[ { "page": 1, "items": [ { "page": 1, "type": "TEXT", "location": { "l": 235.44, "t": 556.56, "r": 375.36, "b": 523.92 }, "text": "COUNTY OF ADAMS\nPENNSYLVANIA", "reading_order": 0 }, { "page": 1, "type": "TEXT", "location": { "l": 246.96, "t": 507.6, "r": 365.04, "b": 495.84 }, "text": "SINGLE AUDIT REPORT", "reading_order": 1 }, { "page": 1, "type": "TEXT", "location": { "l": 220.56, "t": 480.96, "r": 391.2, "b": 469.44 }, "text": "YEAR ENDED DECEMBER 31, 2025", "reading_order": 2 } ] }, { "page": 2, "items": [ { "page": 2, "type": "TITLE", "location": { "l": 214.8, "t": 720, "r": 397.2, "b": 680.88 }, "text": "COUNTY OF ADAMS, PENNSYLVANIA\nSINGLE AUDIT REPORT\nYEAR ENDED DECEMBER 31, 2025", "reading_order": 0, "level": 3 }, { "page": 2, "type": "TITLE", "location": { "l": 276.48, "t": 627.6, "r": 335.52, "b": 614.64 }, "text": "CONTENTS", "reading_order": 1, "level": 3 }, { "page": 2, "type": "TEXT", "location": { "l": 69.36, "t": 601.68, "r": 540.24, "b": 282.48 }, "text": "Page\n\nIndependent Auditor's 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\n1-2\n\nIndependent Auditor's Report on Compliance for Each Major Federal and Pennsylvania Department of Human Services Program, Report on Internal Control over Compliance Required by 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 the Uniform Guidance\n3-6\n\nSchedule of Expenditures of Federal Awards\n7-8\n\nNotes to Schedule of Expenditures of Federal Awards\n9\n\nIndependent Accountant's Report on Applying Agreed-Upon Procedures to the Financial Schedules and Exhibits Required by the Pennsylvania Department of Human Services\n10-12\n\nPennsylvania Department of Human Services Schedules and Exhibits\n13-19\n\nSchedule of Findings and Questioned Costs\n20-23\n\nSummary Schedule of Prior Audit Findings\n24", "reading_order": 2 } ] }, { "page": 3, "items": [ { "page": 3, "type": "TEXT", "location": { "l": 80.16, "t": 684.24, "r": 531.12, "b": 648 }, "text": "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", "reading_order": 0 }, { "page": 3, "type": "TITLE", "location": { "l": 239.28, "t": 637.68, "r": 372.72, "b": 625.68 }, "text": "Independent Auditor's Report", "reading_order": 1, "level": 3 }, { "page": 3, "type": "TEXT", "location": { "l": 70.08, "t": 615.12, "r": 177.6, "b": 602.88 }, "text": "County Commissioners", "reading_order": 2 }, { "page": 3, "type": "TEXT", "location": { "l": 70.32, "t": 602.88, "r": 151.44, "b": 591.6 }, "text": "County of Adams", "reading_order": 3 }, { "page": 3, "type": "TEXT", "location": { "l": 70.32, "t": 591.6, "r": 187.68, "b": 579.84 }, "text": "Gettysburg, Pennsylvania", "reading_order": 4 }, { "page": 3, "type": "TEXT", "location": { "l": 70.08, "t": 579.84, "r": 105.84, "b": 567.84 }, "text": "Page 1", "reading_order": 5 }, { "page": 3, "type": "TEXT", "location": { "l": 68.64, "t": 557.52, "r": 543.12, "b": 394.56 }, "text": "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 business-type activities, each major fund, and the aggregate remaining fund information of the COUNTY OF ADAMS, PENNSYLVANIA, as of and for the year ended December 31, 2025, and the related notes to the financial statements, which collectively comprise the COUNTY OF ADAMS, PENNSYLVANIA's basic financial statements, and have issued our report thereon dated June 29, 2026. Our report includes a reference to other auditors who audited the financial statements of the Adams County Industrial Development Authority and the Adams County Conservation District, as described in our report on the COUNTY OF ADAMS, PENNSYLVANIA's financial statements. The financial statements of the Adams County Industrial Development Authority was not audited in accordance with Government Auditing Standards. This report does not include the results of the other auditors' testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors.", "reading_order": 6 }, { "page": 3, "type": "TITLE", "location": { "l": 69.6, "t": 384.96, "r": 320.16, "b": 372.48 }, "text": "Report on Internal Control Over Financial Reporting", "reading_order": 7, "level": 3 }, { "page": 3, "type": "TEXT", "location": { "l": 68.4, "t": 362.4, "r": 542.16, "b": 291.12 }, "text": "In planning and performing our audit of the financial statements, we considered the COUNTY OF ADAMS, PENNSYLVANIA'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 OF ADAMS, PENNSYLVANIA's internal control. Accordingly, we do not express an opinion on the effectiveness of COUNTY OF ADAMS, PENNSYLVANIA's internal control.", "reading_order": 8 }, { "page": 3, "type": "TEXT", "location": { "l": 68.16, "t": 281.52, "r": 542.88, "b": 199.44 }, "text": "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 entity'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.", "reading_order": 9 }, { "page": 3, "type": "TEXT", "location": { "l": 68.64, "t": 189.84, "r": 542.16, "b": 130.32 }, "text": "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.", "reading_order": 10 } ] }, { "page": 4, "items": [ { "page": 4, "type": "TEXT", "location": { "l": 69.6, "t": 672.24, "r": 151.44, "b": 648.48 }, "text": "County of Adams\nPage 2", "reading_order": 0 }, { "page": 4, "type": "TITLE", "location": { "l": 69.36, "t": 637.68, "r": 269.28, "b": 625.2 }, "text": "Report on Compliance and Other Matters", "reading_order": 1, "level": 3 }, { "page": 4, "type": "TEXT", "location": { "l": 68.64, "t": 614.88, "r": 542.64, "b": 532.56 }, "text": "As part of obtaining reasonable assurance about whether the COUNTY OF ADAMS, PENNSYLVANIA'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.", "reading_order": 2 }, { "page": 4, "type": "TITLE", "location": { "l": 69.6, "t": 522.96, "r": 182.16, "b": 510.48 }, "text": "Purpose of this Report", "reading_order": 3, "level": 3 }, { "page": 4, "type": "TEXT", "location": { "l": 68.64, "t": 499.92, "r": 542.16, "b": 440.64 }, "text": "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 entity'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 entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.", "reading_order": 4 }, { "page": 4, "type": "TEXT", "location": { "l": 392.64, "t": 374.16, "r": 543.12, "b": 361.44 }, "text": "ZELENKOFSKE AXELROD LLC", "reading_order": 5 }, { "page": 4, "type": "TEXT", "location": { "l": 69.12, "t": 350.88, "r": 186.24, "b": 326.64 }, "text": "Harrisburg, Pennsylvania\nJune 29, 2026", "reading_order": 6 }, { "page": 4, "type": "FIGURE", "location": { "l": 391.68, "t": 399.84, "r": 541.44, "b": 382.8 }, "text": "", "reading_order": 7 } ] }, { "page": 5, "items": [ { "page": 5, "type": "TEXT", "location": { "l": 73.2, "t": 684, "r": 538.08, "b": 624.72 }, "text": "REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL AND PENNSYLVANIA DEPARTMENT OF HUMAN SERVICES PROGRAM, REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY 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 THE UNIFORM GUIDANCE", "reading_order": 0 }, { "page": 