules listed below, which summarize amounts reported to DHS for fiscal year ended June 30,
2025, and calendar year ended December 31, 2025, have been accurately compiled based on the
audited books and records of the County. We have also verified by comparison to the example
schedules that these schedules are presented, at a minimum, at the level of detail and in the format
required by the DHS Single Audit Supplement pertaining to this period.
Program Name
Exhibit
Number
Referenced
Schedule/Exhibit
Child Support Enforcement A-1(a) Comparison of Single Audit Expenditures with
Reported Expenditures
A-1(c) Comparison of Reported Incentives to Incentives
on Deposit
A-1(d) Comparison of Single Audit Title IV-D
Account with Reported Title IV-D Account
Early Intervention Services V(a)EI Schedule of Revenues, Expenditures, and
Carryover Funds – EI
V(b)EI Report of Income and Expenditures – EI
Page 11
Program Name
Exhibit
Number
Referenced
Schedule/Exhibit
County Human Services Block Grant VI(a)BG-S Block Grant Report of Income and
Expenditures
VI(b)BG-S Non-Block Grant Summary Report
b) We have inquired of management regarding adjustments to reported revenues or expenditures which
were not reflected on the reports submitted to DHS for the period in question.
c) In regard to the Reconciliation Schedule included as Exhibit XX, we have performed the following
procedures:
1. Agree the expenditure amounts listed on the Reconciliation Schedule under the “Federal
Expenditures per the SEFA” column to the audited Schedule of Expenditures of Federal Awards
(“SEFA”).
2. Agree the receipt amounts listed on the Reconciliation Schedule under the “Federal Awards
Received per the audit confirmation reply from Pennsylvania” column to the subrecipient Federal
amounts that were reflected in the audit confirmation reply from the Commonwealth of
Pennsylvania Office of Budget, Comptroller Operations.
3. Recalculate the amounts listed under the “Difference” column and the “% Difference” column.
4. Agree the amounts listed under the “Difference” column to the audited books and records of the
County.
5. Agree the “Detailed Explanation of the Differences” to the audited books and records of the
County.
d) In regard to the Children and Youth Agency Child Protective Services Law (CPSL) Monitoring of In-
Home Purchased Services Provider schedule included as Exhibit XXI, we have performed the
following procedures:
1. Reconcile the list of providers under “Provider Name” column A to the providers who were paid
for In-Home Purchased Services during the year according to the County Children and Youth
Agency’s (CCYA) general ledger, cash disbursements journal, or similar record.
2. Agree the response in column B to the appropriate Provider contract.
3. Agree the information in columns C through I to the CCYA’s monitoring records for In-Home
Purchased Service Providers.
e) The processes noted in (a) through (d) above disclosed that no adjustments and/or findings were
necessary.
Page 12
We were engaged by the County to perform this agreed-upon procedures engagement and conducted
our engagement in accordance with attestation standards established by the American Institute of
Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the
objective of which would be the expression of an opinion or conclusion, respectively, on the financial
schedules and exhibits required by the DHS Single Audit Supplement. Accordingly, we do not express
such an opinion or conclusion. Had we performed additional procedures, other matters might have come
to our attention that would have been reported to you.
We are required to be independent of the County and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of the COUNTY OF FRANKLIN,
PENNSYLVANIA’s management and the Pennsylvania Department of Human Services and is not
intended to be and should not be used by anyone other than those specified parties.
