Bedford County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The Amended Fiscal Reports for Bedford County Children and Youth Agency, covering fiscal years 2021-2022 and 2022-2023, reveal compliance with Act 148 of 1976 criteria, focusing on expenditures for county-resident children. The engagement assessed fiscal reports submitted to Pennsylvania DHS, ensuring them to reflect actual county expenditures on children’s welfare. For fiscal year 2021-2022, no report adjustments were required, whereas one adjustment was made for 2022-2023, increasing revenue by $2,411 and resulting in a $1,929 repayment due to the state. The results were discussed with agency management, and although conducted without adherence to professional audit standards, the procedures provided a reasonable basis for expenditure certification. The agency’s compliance with financial regulations was deemed satisfactory, leading to the assurance that the fiscal reports presented the county’s expenditures accurately. The DHS will further review and settle any adjustments, with appeals available following DHS’s settlement outcomes.