5, "type": "TITLE", "location": { "l": 239.04, "t": 614.88, "r": 372.72, "b": 603.12 }, "text": "Independent Auditor's Report", "reading_order": 1, "level": 3 }, { "page": 5, "type": "TEXT", "location": { "l": 69.6, "t": 589.92, "r": 188.64, "b": 548.64 }, "text": "County Commissioners\nCounty of Adams\nGettysburg, Pennsylvania\nPage 3", "reading_order": 2 }, { "page": 5, "type": "TEXT", "location": { "l": 70.08, "t": 556.8, "r": 106.56, "b": 545.04 }, "text": "Page 3", "reading_order": 3 }, { "page": 5, "type": "TITLE", "location": { "l": 70.08, "t": 534.24, "r": 541.2, "b": 509.76 }, "text": "Report on Compliance for Each Major Federal and Pennsylvania Department of Human Services Program", "reading_order": 4, "level": 2 }, { "page": 5, "type": "TITLE", "location": { "l": 69.6, "t": 499.92, "r": 309.84, "b": 487.44 }, "text": "Opinion on Each Major Federal and DHS Program", "reading_order": 5, "level": 3 }, { "page": 5, "type": "TEXT", "location": { "l": 68.4, "t": 477.36, "r": 542.4, "b": 394.56 }, "text": "We have audited the COUNTY OF ADAMS, PENNSYLVANIA's compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement and the PA Department of Human Services (“DHS”) Single Audit Supplement that could have a direct and material effect on each of the COUNTY OF ADAMS, PENNSYLVANIA's major federal and DHS programs for the year ended December 31, 2025. The COUNTY OF ADAMS, PENNSYLVANIA'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.", "reading_order": 6 }, { "page": 5, "type": "TEXT", "location": { "l": 68.4, "t": 385.2, "r": 542.16, "b": 349.44 }, "text": "In our opinion, the COUNTY OF ADAMS, PENNSYLVANIA complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal and DHS programs for the year ended December 31, 2025.", "reading_order": 7 }, { "page": 5, "type": "TITLE", "location": { "l": 69.12, "t": 339.12, "r": 355.44, "b": 326.4 }, "text": "Basis for Opinion on Each Major Federal and DHS Program", "reading_order": 8, "level": 3 }, { "page": 5, "type": "TEXT", "location": { "l": 68.16, "t": 316.08, "r": 542.88, "b": 222.48 }, "text": "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); 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 PA DHS Single Audit Supplement. Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor's Responsibilities for the Audit of Compliance section of our report.", "reading_order": 9 }, { "page": 5, "type": "TEXT", "location": { "l": 68.16, "t": 212.88, "r": 543.12, "b": 142.32 }, "text": "We are required to be independent of the COUNTY OF ADAMS, PENNSYLVANIA 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 of the COUNTY OF ADAMS, PENNSYLVANIA's compliance with the compliance requirements referred to above.", "reading_order": 10 } ] }, { "page": 6, "items": [ { "page": 6, "type": "TITLE", "location": { "l": 69.6, "t": 661.2, "r": 151.2, "b": 636.96 }, "text": "County of Adams\nPage 4", "reading_order": 0, "level": 3 }, { "page": 6, "type": "TITLE", "location": { "l": 69.12, "t": 626.64, "r": 302.4, "b": 613.92 }, "text": "Responsibilities of Management for Compliance", "reading_order": 1, "level": 3 }, { "page": 6, "type": "TEXT", "location": { "l": 68.88, "t": 603.36, "r": 542.16, "b": 556.32 }, "text": "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 OF ADAMS, PENNSYLVANIA's federal and DHS programs.", "reading_order": 2 }, { "page": 6, "type": "TITLE", "location": { "l": 69.12, "t": 546, "r": 331.2, "b": 533.52 }, "text": "Auditor's Responsibilities for the Audit of Compliance", "reading_order": 3, "level": 3 }, { "page": 6, "type": "TEXT", "location": { "l": 68.4, "t": 522.72, "r": 542.88, "b": 382.8 }, "text": "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 OF ADAMS, PENNSYLVANIA'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 PA DHS 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 OF ADAMS, PENNSYLVANIA's compliance with the requirements of each major federal and DHS program as a whole.", "reading_order": 4 }, { "page": 6, "type": "TEXT", "location": { "l": 68.88, "t": 372.96, "r": 541.92, "b": 349.92 }, "text": "In performing an audit in accordance with GAAS, Government Auditing Standards, the Uniform Guidance and the PA DHS Single Audit Supplement, we:", "reading_order": 5 }, { "page": 6, "type": "LIST_ITEM", "location": { "l": 88.8, "t": 338.16, "r": 511.2, "b": 326.64 }, "text": "Exercise professional judgment and maintain professional skepticism throughout the audit.", "marker": "·", "list_id": "L1", "level": 0, "reading_order": 6 }, { "page": 6, "type": "LIST_ITEM", "location": { "l": 89.28, "t": 325.44, "r": 541.92, "b": 268.56 }, "text": "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 OF ADAMS, PENNSYLVANIA's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.", "marker": "·", "list_id": "L1", "level": 0, "reading_order": 7 }, { "page": 6, "type": "LIST_ITEM", "location": { "l": 88.32, "t": 267.6, "r": 542.4, "b": 197.28 }, "text": "Obtain an understanding of the COUNTY OF ADAMS, PENNSYLVANIA'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 and the PA DHS Single Audit Supplement, but not for the purpose of expressing an opinion on the effectiveness of the COUNTY OF ADAMS, PENNSYLVANIA's internal control over compliance. Accordingly, no such opinion is expressed.", "marker": "·", "list_id": "L1", "level": 0, "reading_order": 8 }, { "page": 6, "type": "TEXT", "location": { "l": 69.6, "t": 187.44, "r": 541.92, "b": 151.92 }, "text": "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.", "reading_order": 9 } ] }, { "page": 7, "items": [ { "page": 7, "type": "TITLE", "location": { "l": 69.36, "t": 661.2, "r": 151.92, "b": 636.96 }, "text": "County of Adams\nPage 5", "reading_order": 0, "level": 3 }, { "page": 7, "type": "TITLE", "location": { "l": 69.36, "t": 626.16, "r": 281.52, "b": 613.68 }, "text": "Report on Internal Control over Compliance", "reading_order": 1, "level": 3 }, { "page": 7, "type": "TEXT", "location": { "l": 68.4, "t": 604.8, "r": 543.36, "b": 476.16 }, "text": "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 or DHS program on a timely basis. A material weakness in internal control over compliance is a deficiency, or 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 or DHS program 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 a federal or DHS program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.", "reading_order": 2 }, { "page": 7, "type": "TEXT", "location": { "l": 68.16, "t": 467.04, "r": 542.88, "b": 385.2 }, "text": "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. