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  • 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.
  • In regard to the Reconciliation Schedule included as Exhibit XX, we have performed the following procedures:
  • Agreed 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”).
  • Agreed 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.
  • Recalculated the amounts listed under the “Difference” column and the “% of Difference” column.
  • Agreed the amounts listed under the “Difference” column to the audited books and records of the County.
  • Agreed the “Detailed Explanation of the Differences” to the audited books and records of the County.
  • In regards 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:
  • 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.
  • Agree the response in column B to the appropriate Provider contract.
  • Agree the information in columns C through I to the CCYA's monitoring records for In-Home Purchased Service Providers.
  • The processes noted in (a) through (d) above disclosed that no adjustments and/or findings were necessary.

We were engaged by the COUNTY OF ADAMS, PENNSYLVANIA to perform this agreed-upon procedure 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.