Finding 1076059 (2023-001)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322490
Organization: County of Jefferson (PA)

AI Summary

  • Core Issue: The County is not monitoring its vendor for the Medical Assistance Program, which is a compliance requirement.
  • Impacted Requirements: This lack of monitoring could lead to inappropriate use of grant funds and is a repeat finding from last year.
  • Recommended Follow-Up: The County should establish internal controls and consider hiring a firm for vendor oversight to ensure compliance.

Finding Text

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.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 499616 2023-002
    Material Weakness Repeat
  • 499617 2023-001
    Material Weakness Repeat
  • 499618 2023-001
    Material Weakness Repeat
  • 499619 2023-001
    Material Weakness Repeat
  • 1076058 2023-002
    Material Weakness Repeat
  • 1076060 2023-001
    Material Weakness Repeat
  • 1076061 2023-001
    Material Weakness Repeat

Programs in Audit

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