FAC Explorer

Audit 322490

FY End
2023-12-31
Total Expended
$7.16M
Findings
8
Programs
25
Organization: County of Jefferson (PA)
Year: 2023 Accepted: 2024-09-30
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499616 2023-002 Material Weakness Yes M
499617 2023-001 Material Weakness Yes M
499618 2023-001 Material Weakness Yes M
499619 2023-001 Material Weakness Yes M
1076058 2023-002 Material Weakness Yes M
1076059 2023-001 Material Weakness Yes M
1076060 2023-001 Material Weakness Yes M
1076061 2023-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $1.00M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $258,715 Yes 0
93.563 Child Support Services $253,500 - 0
93.659 Adoption Assistance $191,015 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $102,349 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $78,419 - 0
10.569 Emergency Food Assistance Program (food Commodities) $60,647 - 0
97.042 Emergency Management Performance Grants $51,468 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
93.558 Temporary Assistance for Needy Families $46,078 - 0
93.090 Guardianship Assistance $44,591 - 0
93.667 Social Services Block Grant $38,507 - 0
14.239 Home Investment Partnerships Program $37,433 - 0
97.047 Bric: Building Resilient Infrastructure and Communities $21,258 - 0
97.067 Homeland Security Grant Program $18,703 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $16,563 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,798 - 0
93.658 Foster Care Title IV-E $4,149 Yes 0
93.472 Title IV-E Prevention Program $3,450 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $3,200 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $2,772 - 0
93.778 Medical Assistance Program $524 Yes 1
15.433 Flood Control Act Lands $391 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $0 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $0 - 0

Contacts

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

Notes to SEFA

Title: NOTE 1: REPORTING ENTITY Accounting Policies: The COUNTY OF JEFFERSON, PENNSYLVANIA (the “County”) as the reporting entity for financial reporting purposes is defined in Note 1 to the County’s basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County’s reporting entity is the same that was used for financial reporting. De Minimis Rate Used: N Rate Explanation: The County did not use the 10% de minimis indirect cost rate. The COUNTY OF JEFFERSON, PENNSYLVANIA (the “County”) as the reporting entity for financial reporting purposes is defined in Note 1 to the County’s basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County’s reporting entity is the same that was used for financial reporting.
Title: The COUNTY OF JEFFERSON, PENNSYLVANIA (the “County”) as the reporting entity for financial reporting purposes is defined in Note 1 to the County’s basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County’s reporting entity is the same that was used for financial reporting. Accounting Policies: The COUNTY OF JEFFERSON, PENNSYLVANIA (the “County”) as the reporting entity for financial reporting purposes is defined in Note 1 to the County’s basic financial statements. For purposes of preparing the schedule of expenditures of federal awards, the County’s reporting entity is the same that was used for financial reporting. De Minimis Rate Used: N Rate Explanation: The County did not use the 10% de minimis indirect cost rate. The accompanying schedule of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s basic financial statements. The County did not use the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-002
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 2022-002. 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.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 2023-001
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 2022-001. 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 2023-001
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 2022-001. 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 2023-001
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 2022-001. 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 2023-002
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 2022-002. 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.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 2023-001
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 2022-001. 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 2023-001
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 2022-001. 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 2023-001
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 2022-001. 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.