ZELENKOFSKE AXELROD LLC
Harrisburg, Pennsylvania
July 31, 2026
Page 13
EXHIBIT A-1 (a)
(A)(B)(C)(D)(E)(A)(B)(C)(D)(E)(A)(B)(C)(D)(E)
Incentive Amount Paid Incentive Amount Paid Incentive Amount Paid
Calendar Quarter Ended 3/31/2025 Total Unallowable Paid Costs Net (A-B-C)FFP (D x E)Total Unallowable Paid Costs Net (A-B-C)FFP (D x E)Total Unallowable Paid Costs Net (A-B-C)FFP (D x E)
1. Salary/Overhead (Exclude Blood Tests)550,532$21,982$150,000$378,550$66%249,843$550,532$21,982$150,000$378,550$66%249,843$-$-$-$-$66%-$
2. Fees/Costs 3 --3 66%3 3 --3 66%3 ----66%-
3. Interest/Program Income 3,772 147 -3,625 66%2,392 3,772 147 -3,625 66%2,392 ----66%-
4. Blood Testing Fees 363 --363 66%240 363 --363 66%240 ----66%-
5. Subtotal (1-2-3-4)546,395 21,835 150,000 374,560 247,208 546,395 21,835 150,000 374,560 247,208 -----
6. Blood Testing 535 --535 66%353 535 --535 66%353 ----66%-
7. ADP ----66%-----66%-----66%-
Calendar Quarter Ended 6/30/2025
1. Salary/Overhead (Exclude Blood Tests)586,195$22,128$177,000$387,067$66%255,465$586,195$22,128$177,000$387,067$66%255,465$-$-$-$-$66%-$
2. Fees/Costs 3 --3 66%3 3 --3 66%3 ----66%-
3. Interest/Program Income 4,392 167 -4,225 66%2,789 4,392 167 -4,225 66%2,789 ----66%-
4. Blood Testing Fees 550 --550 66%363 550 --550 66%363 ----66%-
5. Subtotal (1-2-3-4)581,249 21,961 177,000 382,288 252,310 581,249 21,961 177,000 382,288 252,310 -----
6. Blood Testing 484 --484 66%319 484 --484 66%319 ----66%-
7. ADP ----66%-----66%-----66%-
Calendar Quarter Ended 9/30/2025
1. Salary/Overhead (Exclude Blood Tests)530,188$19,835$190,500$319,853$66%211,102$530,188$19,835$190,500$319,853$66%211,102$-$-$-$-$66%-$
2. Fees/Costs 3 --3 66%3 3 --3 66%3 ----66%-
3. Interest/Program Income 4,143 155 -3,988 66%2,633 4,143 155 -3,988 66%2,633 ----66%-
4. Blood Testing Fees 341 --341 66%225 341 --341 66%225 ----66%-
5. Subtotal (1-2-3-4)525,700 19,680 190,500 315,520 208,241 525,700 19,680 190,500 315,520 208,241 -----
6. Blood Testing 509 --509 66%336 509 --509 66%336 ----66%-
7. ADP ----66%-----66%-----66%-
Calendar Quarter Ended 12/31/2025
1. Salary/Overhead (Exclude Blood Tests)539,150$20,532$177,000$341,618$66%225,467$539,150$20,532$177,000$341,618$66%225,467$-$-$-$-$66%-$
2. Fees/Costs 3 --3 66%3 3 --3 66%3 ----66%-
3. Interest/Program Income 4,263 163 -4,100 66%2,705 4,263 163 -4,100 66%2,705 ----66%-
4. Blood Testing Fees 183 --183 66%121 183 --183 66%121 ----66%-
5. Subtotal (1-2-3-4)534,699 20,369 177,000 337,330 222,638 534,699 20,369 177,000 337,330 222,638 -----
6. Blood Testing 795 --795 66%525 795 --795 66%525 ----66%-7. ADP ----66%-----66%-----66%-
COUNTY OF FRANKLIN, PENNSYLVANIA
CHILD SUPPORT ENFORCEMENT
COMPARISON OF SINGLE AUDIT EXPENDITURES WITH REPORTED EXPENDITURES
FOR THE YEAR ENDED DECEMBER 31, 2025
Single Audit Expenditures Reported Expenditures Single Audit Over(Under) Reported
Page 14
EXHIBIT A-1 (c)
MSE
Incentive Paid Cost Worksheet
3,415,860 3,415,860 0
3,324,324 3,324,324 0 ( X )Separate Bank Account
3,206,517 3,206,517 0 ( )Restricted Fund
3,149,639 3,149,639 0 ( ) Other: ______________
3,035,484 3,035,484 0
June 30
September 30
December 31
COUNTY OF FRANKLIN, PENNSYLVANIA
CHILD SUPPORT ENFORCEMENT
COMPARISON OF REPORTED INCENTIVES TO INCENTIVES ON DEPOSIT
FOR THE YEAR ENDED DECEMBER 31, 2025