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.", "reading_order": 3 }, { "page": 7, "type": "TEXT", "location": { "l": 68.64, "t": 375.12, "r": 541.92, "b": 350.64 }, "text": "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.", "reading_order": 4 }, { "page": 7, "type": "TEXT", "location": { "l": 68.64, "t": 340.32, "r": 543.12, "b": 292.8 }, "text": "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 the PA DHS Single Audit Supplement. Accordingly, this report is not suitable for any other purpose.", "reading_order": 5 }, { "page": 7, "type": "TITLE", "location": { "l": 68.64, "t": 283.2, "r": 504.48, "b": 270.24 }, "text": "Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance", "reading_order": 6, "level": 3 }, { "page": 7, "type": "TEXT", "location": { "l": 68.4, "t": 260.16, "r": 543.12, "b": 154.32 }, "text": "We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the COUNTY OF ADAMS, PENNSYLVANIA, as of and for the year ended December 31, 2025, and the related notes to the financial statements, which collectively comprise the COUNTY OF ADAMS, PENNSYLVANIA's basic financial statements. We issued our report thereon dated June 29, 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 basic 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 basic financial statements.", "reading_order": 7 } ] }, { "page": 8, "items": [ { "page": 8, "type": "TEXT", "location": { "l": 223.92, "t": 762.48, "r": 541.44, "b": 700.32 }, "text": "Zelenkofske Axelrod LLC\nCERTIFIED PUBLIC ACCOUNTANTS\nEXPERIENCE | EXPERTISE | ACCOUNTABILITY", "reading_order": 0 }, { "page": 8, "type": "TEXT", "location": { "l": 69.6, "t": 661.2, "r": 151.68, "b": 636.72 }, "text": "County of Adams\nPage 6", "reading_order": 1 }, { "page": 8, "type": "TEXT", "location": { "l": 68.88, "t": 614.64, "r": 541.68, "b": 520.56 }, "text": "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 basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic 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 basic financial statements as a whole.", "reading_order": 2 }, { "page": 8, "type": "TEXT", "location": { "l": 392.88, "t": 513.36, "r": 541.92, "b": 496.8 }, "text": "Zalehnkofahe Avalend LUC", "reading_order": 3 }, { "page": 8, "type": "TEXT", "location": { "l": 69.84, "t": 478.08, "r": 186, "b": 452.88 }, "text": "Harrisburg, Pennsylvania\nJuly 9, 2026", "reading_order": 4 }, { "page": 8, "type": "TEXT", "location": { "l": 393.12, "t": 488.88, "r": 541.92, "b": 476.4 }, "text": "ZELENKOFSKE AXELROD LLC", "reading_order": 5 } ] }, { "page": 9, "items": [ { "page": 9, "type": "TEXT", "location": { "l": 1101.36, "t": 719.52, "r": 1127.76, "b": 711.84 }, "text": "Page 7", "reading_order": 0 }, { "page": 9, "type": "TEXT", "location": { "l": 524.4, "t": 713.52, "r": 698.88, "b": 691.2 }, "text": "COUNTY OF ADAMS, PENNSYLVANIA\nSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS\nFOR THE YEAR ENDED DECEMBER 31, 2025", "reading_order": 1 }, { "page": 9, "type": "TABLE", "location": { "l": 88.08, "t": 688.08, "r": 1133.76, "b": 156 }, "text": "
Federal Grant/Pass-through GrantorFederal AL NumberProgram NameCounty FundContract No.(Accrued)/Deferred Revenue December 31, 2024Federal Grant ReceiptsExpendituresAccrued/(Deferred) Revenue December 31, 2025Payments to Subrecipients
U.S. Department of Agriculture
Food Distribution Cluster:
PA Department of Agriculture10.568Emergency Food Assistance Program (Administrative Costs)GeneralN/A(8,522) < /td > < td >15,989$15,307$7,840$-
Total ALN 10,568(8,522)15,98915,3077,840-
PA Department of Agriculture10.569Emergency Food Assistance Program (Food Commodities)N/AN/A-72,77472,774--
Total ALN 10,569-72,77472,774--
(8,522)88,76388,0817,840-
Total Food Distribution Cluster
Total U.S. Department of Agriculture$(8,522)$88,763$88,081$7,840$-
U.S. Department of Defense
Direct Payments12.112Payments to States in Lieu of Real Estate TaxesGeneralN/A- < /td > < td >17,897$17,897$-$-
Total ALN 12,112-17,89717,897--
-17,89717,897--
Total U.S. Department of Defense$-17,897$17,897$-$-
U.S. Department of Housing and Urban Development
PA Department of Community and Economic Development14.228Community Development Block Grant 2020CDBGC000080369$-228,423228,423- < /td > < td >-
Total ALN 14,22814.228Community Development Block Grant 2021CDBGC000082904(6,104)529,679523,575--
Total ALN 14,22814.228Community Development Block Grant 2022CDBGC000086571-286,900286,900--
Total ALN 14,22814.228Community Development Block Grant 2023CDBGC000089715-263,477263,477--
(6,104)1,308,4791,302,375--
Total U.S. Department of Housing and Urban Development
Total U.S. Department of Justice(6,104) < /td > < td >1,308,479$1,302,375$-$-
Total ALN 16,57516.575Crime Victim AssistanceGeneral2021/VF-05-40277-2$(26,076)$102,127$76,051- < /td > < td >-
Total ALN 16,57516.575Crime Victim AssistanceGeneral2022/VF-05-46741--26,81326,813-
Total ALN 16,57516.588STOP Violence Against Women GrantGeneral2023/VA-03-36055(26,076)102,127102,86426,813-
Total ALN 16,58816.588STOP Violence Against Women GrantGeneral2023/VA-03-36055(18,049)103,423119,19733,823-
Total ALN 16,59816.593Resident Substance Abuse Treatment for State PrisonersGeneral2019/2022/2023-SA-01-41001(18,049)103,423119,19733,823-
Total ALN 16,598(1,844)23,22941,38419,999-
Total ALN 16,598(1,844)23,22941,38419,999-
Total ALN 16,73816.738Edward Byrne Memorial Justice Assistance Grant ProgramGeneral2019/2021-JG-LS-36749(13,341)83,61970,278--
Total ALN 16,73816.738Edward Byrne Memorial Justice Assistance Grant ProgramGeneral2019/2021-JG-LS-36749(13,341)83,61970,278--
Total Payments16.606State Criminal Alien AssistanceGeneralN/A214,387-34,428(179,959)-
Total ALN 16,606214,387-34,428(179,959)-
-----
Total U.S. Department of Justice155,077312,398368,151(99,324)$-
Total ALN 16,606-----
Total U.S. Department of Transportation-----
Highway Planning and Construction Cluster:
PA Department of Transportation20.205Highway and Planning ConstructionLiquid Fuels24-01000-001$ (13,470)$186,990$197,808$24,288$-
Total ALN 20.205 Highway Planning & Construction Cluster20.205Highway and Planning ConstructionGeneralC920001360(11,875)11,875130,971130,971-
Total ALN 20.205 Highway Planning & Construction Cluster20.205Interagency Hazardous Material Public Sector Training and Planning GrantsHazardous MaterialsC950003912-002(131,345)304,865328,779155,259-
Total ALN 20,703(765)1,608843--
Total ALN 20,703(765)1,608843--
Total U.S. Department of Transportation(132,110) < /td > < td >306,473$329,622$155,259$-
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Federal Grant/Pass-through GrantorFederal AL NumberProgram NameCountry FundContract No.(Accrued)/Deferred Revenue December 31, 2024Federal Grant ReceiptsExpendituresAccrued/(Deferred Revenue December 31, 2025)Payments to Subrecipients
US Election Assistance Commission
PA Department of State90.404HAVA Election Security GrantGeneral Fund2025-PBAR-001- < /td > < td >-$500$500$-
Total US Election Assistance Committee$-- < /td > < td >500$500$-
U.S. Department of Health and Human Services
TANF Cluster:
PA Department of Human Services93.558Temporary Assistance for Needy FamiliesChildren & YouthN/A(106,586) < /td > < td >150,288$123,195$79,493$-
Total ALN 93.558 TANF Cluster(106,586)150,288123,19579,493-
