FAC Explorer

Audit 367774

FY End
2024-12-31
Total Expended
$5.26M
Findings
3
Programs
22
Organization: County of Jefferson (PA)
Year: 2024 Accepted: 2025-09-26
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155478 2024-001 Material Weakness Yes M
1155479 2024-001 Material Weakness Yes M
1155480 2024-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $482,743 Yes 0
93.563 Child Support Services $269,527 Yes 0
93.558 Temporary Assistance for Needy Families $91,840 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $79,595 Yes 0
97.042 Emergency Management Performance Grants $76,498 Yes 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $68,667 Yes 0
10.569 Emergency Food Assistance Program (food Commodities) $58,766 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $45,482 Yes 0
93.667 Social Services Block Grant $38,507 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $37,376 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $24,374 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $18,421 Yes 0
10.568 Emergency Food Assistance Program (administrative Costs) $13,181 Yes 0
93.472 Title IV-E Prevention Program $10,650 Yes 0
16.575 Crime Victim Assistance $3,400 Yes 0
93.658 Foster Care Title IV-E $355 Yes 0
93.778 Medical Assistance Program $233 Yes 1
15.433 Flood Control Act Lands $0 Yes 0
93.090 Guardianship Assistance $0 Yes 0
93.659 Adoption Assistance $0 Yes 0
97.047 Bric: Building Resilient Infrastructure and Communities $0 Yes 0
97.067 Homeland Security Grant Program $0 Yes 0

Contacts

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

Notes to SEFA

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.
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 2024-001
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 2023-001. 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 2024-001
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 2023-001. 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 2024-001
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 2023-001. 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.