Incentive BalanceMonth
January 1
March 31
Type of Account Structure
Page 15
EXHIBIT A-1(d)
County Year Ended
Single Single
Audit Reported Audit
TITLE IV-D TITLE IV-D Over/(Under)
Account Account Reported
Balance at January 1 3,583,971$3,583,971$-$
Receipts:
Total Receipts
Intra-fund Transfers - In
Funds Available 5,550,599$5,550,599$-$
Disbursements:
Performance Incentive Paid Costs 694,500$694,500$-$
Transfers to General Fund ---
Vendor Payments 1,509,323 1,509,323 -
Bank Charges ---
Other:---
Total Disbursements
Intra-fund Transfers - Out 168,111 168,111 -
Balance at December 31
County Share
Transfer
COUNTY OF FRANKLIN, PENNSYLVANIA
CHILD SUPPORT ENFORCEMENT
COMPARISON OF SINGLE AUDIT TITLE IV-D ACCOUNT WITH REPORTED TITLE IV-D ACCOUNT
FOR THE YEAR ENDED DECEMBER 31, 2025
Franklin December 31, 2025
Page 16
EXHIBIT V(a)EI
Cost Eligible Grant
Total for DHS Balance of Fund Total Fund
Carryover Allotment Allocation Participation Funds Adjustments Balance
Appropriation (1)(2)(3)(4)(5)(6)(7)
A. Early Intervention Services
1. Early Intervention Services 10235 -$1,187,668$1,187,668$1,181,495$6,173$-$6,173$
2. Early Intervention Training 10235 -4,218 4,218 4,218 ---
3. Early Intervention Administration 10235 -72,208 72,208 72,208 ---
4. Infants & Toddlers w/Disabilities (Part C)70170 -144,473 144,473 144,473 ---
5. Medicaid Administration - State 10235 -57,362 57,362 56,521 841 -841
6. Reserved 00001 -------
Sources of DHS Funds
COUNTY OF FRANKLIN, PENNSYLVANIA
SCHEDULE OF REVENUES, EXPENDITURES, AND CARRYOVER FUNDS - EARLY INTERVENTION SERVICES
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
DHS Funds Available
Page 17
EXHIBIT V(b)EI
Admin Office Early Intervention
Service
Coordination Total
II. TOTAL EXPENDITURES 208,396$1,292,527$186,067$1,686,990$
III. COSTS OVER ALLOCATION
A. County Funded Eligible ----
B. County Funded Ineligible ----
C. Other Eligible ----
D. Other Ineligible ----
Subtotal Costs Over Allocation ----
IV. REVENUES
A. Program Service Fees ----
B. Private Insurance ----
C. Medical Assistance ----
D. Medical Assistance Admin Claims - El Waiver 19,812 --19,812
E. Medical Assistance Admin Claims - El Other 36,709 --36,709
F Earned Interest 15,123 --15,123
G Other -609 -609
Subtotal Revenues 71,644 609 -72,253
V. DHS REIMBURSEMENT
A. DHS Cat. Funding 90%72,208 1,162,726 167,460 1,402,394
B. DHS Cat. Funding 100%56,521 --56,521
Subtotal DHS Reimbursement 128,729 1,162,726 167,460 1,458,915
VI. 10% COUNTY MATCH 8,023 129,192 18,607 155,822
Subtotal County Match 8,023 129,192 18,607 155,822
VII. TOTAL DHS REIMB. & COUNTY MATCH 136,752 1,291,918 186,067 1,614,737
COUNTY OF FRANKLIN, PENNSYLVANIA
REPORT OF INCOME AND EXPENDITURES - EARLY INTERVENTION SERVICES
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
COUNTY OF FRANKLIN, PENNSYLVANIA
COUNTY REPORT OF INCOME AND EXPENDITURES
COUNTY HUMAN SERVICES BLOCK GRANT
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
Page 18
Exhibit VI(a) BG - S
Sources of Funding:Appropriation (1)Health Disabilities Assistance HSS D&A Total (3)(4)(5)
1 State Human Services Block Grant Multiple 5,692,211$3,994,211$623,020$197,999$278,605$422,225$5,516,060$176,151$35,429$211,580$
2 SSBG Multiple 76,559 6,385 70,174 ---76,559 ---
3 Reserved ----------
