Audit 370642

FY End
2024-12-31
Total Expended
$2.17M
Findings
1
Programs
18
Year: 2024 Accepted: 2025-10-10
Auditor: Few CPAS

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1160260 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $489,204 Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $403,866 Yes 0
93.217 Family Planning Services $301,405 Yes 0
93.069 Public Health Emergency Preparedness $222,732 Yes 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $152,291 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $120,802 Yes 0
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $107,809 Yes 0
93.268 Immunization Cooperative Agreements $96,111 Yes 0
93.767 Children's Health Insurance Program $79,309 Yes 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $73,084 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $51,442 Yes 0
93.778 Medical Assistance Program $36,063 Yes 0
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $21,900 Yes 0
93.575 Child Care and Development Block Grant $8,140 Yes 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $2,371 Yes 0
10.559 Summer Food Service Program for Children $2,000 Yes 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $2,000 Yes 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $743 Yes 0

Contacts

Name Title Type
KP9JKGEA4K69 Kristin Firle Auditee
6367973737 Lora Romano Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Jefferson County Health Department and has been prepared using the accrual basis of accounting in accordance with United States Generally Accepted Accounting Principles. The information in this schedule is also presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
None of the federal expenditures presented in the schedule were provided to sub-recipients.
The purpose of the Epidemiology and Laboratory Capacity for Infectious Diseases Grant is to protect the public health and safety of the American people by enhancing the capacity of public health agencies to effectively detect, respond, prevent, and control known and emerging (or re-emerging) infectious diseases. The purpose of the Cooperative Agreement of Emergency Response: Public Health Crisis Response is to fund state, local, and territorial public health departments to help with COVID-19 prevention and preparedness.
The Department received no non-cash assistance.
The federal programs presented in the previous schedule did not have separate program specific insurance policies.
The federal programs presented in the previous schedule did not have any loans, loan guarantees, or interest subsidies associated with them.
The Department has not elected to use the 10% de minimis indirect cost rate allocation.
The Organization did not receive any donated personal protective equipment during the year ended December 31, 2024.

Finding Details

Condition: As of December 31, 2024, the Health Department did not submit the third quarter 2024 progress report for Program 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) by the due date per the grant agreement. The third quarter report was due October 15, 2024 and was not submitted until October 31, 2024. Criteria: Per the grant agreement, quarterly reports are due on the 15th day after period end. Cause: In August 2024, the grant agreement was amended from a reimbursable contract to requiring that all activities must be pre-approved. The Health Department encountered difficulties getting August and September 2024 invoices approved and delayed submission of the third quarter report as they awaited invoice approvals. The Health Department ultimately submitted the third quarter report on October 31, 2024 without approved activities. Effect: The late submission of the report resulted in noncompliance with the reporting requirement per the grant agreement. Questioned Costs: None Recommendation: We recommend the Health Department review grant agreements to ensure they are aware of grant requirements and submission deadlines. In addition, we recommend that the Health Department implement procedures to identify and monitor contract changes and potential effects of those contract changes. Response: The Health Department concurs with the finding. The funding for this contract ended in March 2025 and all subsequent report submissions were completed timely.