PA Department of Human Services93.563Child Support Enforcement Title IV-D & IncentivesDomestic RelationsN/A(322,502)1,308,9621,412,866426,406-
Total ALN 93.563(322,502)1,308,9621,412,866426,406-
PA Department of Human Services93.645Child Welfare Services Title IV-BChildren & YouthN/A-136,887136,887--
Total ALN 93.645-136,887136,887--
PA Department of Human Services93.556Caseworker Visit Formula GrantChildren & YouthN/A(68,005)70,7032,698--
Total ALN 93.556(68,005)70,7032,698--
PA Department of Human Services93.658Foster Care Title IV-EChildren & YouthN/A(203,280)422,494358,596139,382-
Total ALN 93.65893.658Foster Care Title IV-E - Information Technology GrantChildren & YouthN/A(7,485)7,4857,2677,267-
Total ALN 93.658(210,765)429,979365,863146,649-
PA Department of Human Services93.659Adoption AssistanceChildren & YouthN/A(253,853)528,384523,815249,284-
Total ALN 93.65993.659Adoption Assistance - Information Technology GrantChildren & YouthN/A(1,047)1,0471,2661,266-
Total ALN 93.659(254,900)529,431525,061250,550-
PA Department of Human Services93.667Social Services Block Grant Title XXChildren & YouthN/A-51,46551,465--
Total ALN 93.667-51,46551,465--
PA Department of Human Services93.674John H. Chafee Foster Care Program for Successful Transition to AdulthoodChildren & YouthN/A-47,87668,58220,706-
Total ALN 93.674-47,87668,58220,706-
PA Department of Human Services93.090Guardianship Assistance - Information Technology GrantChildren & YouthN/A(15,732)31,82030,48514,397-
Total ALN 93.09093.090Guardianship Assistance - Information Technology GrantChildren & YouthN/A(23)232222-
Medicaid Cluster:(15,755)31,84330,50714,419-
PA Department of Human Services93.778Medical Assistance ProgramChildren & Youth/Domestic RelationsN/A(8,418)12,9848,2463,680-
Total ALN 93.778 Medicaid Cluster(8,418)12,9848,2463,680-
PA Department of Human Services93.136Injury Prevention and Control Research and State and Community Based ProgramsGeneral FundN/A(5,000)10,00010,0005,000-
Total ALN 93.136(5,000)10,00010,0005,000-
PA Department of Human Services93.991Preventative Health and Health Services Block GrantGeneral FundN/A-10,00010,000--
Total ALN 93.991-10,00010,000--
PA Department of Human Services93.472Title IV-E Prevention ProgramChildren & YouthN/A(8,895)17,65911,7392,875-
Total ALN 93.47293.472Title IV-E Prevention Program - Information Technology GrantChildren & YouthN/A(243)243260260-
Total U.S. Department of Health and Human Services(9,138)17,90211,9993,235-
Total U.S. Department of Health and Human Services(1,001,069)$2,808,320$2,757,389$950,138$-
U.S. Department of Homeland Security
PA Department of Emergency Services97.042Emergency Management Performance GrantsGeneral FundC950004656(59,336)$59,336- < /td > < td > - < /td > < td >-
Total ALN 97.042(59,336)59,336---
PA Department of Emergency Services--6,4696,469-
Total ALN 97.04797.047Pre-Disaster MitigationGeneral FundPEMA-2024-023--6,4696,469-
Total U.S. Department of Homeland Security(59,336)59,3366,4696,469-
Total Federal Awards(1,052,064)$4,901,666$4,870,484$1,020,882$-
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"cell_header_index": 7, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 924.48, 113.52, 1029.12, 126.54 ], "text": "$1,020,882", "html_text": "$1,020,882", "links": [], "cell_header_index": 8, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 1029.12, 113.52, 1133.76, 126.54 ], "text": "$-", "html_text": "$-", "links": [], "cell_header_index": 9, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" } ], "n_rows": 44, "n_cols": 10, "ref": "#/tables/0", "reading_order": 2 } ] }, { "page": 11, "items": [ { "page": 11, "type": "TEXT", "location": { "l": 506.64, "t": 755.76, "r": 541.44, "b": 743.04 }, "text": "Page 9", "reading_order": 0 }, { "page": 11, "type": "TITLE", "location": { "l": 144.96, "t": 719.76, "r": 466.8, "b": 684 }, "text": "COUNTY OF ADAMS, PENNSYLVANIA\nNOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED DECEMBER 31, 2025", "reading_order": 1, "level": 1 }, { "page": 11, "type": "TITLE", "location": { "l": 69.36, "t": 671.76, "r": 243.36, "b": 659.76 }, "text": "NOTE 1: REPORTING ENTITY", "reading_order": 2, "level": 3 }, { "page": 11, "type": "TEXT", "location": { "l": 140.88, "t": 645.6, "r": 541.92, "b": 579.6 }, "text": "The County of Adams, 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:", "reading_order": 3 }, { "page": 11, "type": "LIST_ITEM", "location": { "l": 158.88, "t": 565.2, "r": 394.8, "b": 553.2 }, "text": "Adams County Industrial Development Authority", "marker": "-", "list_id": "L2", "level": 0, "reading_order": 4 }, { "page": 11, "type": "LIST_ITEM", "location": { "l": 159.12, "t": 551.28, "r": 343.92, "b": 539.28 }, "text": "Adams County Conservation District", "marker": "-", "list_id": "L2", "level": 0, "reading_order": 5 }, { "page": 11, "type": "TEXT", "location": { "l": 140.64, "t": 525.36, "r": 542.16, "b": 445.44 }, "text": "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.", "reading_order": 6 }, { "page": 11, "type": "TEXT", "location": { "l": 140.64, "t": 432.96, "r": 541.68, "b": 405.84 }, "text": "Except as indicated above, the accompanying Schedule of Expenditures of Federal Awards present the activity of all federal award programs of the County.", "reading_order": 7 }, { "page": 11, "type": "TITLE", "location": { "l": 69.36, "t": 393.6, "r": 261.84, "b": 381.12 }, "text": "NOTE 2: BASIS OF ACCOUNTING", "reading_order": 8, "level": 3 }, { "page": 11, "type": "TEXT", "location": { "l": 140.64, "t": 366, "r": 541.92, "b": 326.64 }, "text": "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.", "reading_order": 9 }, { "page": 11, "type": "TITLE", "location": { "l": 69.36, "t": 313.68, "r": 298.8, "b": 301.2 }, "text": "NOTE 3: RISK-BASED AUDIT APPROACH", "reading_order": 10, "level": 3 }, { "page": 11, "type": "TEXT", "location": { "l": 141.36, "t": 290.64, "r": 445.68, "b": 277.44 }, "text": "The 2025 threshold for determining Type A programs is $1,000,000.", "reading_order": 11 }, { "page": 11, "type": "TEXT", "location": { "l": 142.32, "t": 267.12, "r": 433.44, "b": 253.44 }, "text": "The following Type A programs were audited as major programs:", "reading_order": 12 }, { "page": 11, "type": "TABLE", "location": { "l": 213.12, "t": 245.52, "r": 457.44, "b": 181.44 }, "text": "
ALProgram
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93.563Child Support Enforcement
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The COUNTY OF ADAMS, PENNSYLVANIA’s management is responsible for the financial schedules and exhibits required by the DHS Single Audit Supplement.", "reading_order": 3 }, { "page": 12, "type": "TEXT", "location": { "l": 68.88, "t": 501.36, "r": 542.16, "b": 428.16 }, "text": "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.", "reading_order": 4 }, { "page": 12, "type": "TEXT", "location": { "l": 69.84, "t": 419.28, "r": 318, "b": 406.08 }, "text": "The procedures and associated findings are as follows:", "reading_order": 5 }, { "page": 12, "type": "TEXT", "location": { "l": 86.4, "t": 396, "r": 543.12, "b": 313.2 }, "text": "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.", "reading_order": 6 }, { "page": 12, "type": "TABLE", "location": { "l": 93.12, "t": 305.28, "r": 578.16, "b": 109.2 }, "text": "