4 CMHSBG 70167 271,681 271,681 ----271,681 ---
5 Reserved ----------
6 Reserved ----------
Total for Block Grant 6,040,451$4,272,277$693,194$197,999$278,605$422,225$5,864,300$176,151$35,429$211,580$
I. Unexpended Allocation 176,151$
II. Maximum Retained Earnings (5%)284,611$
III. Waiver Requested Money (If applicable)-$
IV. Total Requested Retained Earnings 176,151$
I. FY 23-24 Retained Earnings 194,850$
II. Total Expended Retained Earnings - 5%194,850$
III. Amounts to be Returned to DHS -$
Retained Earnings
Block Grant Reporting Costs Eligible for DHS Participation (2)
Prior Year Retained Earnings
COUNTY OF FRANKLIN, PENNSYLVANIA
COUNTY REPORT OF INCOME AND EXPENDITURES
COUNTY HUMAN SERVICES BLOCK GRANT
SCHEDULE OF FUND BALANCES - SUMMARY REPORT
Page 19
Exhibit VI(b) BG - S
Costs Eligible
DHS for DHS Balance Total
Total Carryover Allotment Allocation Participation of Funds Adjustments Fund Balance
Appropriation ( 1 )( 2 )( 3 )( 4 )( 5 )( 6 )( 7 )
A. Mental Health Services
1 State - Base Fund Increase 10248 -$685,308$685,308$685,308$-$-$-$
2 State - CHIPP Services FY22-23 LTSR Start-Up 10248 -------
3 State-CHIPP Services FY23-24 10248 -------
4 Reserved 10248 -------
5 State-CHIPP Services FY24-25 10248 -------
6 State-Forensic ACLU 10248 -544,000 544,000 219,189 324,811 -324,811
7 Federal - PATH Homeless Grant 70154 34,350 54,558 88,908 56,179 32,729 -32,729
8 Federal - CMHSBG - General Training 70167 14,604 -14,604 14,604 ---
9 Federal - CMHSBG - Special Projects 70167 -------
10 Federal - CMHSBG - BSCA 70167 -------
11 Federal - 988 Planning Initiative 70651 -------
12 Federal - COVID-19 CMHSBG 87410 -------
13 Federal - COVID-19 ARPA 87410 232,300 -232,300 3,000 229,300 -229,300
14 Reserved -------
Subtotal Mental Health Services 281,254$1,283,866$1,565,120$978,280$586,840$-$586,840$
B. Intellectual Disabilities Services
1 Reserved 00002 -$-$-$-$-$-$-$
2 Reserved 00002 -------
3 ARPA Respite 10255 34,624 38,056 72,680 34,624 38,056 -38,056
4 ARPA Base-Rate Increase 10255 -30,780 30,780 30,780 ---
5 ID-A Supportive Housing Pilot 60509 -------
6 ARPA-PCCRC 10255/70175 -------
7 ARPA Administration-State & Federal 10255/70175 19,236 83,742 102,978 19,236 83,742 -83,742
Subtotal Intellectual Disabilities Services 53,860$152,578$206,438$84,640$121,798$-$121,798$
C. Total for Non-Block Grant Reporting 335,114$1,436,444$1,771,558$1,062,920$708,638$-$708,638$
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
Sources of Funding
(A)(B)(C) (D) (E)(F) (G)
County Listing Expenditures
Early Intervention EI Infant/Toddler 84.181 120,668$167,477$(46,809)$-28%
The County accrued additional expenditures of $23,005 in the prior year and deferred expenditures of
$23,806 in the current year.
Guardianship Assistance SPLC 93.090 126,540 155,991 (29,451)-19%
The County accrued additional expenditures of $95,884 in the prior year and accrued additional
expenditures of $66,592 in the current year. $159 is related to payments recorded by the state under
AL 93.090, the County has recorded these payments under AL 93.658.
Mental Health PATH 93.150 76,151 68,197 7,954 12%
The County deferred receipts of $41,627 in the prior year and accrued additional expenses of $13,639
in the prior year. The County deferred receipts of $20,034 in the current year.
