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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 Adams Gettysburg, Pennsylvania
We have performed the procedures enumerated below, on the financial schedules and exhibits of the COUNTY OF ADAMS, PENNSYLVANIA required by the Commonwealth of Pennsylvania Department of Human Services (“DHS”) Single Audit Supplement for the fiscal year ended June 30, 2025 and calendar year ended December 31, 2025. The COUNTY OF ADAMS, PENNSYLVANIA’s management is responsible for the financial schedules and exhibits required by the DHS Single Audit Supplement.
The COUNTY OF ADAMS, PENNSYLVANIA has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting DHS in determining whether the County complied with the reporting requirements as specified by the procedures in the DHS Single Audit Supplement. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible 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 OF ADAMS, PENNSYLVANIA. 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 |
|---|---|---|
| Title IV-D Child Support Enforcement | A-1(a) A-1(b) A-1(c) | Summary of Expenditures PASCES OCSE 157 Data Reliability Validation 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 | |
| Combined Homeless Assistance | XIX(a) NBG | Schedule of Revenues and Expenditures |
| County Children and Youth Agency | XXI | Child Protective Services Law (CPSL) Monitoring of In-Home Purchased Service Provider Programs |