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A-1(d)Comparison of Single Audit Title IV-D Account with Reported Title IV-D Account
Combined Homeless AssistanceXIX(a) NBGSchedule of Revenues and Expenditures
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"location": { "l": 500.88, "t": 683.76, "r": 540.72, "b": 671.28 }, "text": "Page 11", "reading_order": 0 }, { "page": 13, "type": "LIST_ITEM", "location": { "l": 86.88, "t": 649.44, "r": 541.2, "b": 624.48 }, "text": "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.", "marker": "b)", "list_id": "L3", "level": 0, "reading_order": 1 }, { "page": 13, "type": "LIST_ITEM", "location": { "l": 87.12, "t": 615.12, "r": 541.2, "b": 589.92 }, "text": "In regard to the Reconciliation Schedule included as Exhibit XX, we have performed the following procedures:", "marker": "c)", "list_id": "L3", "level": 0, "items": [ { "page": 13, "type": "LIST_ITEM", "location": { "l": 105.84, "t": 580.8, "r": 541.68, "b": 544.8 }, "text": "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”).", "marker": "1.", "list_id": "L3", "level": 1, "reading_order": 0 }, { "page": 13, "type": "LIST_ITEM", "location": { "l": 105.36, "t": 534.72, "r": 542.16, "b": 486.72 }, "text": "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.", "marker": "2.", "list_id": "L3", "level": 1, "reading_order": 1 }, { "page": 13, "type": "LIST_ITEM", "location": { "l": 105.6, "t": 477.6, "r": 542.4, "b": 453.12 }, "text": "Recalculated the amounts listed under the “Difference” column and the “% of Difference” column.", "marker": "3.", "list_id": "L3", "level": 1, "reading_order": 2 }, { "page": 13, "type": "LIST_ITEM", "location": { "l": 105.12, "t": 442.8, "r": 542.4, "b": 418.32 }, "text": "Agreed the amounts listed under the “Difference” column to the audited books and records of the County.", "marker": "4.", "list_id": "L3", "level": 1, "reading_order": 3 }, { "page": 13, "type": "LIST_ITEM", "location": { "l": 105.6, "t": 408, "r": 541.68, "b": 384 }, "text": "Agreed the “Detailed Explanation of the Differences” to the audited books and records of the County.", "marker": "5.", "list_id": "L3", "level": 1, "reading_order": 4 } ], "reading_order": 2 }, { "page": 13, "type": "LIST_ITEM", "location": { "l": 86.88, "t": 373.68, "r": 542.16, "b": 337.2 }, "text": "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:", "marker": "d)", "list_id": "L3", "level": 0, "items": [ { "page": 13, "type": "LIST_ITEM", "location": { "l": 104.88, "t": 328.08, "r": 541.92, "b": 291.12 }, "text": "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.", "marker": "1.", "list_id": "L3", "level": 1, "reading_order": 0 }, { "page": 13, "type": "LIST_ITEM", "location": { "l": 104.88, "t": 281.28, "r": 432, "b": 268.56 }, "text": "Agree the response in column B to the appropriate Provider contract.", "marker": "2.", "list_id": "L3", "level": 1, "reading_order": 1 }, { "page": 13, "type": "LIST_ITEM", "location": { "l": 104.64, "t": 256.56, "r": 541.68, "b": 232.8 }, "text": "Agree the information in columns C through I to the CCYA's monitoring records for In-Home Purchased Service Providers.", "marker": "3.", "list_id": "L3", "level": 1, "reading_order": 2 } ], "reading_order": 3 }, { "page": 13, "type": "LIST_ITEM", "location": { "l": 86.88, "t": 222.72, "r": 541.68, "b": 198.96 }, "text": "The processes noted in (a) through (d) above disclosed that no adjustments and/or findings were necessary.", "marker": "e)", "list_id": "L3", "level": 0, "reading_order": 4 }, { "page": 13, "type": "TEXT", "location": { "l": 68.64, "t": 189.36, "r": 541.92, "b": 106.8 }, "text": "We were engaged by the COUNTY OF ADAMS, PENNSYLVANIA to perform this agreed-upon procedure\nengagement and conducted our engagement in accordance with attestation standards established by the\nAmerican Institute of Certified Public Accountants. We were not engaged to and did not conduct an\nexamination or review, the objective of which would be the expression of an opinion or conclusion,\nrespectively, on the financial schedules and exhibits required by the DHS Single Audit Supplement.\nAccordingly, we do not express such an opinion or conclusion. Had we performed additional procedures,\nother matters might have come to our attention that would have been reported to you.", "reading_order": 5 } ] }, { "page": 14, "items": [ { "page": 14, "type": "TITLE", "location": { "l": 222.24, "t": 766.56, "r": 539.52, "b": 704.88 }, "text": "Zelenkofske Axelrod LLC\nCERTIFIED PUBLIC ACCOUNTANTS\nEXPERIENCE | EXPERTISE | ACCOUNTABILITY", "reading_order": 0, "level": 1 }, { "page": 14, "type": "TEXT", "location": { "l": 500.64, "t": 683.76, "r": 541.68, "b": 671.04 }, "text": "Page 12", "reading_order": 1 }, { "page": 14, "type": "TEXT", "location": { "l": 68.88, "t": 662.88, "r": 542.16, "b": 625.68 }, "text": "We are required to be independent of the COUNTY OF ADAMS, PENNSYLVANIA and to meet our other ethical responsibilities, in accordance with relevant ethical requirements related to our agreed-upon procedures engagement.", "reading_order": 2 }, { "page": 14, "type": "TEXT", "location": { "l": 68.88, "t": 618.24, "r": 542.16, "b": 577.2 }, "text": "This report is intended solely for the information and use of the COUNTY OF ADAMS, PENNSYLVANIA's management and Commissioners 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.", "reading_order": 3 }, { "page": 14, "type": "TEXT", "location": { "l": 69.6, "t": 512.16, "r": 185.76, "b": 488.4 }, "text": "Harrisburg, Pennsylvania\nJuly 9, 2026", "reading_order": 4 }, { "page": 14, "type": "TEXT", "location": { "l": 391.2, "t": 549.12, "r": 540.48, "b": 531.36 }, "text": "Zalehnoffshel Akeelwood LLC", "reading_order": 5 }, { "page": 14, "type": "TEXT", "location": { "l": 392.4, "t": 523.44, "r": 542.64, "b": 510.72 }, "text": "ZELENKOFSKE AXELROD LLC", "reading_order": 6 } ] }, { "page": 15, "items": [ { "page": 15, "type": "TABLE", "location": { "l": 13.68, "t": 419.52, "r": 780.24, "b": 105.84 }, "text": "
Single Audit ExpendituresReported ExpendituresSingle Audit Over(Under) Reported
(A)(B)(C)(D)(E)(F)Amount Paid (D x E)(A)(B)(C)(D)(E)(F)Amount Paid (D x E)(A)(B)(C)(D)(E)(F)
Calendar Quarter Ended 9/30/24TotalUnallowableIncentive Paid CostsNet (A-B-C)FFPAmount Paid (D x E)TotalUnallowableIncentive Paid CostsNet (A-B-C)FFPAmount Paid (D x E)TotalUnallowableIncentive Paid CostsNet (A-B-C)FFPAmount Paid (D x E)TotalUnallowable
Salary/Overhead (Exclude Blood Tests)$498,806$15,581$39,000$444,22566%$293,189$498,806$15,581$39,000$444,22566%$293,189< /td > < td > - < /td > < td >-< /td > < td > - < /td > < td > 66% < /td > < td > -