Child Welfare Title IV-E Prevention and Grants 93.472 31,549 45,099 (13,550)-30%
The County accrued additional expenditures of $20,244 in the prior year, and accrued additional
93.472, the County has recorded these payments under AL 93.658.
Child Welfare
Special Grants - Promoting Safe &
Stable Families 93.556 14,788 72,757 (57,969)-80%
The County accrued additional expenditures of $58,410 in the prior year and accrued additional
expenditures of $573 in the current year. The County deferred expenditures of $220 in the prior year
and deferred additional expenditures of $353 in the current year.
Child Welfare TANF 93.558 357,229 355,220 2,009 1%
The County accrued additional expenditures of $281,831 in the prior year and accrued additional
expenditures of $283,840 in the current year.
Domestic Relations Child Support Enforcement 93.563 1,637,964 948,207 689,757 73%
The County noted a net timing difference between the State confirm and receipt by the County in the
amount of $18,243. Additionally, the County used $694,500 in performance incentive towards the
program in the current year.
Child Welfare IV-E Foster Care 93.658 1,397,556 1,629,482 (231,926)-14%
The County accrued additional expenditures of $899,414 in the prior year and accrued additional
expenditures of $662,975 in the current year. $772 is related to payments recorded by the state under
AL 93.472, the County has recorded these payments under AL 93.658. $3,586 is related to payments
recorded by the state under AL 93.659, the County has recorded these payments under AL 93.658.
$159 is related to payments recorded by the state under AL 93.090, the County has recorded these
payments under AL 93.658.
Child Welfare IV-E Adoption Assistance 93.659 1,298,768 1,485,078 (186,310)-13%
expenditures of $690,771 in the current year. $3,585 is related to payments recorded by the state
under AL 93.659, the County has recorded these payments under AL 93.658.
Mental Health SSBG 93.667 7,012 6,385 627 10%
The County accrued additional expenditures of $313 in the current year. and $156 in the prior year
The remaining difference of $470 are payments received from Fulton County.
Intellectual Disabilities SSBG 93.667 67,753 61,698 6,055 10%
County in the current year. The remaining difference of $5,166 are payments received from Fulton
County.
Child Welfare Title IV-E Medicaid Eligibility 93.778 12,502 12,868 (366)-3%expenditures of $12,796 in the current year.
Early Intervention MA Early Intervention 93.778 54,369 56,521 (2,152)-4%
The County accrued additional expenditure of $28,503 in the prior year and accrued additional
expenditures of $26,351 in the current year.
Intellectual Disabilities Admin Waiver - MA 93.778 318,378 281,493 36,885 13%
The County accrued additional expenditures of $148,788 in the prior year and $150,429 in the current
year. The remaining difference of $35,244 are payments received from Fulton County.
Intellectual Disabilities ARPA Staffing 93.778 11,319 41,871 (30,552)-73%year.
Mental Health Admin Claims 93.778 89,877 72,418 17,459 24%
The County accrued additional expenditures of $54,949 in the prior year and $57,792 in the current
year. The remaining difference of $14,616 are payments received from Fulton County.
Mental Health Federal COVID Grants 93.958 ---0%
The County recorded a deferral of $229,302 in the prior year, and a deferral of $229,302 in the current
year.
Mental Health CMHBG Block Grant 93.958 266,265 266,681 (416)0%
The County recorded a deferral of $19,299 in the prior year and a deferral of $42,239 in the current
year. The County accrued additional expenditures of $8,743 in the prior year and $9,187 in the current
year. The remaining difference of $22,080 are payments received from Fulton County.
