Audit 17532

FY End
2022-12-31
Total Expended
$10.30M
Findings
8
Programs
22
Organization: County of Jefferson (PA)
Year: 2022 Accepted: 2023-09-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
12640 2022-002 Material Weakness Yes M
12641 2022-004 Material Weakness - L
12642 2022-004 Material Weakness - L
12643 2022-001 Material Weakness Yes M
589082 2022-002 Material Weakness Yes M
589083 2022-004 Material Weakness - L
589084 2022-004 Material Weakness - L
589085 2022-001 Material Weakness Yes M

Contacts

Name Title Type
TXC7K9QQ1LG3 Jessica Park Auditee
8148491660 Brian Chruscial Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Countys basic financial statements. The County did not use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored.
Finding 2022-004 Reporting AL 93.659 Adoption Assistance and DHS Children and Youth Agency Programs Criteria: PA DHS and Uniform Guidance compliance require the County to submit Act 148 reports in a timely manner. Condition: During the audit, it was noted that the County was not submitting the reports in a timely manner. Cause: The County does not have adequate controls in place or the expertise to submit reports in a timely manner. Effect: The County was not in compliance with the terms of the grant program. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures to follow the compliance requirements of the program. Management Response: Management agrees with the finding, see attached Corrective Action Plan.
Finding 2022-004 Reporting AL 93.659 Adoption Assistance and DHS Children and Youth Agency Programs Criteria: PA DHS and Uniform Guidance compliance require the County to submit Act 148 reports in a timely manner. Condition: During the audit, it was noted that the County was not submitting the reports in a timely manner. Cause: The County does not have adequate controls in place or the expertise to submit reports in a timely manner. Effect: The County was not in compliance with the terms of the grant program. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures to follow the compliance requirements of the program. Management Response: Management agrees with the finding, see attached Corrective Action Plan.
Finding 2022-001 Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Criteria: PA DHS compliance require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program?s vendor. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021-001. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor. Management will contract a firm to provide oversight over the vendor.
Finding 2022-002 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program?s vendor. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021-002. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored.
Finding 2022-004 Reporting AL 93.659 Adoption Assistance and DHS Children and Youth Agency Programs Criteria: PA DHS and Uniform Guidance compliance require the County to submit Act 148 reports in a timely manner. Condition: During the audit, it was noted that the County was not submitting the reports in a timely manner. Cause: The County does not have adequate controls in place or the expertise to submit reports in a timely manner. Effect: The County was not in compliance with the terms of the grant program. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures to follow the compliance requirements of the program. Management Response: Management agrees with the finding, see attached Corrective Action Plan.
Finding 2022-004 Reporting AL 93.659 Adoption Assistance and DHS Children and Youth Agency Programs Criteria: PA DHS and Uniform Guidance compliance require the County to submit Act 148 reports in a timely manner. Condition: During the audit, it was noted that the County was not submitting the reports in a timely manner. Cause: The County does not have adequate controls in place or the expertise to submit reports in a timely manner. Effect: The County was not in compliance with the terms of the grant program. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures to follow the compliance requirements of the program. Management Response: Management agrees with the finding, see attached Corrective Action Plan.
Finding 2022-001 Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Criteria: PA DHS compliance require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program?s vendor. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program?s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2021-001. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor. Management will contract a firm to provide oversight over the vendor.