Fees/Costs----66%-------------66%-
Interest/Program Income4,147128-4,01966%2,6524,147128-4,01966%2,652176-----66%-
Genetic Testing Fees266--26666%176266--26666%266176-----66%-
Subtotal (1-2-3-4)494,39315,45339,000439,940-290,361494,39315,45339,000439,940-290,361------66%-
Genetic Testing Costs132--13266%88132--13266%88------66%-
ADP----66%-------------66%-
Net Total (5+6+7)$494,525$15,453$39,000$440,072-$290,449$494,525$15,453$39,000$440,072-$290,449< /td > < td > - < /td > < td >-< /td > < td > - < /td > < td > - < /td > < td > -
Calendar Quarter Ended 12/31/24
Salary/Overhead (Exclude Blood Tests)$496,077$15,469$46,200$434,40866%$286,710$496,077$15,469$46,200$434,40866%$286,710< /td > < td > - < /td > < td >-$-66%-
Fees/Costs1--166%11--166%1------66%-
Interest/Program Income1,62651-1,57566%1,0391,62651-1,57566%1,039------66%-
Genetic Testing Fees----66%-------------66%-
Subtotal (1-2-3-4)494,45015,41846,200432,832-285,670494,45015,41846,200432,832-285,670--------
Genetic Testing Costs286--28666%190286--28666%190------66%-
ADP----66%-------------66%-
Net Total (5+6+7)$494,738$15,418$46,200$433,120-$285,860$494,738$15,418$46,200$433,120-$285,860$-< /td > < td > - < /td > < td >--$ -
Calendar Quarter Ended 33/1/25
Salary/Overhead (Exclude Blood Tests)$593,384$19,274$49,800$524,31066%$346,045$593,384$19,274$49,800$524,31066%$346,045$-< /td > < td > - < /td > < td >-66%-
Fees/Costs1--166%11--166%1------66%-
Interest/Program Income1,65552-1,60366%1,0581,65552-1,60366%1,058------66%-
Genetic Testing Fees76--7666%5076--7666%50------66%-
Subtotal (1-2-3-4)591,65219,22249,800523,630-344,936591,65219,22249,800523,630-344,936--------
Genetic Testing Costs374--37466%247374--37466%247------66%-
ADP----66%-------------66%-
Net Total (5+6+7)$592,026$19,222$49,800$523,004-$345,183$592,025$19,222$49,800$523,004-$345,183< /td > < td > - < /td > < td >-< /td > < td > - < /td > < td > - < /td > < td > -
Calendar Quarter Ended 6/30/25
Salary/Overhead (Exclude Blood Tests)$507,978$17,862$46,200$443,91666%$292,985$507,978$17,862$46,200$443,91666%$292,985< /td > < td > - < /td > < td >-$-66%-
Fees/Costs----66%-----66%-------66%-
Interest/Program Income2,34181-2,26066%1,4912,34181-2,26066%1,491------66%-
Genetic Testing Fees117--11766%76117--11766%76------66%-
Subtotal (1-2-3-4)505,52017,78146,200441,539-291,418505,52017,78146,200441,539-291,418--------
Genetic Testing Costs132--13266%88132--13266%88--------
ADP----66%-------------66%-
Net Total (5+6+7)$505,652$17,781$46,200$441,671-$291,506$505,652$17,781$46,200$441,671-$291,506$-< /td > < td > - < /td > < td >--$ -
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OCSE 157 Report Line NumberNumber of Cases ReviewedCase Problems Found
Line # 1- IV-D Cases Open at the End of the Fiscal Year (12/31/25)5None
Line #2- IV-D Cases Open at the End of the Fiscal Year with Support Orders Established (Financial or Medical)5None
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Line #25-Total Amount of Support Disbursed as Current Support During the Fiscal Year (for IV-D cases, excluding emancipated children)5None
Line #28- Cases with Arrears Due During the Fiscal Year (1/1/25-12/31/25)5None
Line #29- Cases Paying Toward Arrears During the Fiscal Year (1/1/25-12/31/25)5None
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MonthMSE\nIncentive Paid Cost Worksheet\nEnding Incentive BalanceAudited Title IV-D Account Incentive BalanceType of Account Structure
June 30, 20241,439,6871,439,687( X ) Separate Bank Account\n( ) Restricted Fund - General Ledger\n( ) Other: _______
1st Quarter (7/1/2024-9/30/2024)1,438,5751,438,575
2nd Quarter (10/1/2024-12/31/2024)1,428,8601,428,860
3rd Quarter (1/1/2025-3/31/2025)1,417,6511,417,651
4th Quarter (4/1/2025-6/30/2025)1,409,5811,409,581
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Single Audit TITLE IV-D AccountReported TITLE IV-D AccountSingle Audit Over/(Under) Reported
Balance at January 1$ 1,844,252$ 1,844,252$ -
Receipts:
Reimbursements1,112,4691,112,469-
Incentives196,493196,493-
Title XIX Incentives140140-
Interest70,83570,835-
Program Income3,2753,275-
Genetic Testing Costs324324-
Maintenance of Effort (MOE)---
Other:1515-
Total Receipts$ 1,383,551$ 1,383,551$ -
Intra-fund Transfers - In20,00020,000-
Funds Available$ 3,247,803$ 3,247,803$ -
Disbursements:
Transfers to General Fund1,040,6971,040,697-
Vendor Payments192,000192,000-
Incentive Paid Costs---
Other:1515-
Total Disbursements$ 1,232,712$ 1,232,712$ -
Intra-fund Transfers - Out20,000.0020,000.00-
Balance at December 31$ 1,995,091$ 1,995,091$ -
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Fiscal Year: 2025AdministrationBridge HousingCase ManagementRental AssistanceEmergency ShelterOther Housing SupportTotal
I. Total Allocation$ 121,539
II. Total Expenditures
A. Personnel$ -- < /td > < td > -- < /td > < td > -$ --
B. Operating-------
C. Purchased Services----121,539-121,539
D. Reserved-------
Subtotal of Total Expenditures----121,539-121,539
III. Revenues
A. Client Fees-------
B. Other-------
C. Earned Interest-------
Subtotal Revenues-------
IV. DHS Reimbursement
A. State HAP Funding----121,539-121,539
B. SSBG-------
C. SABG-------
Subtotal of DHS Reimbursement$ -- < /td > < td > -- < /td > < td > 121,539$ -121,539
V. Unspent Allocation$ -
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AL NameAL NO.Dept.Federal Expenditures per the SEFAFederal Awards Received per the audit confirmation reply from PennsylvaniaDifference% of DifferenceDetailed Explanation of the Differences
Guardianship Assistance (SPLC)93.090CYF30,50731,8431,3364.20%Difference is due to timing of receipts and prior/current year accruals.
Injury Prevention and Control Research and State and Community Based Programs93.136General10,000-(10,000)-100.00%Passed through PA Dept of Health
Preventative Health and Health Services Block Grant93.991General10,000-(10,000)-100.00%Passed through PA Dept of Health
Child Welfare - Title IV-E93.472CYF11,99917,9015,90232.97%Difference is due to timing of receipts and prior/current year accruals.
Child Welfare Services Title IV-B93.645CYF136,887136,887-0.00%Explanation not necessary as difference is $0.
Promoting Safe and Stable Families (Caseworker Visitation)93.556CYF2,69870,70368,00596.18%Difference is due to prior year accruals.
Temporary Assistance for Needy Families93.558CYF123,195150,28827,09318.03%Difference is due to timing of receipts and prior/current year accruals.
Child Support Enforcement93.563DRO1,412,8661,112,469(300,397)-27.00%Difference is due to timing of receipts and prior/current year accruals.
Foster Care - Title IV-E93.658CYF365,863429,97964,11614.91%Difference is due to timing of receipts and prior/current year accruals.
Adoption Assistance93.659CYF525,081529,4314,3500.82%Difference is due to timing of receipts and prior/current year accruals.