Total 6,019,458$5,856,742$162,716$2.78%
Federal Awards Passed through the Pennsylvania Department of Human Services
Expenditures per the SEFA to Revenue per the Pennsylvania Audit Confirmation Reply
For the Year Ended December 31, 2025
SUPPLEMENTAL SCHEDULE RECONCILIATION
Page 20
Exhibit XX
COUNTY CHILDREN AND YOUTH AGENCY
CHILD PROTECTIVE SERVICES LAW (CPSL) MONITORING
OF IN-HOME PURCHASED SERVICE PROVIDERS
SUPPLEMENTAL SCHEDULE
COUNTY: FRANKLIN PERIOD ENDED: December 31, 2025
IF COLUMN D IS YES:
(A)(B)(C)(D)(E)(F)(G)(H)(I)
Provider
Name
Does Provider Contract
Include CPSL
Requirements
Most Recent
Monitoring Date
Monitored During
the Current Year
(Yes/No)
List Any Exceptions
Noted During
Current Year Monitoring
If Applicable
Was CAP
Submitted
Is CAP
Acceptable
to CCYA
Date Follow-Up
Was Done On
Prior Year
Monitoring
Has Provider
Implemented the
CAP
Adelphoi Village Yes 11/28/2023 No N/A N/A
Alternative Behavior Consultants Yes 12/26/2025 Yes None N/A N/A
Children's Aid Society of Franklin County Yes 12/26/2024 No N/A N/A
Diakon Child Family & Community Ministries Yes 12/24/2024 No N/A N/A
Justice Works Youthcare Yes 11/28/2023 No N/A N/A
Over the Rainbow Children's Advocacy Center Yes 12/26/2025 Yes None N/A N/A
COUNTY OF FRANKLIN, PENNSYLVANIA
Page 21
Exhibit XXI
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Page 23
COUNTY OF FRANKLIN, PENNSYLVANIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2025
Section I - Summary of Auditor’s Results
Financial Statements
Type of auditor’s report issued: Unmodified
Internal control over financial reporting:
Material weakness(es) identified? yes X no
Significant deficiency(ies) identified that are not considered to be material weaknesses?
yes X none reported
Noncompliance material to financial statements noted? yes X no
Federal Awards
Internal control over major programs:
Material weakness(es) identified? _ yes X no
Significant deficiency(ies) identified that are not considered to be material weaknesses?
X yes _ none reported
Type of auditor’s report issued on compliance for major programs: Unmodified
Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516 (a)?
X yes no
Identification of major programs
Name of DHS Programs
Child Support Enforcement
Dollar threshold used to distinguish between Type A and Type B programs: $1,000,000
Auditee qualified as low-risk auditee? X yes no
Page 24
COUNTY OF FRANKLIN, PENNSYLVANIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)
FOR THE YEAR ENDED DECEMBER 31, 2025
Section II - Financial Statement Findings
None noted.
Section III - Federal and Pennsylvania Department of Human Services Awards’ Findings and Questioned
Costs
Finding 2025-001 Special Tests & Provisions – Payment Rate Setting and Application
ALN 93.568 Foster Care – Title IV-E
Criteria:In accordance with 45 CFR section 1356.21(m)(1), the County is
required to review at reasonable, specific, time-limited periods the
amounts of the payments made for foster care maintenance to assure
their continued appropriateness. And in accordance with 45 CFR section
1356.60(a)(1), federal financial participation (FFP) is only available to
title IV-E agencies under an approved title IV-E plan for allowable costs
for foster care maintenance.
Condition:For 2 out of 60 maintenance rates tested, we noted that the amount offoster care maintenance requested for reimbursement on the IV-Einvoice was greater than the allowable rate as the rate that wasrequested was the previously allowable rate.
Cause:The County does not have adequate procedures in place to ensurecontrols over Federal Special Tests & Provisions – Payment Rate Settingand Application compliance requirements are operating effectively.
Effect:Adequate internal controls are not in place over Federal Special Tests &Provisions – Payment Rate Setting and Application compliancerequirements and the County is not in compliance with the requirement.
Questioned Costs:$464.
Recommendation:Procedures should be implemented to ensure that County only requests
reimbursement for the amount of allowable foster care maintenance and
that rates are updated when new allowable rates are determined.
Management’s Response:The County agrees with the finding and has implemented procedures to
ensure all future foster care maintenance for which reimbursement is
sought is allowable.
Page 25
COUNTY OF FRANKLIN, PENNSYLVANIA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
DECEMBER 31, 2025
The summary which follows indicates the current year status of findings identified in the prior year Single Audit
Report.
Prior Year Brief Description Current
None noted