Published February 20, 2025
About This Audit
The amended fiscal reports for the Adams County Children and Youth Agency cover fiscal years 2021-2022 and 2022-2023. The engagement aimed to ascertain and certify actual commonwealth expenditures for children residing within the county, pursuant to Act 148 of 1976. For the 2021-2022 fiscal year, adjustments resulted in increasing expenditures by $8,916 and decreasing revenue by $3,890, with an amount due to the county totaling $9,366. For 2022-2023, adjustments increased expenditures by $8,495 and non-reimbursable expenditures by $13,302, resulting in an amount due to the state totaling $1,928. The amended reports are under review by the Department of Human Services (DHS), which will decide on any recommended adjustments. The engagement, not conducted in accordance with professional auditing standards, provided a reasonable basis to certify expenditures. If the DHS settlement decisions are unfavorable, Adams County will have the