Social Services Block Grant93.667CYF51,46551,465-0.00%Explanation not necessary as difference is $0.
Chafee Foster Care Independence Program93.674CYF68,58247,876(20,706)-43.25%Difference is due to timing of receipts and prior/current year accruals.
Medical Assistance Program93.778CYF & / DRO8,24612,9844,73836.49%Difference is due to timing of receipts and prior/current year accruals.
TOTAL$ 2,757,389$ 2,591,826$ (165,563)
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1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 4, "location": [ 81.12, 432.96, 703.2, 449.328 ], "cells": [ { "location": [ 81.12, 432.96, 158.88, 449.328 ], "text": "Child Welfare - Title IV-E", "html_text": "Child Welfare - Title IV-E", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 158.88, 432.96, 236.64, 449.328 ], "text": "93.472", "html_text": "93.472", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 236.64, 432.96, 314.4, 449.328 ], "text": "CYF", "html_text": "CYF", "links": [], "cell_header_index": 2, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 314.4, 432.96, 392.16, 449.328 ], "text": "11,999", "html_text": "11,999", "links": [], "cell_header_index": 3, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 392.16, 432.96, 469.92, 449.328 ], "text": "17,901", "html_text": "17,901", "links": [], "cell_header_index": 4, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 469.92, 432.96, 547.68, 449.328 ], "text": "5,902", "html_text": "5,902", "links": [], "cell_header_index": 5, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 547.68, 432.96, 625.44, 449.328 ], "text": "32.97%", "html_text": "32.97%", "links": [], "cell_header_index": 6, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 625.44, 432.96, 703.2, 449.328 ], "text": "Difference is due to timing of receipts and prior/current year accruals.", "html_text": "Difference is due to timing of receipts and prior/current year accruals.", "links": [], "cell_header_index": 7, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 5, "location": [ 81.12, 416.592, 703.2, 432.96 ], "cells": [ { "location": [ 81.12, 416.592, 158.88, 432.96 ], "text": "Child Welfare Services Title IV-B", "html_text": "Child Welfare Services Title IV-B", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 158.88, 416.592, 236.64, 432.96 ], "text": "93.645", "html_text": "93.645", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { 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416.592, 625.44, 432.96 ], "text": "0.00%", "html_text": "0.00%", "links": [], "cell_header_index": 6, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 625.44, 416.592, 703.2, 432.96 ], "text": "Explanation not necessary as difference is $0.", "html_text": "Explanation not necessary as difference is $0.", "links": [], "cell_header_index": 7, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 6, "location": [ 81.12, 400.224, 703.2, 416.592 ], "cells": [ { "location": [ 81.12, 400.224, 158.88, 416.592 ], "text": "Promoting Safe and Stable Families (Caseworker Visitation)", "html_text": "Promoting Safe and Stable Families (Caseworker Visitation)", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 158.88, 400.224, 236.64, 416.592 ], "text": "93.556", "html_text": "93.556", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 236.64, 400.224, 314.4, 416.592 ], "text": "CYF", "html_text": "CYF", "links": [], "cell_header_index": 2, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 314.4, 400.224, 392.16, 416.592 ], "text": "2,698", "html_text": "2,698", "links": [], "cell_header_index": 3, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 392.16, 400.224, 469.92, 416.592 ], "text": "70,703", "html_text": "70,703", "links": [], "cell_header_index": 4, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 469.92, 400.224, 547.68, 416.592 ], "text": "68,005", "html_text": "68,005", "links": [], "cell_header_index": 5, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 547.68, 400.224, 625.44, 416.592 ], "text": "96.18%", "html_text": "96.18%", "links": [], "cell_header_index": 6, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 625.44, 400.224, 703.2, 416.592 ], "text": "Difference is due to prior year accruals.", "html_text": "Difference is due to prior year accruals.", "links": [], "cell_header_index": 7, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 7, "location": [ 81.12, 383.856, 703.2, 400.224 ], "cells": [ { "location": [ 81.12, 383.856, 158.88, 400.224 ], "text": "Temporary Assistance for Needy Families", "html_text": "Temporary Assistance for Needy Families", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 158.88, 383.856, 236.64, 400.224 ], "text": "93.558", "html_text": "93.558", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 236.64, 383.856, 314.4, 400.224 ], "text": "CYF", "html_text": "CYF", "links": [], "cell_header_index": 2, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 314.4, 383.856, 392.16, 400.224 ], "text": "123,195", "html_text": "123,195", "links": [], "cell_header_index": 3, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 392.16, 383.856, 469.92, 400.224 ], "text": "150,288", "html_text": "150,288", "links": [], "cell_header_index": 4, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 469.92, 383.856, 547.68, 400.224 ], "text": "27,093", "html_text": "27,093", "links": [], "cell_header_index": 5, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 547.68, 383.856, 625.44, 400.224 ], "text": "18.03%", "html_text": "18.03%", "links": [], "cell_header_index": 6, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 625.44, 383.856, 703.2, 400.224 ], "text": "Difference is due to timing of receipts and prior/current year accruals.", "html_text": "Difference is due to timing of receipts and prior/current year accruals.", "links": [], "cell_header_index": 7, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 8, "location": [ 81.12, 367.488, 703.2, 383.856 ], "cells": [ { "location": [ 81.12, 367.488, 158.88, 383.856 ], "text": "Child Support Enforcement", "html_text": "Child Support Enforcement", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 158.88, 367.488, 236.64, 383.856 ], "text": "93.563", "html_text": "93.563", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 236.64, 367.488, 314.4, 383.856 ], "text": "DRO", "html_text": "DRO", "links": [], "cell_header_index": 2, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 314.4, 367.488, 392.16, 383.856 ], "text": "1,412,866", "html_text": "1,412,866", "links": [], "cell_header_index": 3, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 392.16, 367.488, 469.92, 383.856 ], "text": "1,112,469", "html_text": "1,112,469", "links": [], "cell_header_index": 4, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 469.92, 367.488, 547.68, 383.856 ], "text": "(300,397)", "html_text": "(300,397)", "links": [], "cell_header_index": 5, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 547.68, 367.488, 625.44, 383.856 ], "text": "-27.00%", "html_text": "-27.00%", "links": [], "cell_header_index": 6, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 625.44, 367.488, 703.2, 383.856 ], "text": "Difference is due to timing of receipts and prior/current year accruals.", "html_text": "Difference is due to timing of receipts and prior/current year accruals.", "links": [], "cell_header_index": 7, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 9, "location": [ 81.12, 351.12, 703.2, 367.488 ], "cells": [ { "location": [ 81.12, 351.12, 158.88, 367.488 ], "text": "Foster Care - Title IV-E", "html_text": "Foster Care - Title IV-E", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 158.88, 351.12, 236.64, 367.488 ], "text": "93.658", "html_text": "93.658", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 236.64, 351.12, 314.4, 367.488 ], "text": "CYF", "html_text": "CYF", "links": [], "cell_header_index": 2, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 314.4, 351.12, 392.16, 367.488 ], "text": "365,863", "html_text": "365,863", "links": [], "cell_header_index": 3, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 392.16, 351.12, 469.92, 367.488 ], "text": "429,979", "html_text": "429,979", "links": [], "cell_header_index": 4, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 469.92, 351.12, 547.68, 367.488 ], "text": "64,116", "html_text": "64,116", "links": [], "cell_header_index": 5, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 547.68, 351.12, 625.44, 367.488 ], "text": "14.91%", "html_text": "14.91%", "links": [], "cell_header_index": 6, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 625.44, 351.12, 703.2, 367.488 ], "text": "Difference is due to timing of receipts and prior/current year accruals.", "html_text": "Difference is due to timing of receipts and prior/current year accruals.", "links": [], "cell_header_index": 7, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 10, "location": [ 81.12, 334.752, 703.2, 351.12 ], "cells": [ { "location": [ 81.12, 334.752, 158.88, 351.12 ], "text": "Adoption Assistance", "html_text": "Adoption Assistance", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 158.88, 334.752, 236.64, 351.12 ], "text": "93.659", "html_text": "93.659", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 236.64, 334.752, 314.4, 351.12 ], "text": "CYF", "html_text": "CYF", "links": [], "cell_header_index": 2, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 314.4, 334.752, 392.16, 351.12 ], "text": "525,081", "html_text": "525,081", "links": [], "cell_header_index": 3, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 392.16, 334.752, 469.92, 351.12 ], "text": "529,431", "html_text": "529,431", "links": [], "cell_header_index": 4, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 469.92, 334.752, 547.68, 351.12 ], "text": "4,350", "html_text": "4,350", "links": [], "cell_header_index": 5, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 547.68, 334.752, 625.44, 351.12 ], "text": "0.82%", "html_text": "0.82%", "links": [], "cell_header_index": 6, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 625.44, 334.752, 703.2, 351.12 ], "text": "Difference is due to timing of receipts and prior/current year accruals.", "html_text": "Difference is due to timing of receipts and prior/current year accruals.", "links": [], "cell_header_index": 7, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], "ref": "#/tables/0" }, { "row_index": 11, "location": [ 81.12, 318.384, 703.2, 334.752 ], "cells": [ { "location": [ 81.12, 318.384, 158.88, 334.752 ], "text": "Social Services Block Grant", "html_text": "Social Services Block Grant", "links": [], "cell_header_index": 0, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": true, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 158.88, 318.384, 236.64, 334.752 ], "text": "93.667", "html_text": "93.667", "links": [], "cell_header_index": 1, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 236.64, 318.384, 314.4, 334.752 ], "text": "CYF", "html_text": "CYF", "links": [], "cell_header_index": 2, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 314.4, 318.384, 392.16, 334.752 ], "text": "51,465", "html_text": "51,465", "links": [], "cell_header_index": 3, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 392.16, 318.384, 469.92, 334.752 ], "text": "51,465", "html_text": "51,465", "links": [], "cell_header_index": 4, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 469.92, 318.384, 547.68, 334.752 ], "text": "-", "html_text": "-", "links": [], "cell_header_index": 5, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 547.68, 318.384, 625.44, 334.752 ], "text": "0.00%", "html_text": "0.00%", "links": [], "cell_header_index": 6, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" }, { "location": [ 625.44, 318.384, 703.2, 334.752 ], "text": "Explanation not necessary as difference is $0.", "html_text": "Explanation not necessary as difference is $0.", "links": [], "cell_header_index": 7, "rowspan": 1, "colspan": 1, "column_header": false, "row_header": false, "placeholder": false, "ref": "#/tables/0" } ], 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"text": "Page 19", "reading_order": 0 }, { "page": 21, "type": "TITLE", "location": { "l": 329.28, "t": 557.04, "r": 463.44, "b": 536.4 }, "text": "County Children and Youth Agency\nChildren Protective Services Law (CPSL) Monitoring\nof In-Home Purchased Service Providers", "reading_order": 1, "level": 1 }, { "page": 21, "type": "TITLE", "location": { "l": 364.8, "t": 528.96, "r": 427.68, "b": 522.24 }, "text": "Supplemental Schedule", "reading_order": 2, "level": 4 }, { "page": 21, "type": "TEXT", "location": { "l": 58.08, "t": 508.32, "r": 102.72, "b": 501.12 }, "text": "County: Adams", "reading_order": 3 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 500.64, "r": 731.28, "b": 492.1486 }, "text": "A B C D E F G H I", "reading_order": 4 }, { "page": 21, "type": "TEXT", "location": { "l": 503.04, "t": 508.56, "r": 581.52, "b": 501.36 }, "text": "Period Ended: June 30, 2025", "reading_order": 5 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 492.1486, "r": 731.28, "b": 483.6571 }, "text": "Provider Name Does Provider Contract Include CPSL Requirements Most Recent Monitoring Date Monitored During the Current Year - ending 6/30/25 (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 CA", "reading_order": 6 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 466.6743, "r": 731.28, "b": 458.1829 }, "text": "Alternative Behavior Consultants yes 3/22/2022 No* None N/A N/A N/A N/A", "reading_order": 7 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 458.1829, "r": 731.28, "b": 449.6914 }, "text": "Center for Youth & Community Development - Strengthening Families yes 11/13/2024 Yes None N/A N/A N/A N/A", "reading_order": 8 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 449.6914, "r": 731.28, "b": 441.2 }, "text": "Children's Aid Society of New Oxford yes 3/20/2025 Yes none N/A N/A N/A N/A", "reading_order": 9 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 441.2, "r": 731.28, "b": 432.7086 }, "text": "COMMONWEALTH CLINICAL GROUP yes N/A No* N/A N/A N/A N/A N/A", "reading_order": 10 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 432.7086, "r": 731.28, "b": 424.2171 }, "text": "Family First Health - Nurse Family Partnership yes 1/14/2025 Yes None N/A N/A N/A N/A", "reading_order": 11 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 424.2171, "r": 731.28, "b": 415.7257 }, "text": "FOLIUM INC, DBA LARUEL LIFE (MANITO) yes N/A No* N/A N/A N/A N/A N/A", "reading_order": 12 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 415.7257, "r": 731.28, "b": 407.2343 }, "text": "Franklin Family Services yes N/A No* N/A N/A N/A N/A N/A", "reading_order": 13 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 407.2343, "r": 731.28, "b": 398.7429 }, "text": "Franklin Family Services - Psychiatric yes N/A No* N/A N/A N/A N/A N/A", "reading_order": 14 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 398.7429, "r": 731.28, "b": 390.2514 }, "text": "RSG- Incredible Years yes 2/18/2025 Yes None N/A N/A N/A N/A", "reading_order": 15 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 390.2514, "r": 731.28, "b": 381.76 }, "text": "Justiceworks Youthcare Inc. yes 2/26/2025 Yes None N/A N/A N/A N/A", "reading_order": 16 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 381.76, "r": 731.28, "b": 373.2686 }, "text": "Kelly, Bruce yes N/A No* N/A N/A N/A N/A N/A", "reading_order": 17 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 373.2686, "r": 731.28, "b": 364.7771 }, "text": "MacGregor Behavioral Health yes N/A No* None N/A N/A N/A N/A", "reading_order": 18 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 364.7771, "r": 731.28, "b": 356.2857 }, "text": "Pennsylvania Counseling Services yes N/A No* N/A N/A N/A N/A N/A", "reading_order": 19 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 356.2857, "r": 731.28, "b": 347.7943 }, "text": "RASE Project yes 3/4/2025 No* none N/A N/A N/A N/A", "reading_order": 20 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 347.7943, "r": 731.28, "b": 339.3029 }, "text": "True North - FFT yes 12/11/2024 Yes 1 Exception\\wedge yes yes 12/9/2025 yes", "reading_order": 21 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 339.3029, "r": 731.28, "b": 330.8114 }, "text": "Bethany -Safe Home yes 1/23/2025 Yes None N/A N/A N/A N/A", "reading_order": 22 }, { "page": 21, "type": "TEXT", "location": { "l": 56.64, "t": 330.8114, "r": 731.28, "b": 322.32 }, "text": "SAM, Inc.-Service Access & Management, Inc. 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AL Number(s)Name of Federal Program or Cluster
14.228Community Development Block Grant
93.563Child Support Enforcement
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