Finding Text
Medicaid Cluster - ALN 93.778, Passed Through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2022.
Criteria: OMB Guidance Section 200.328 monitoring and reporting program performance and Section 200.331 requirements for pass-through entities; and the PA DHS Single Audit Supplement - Common Requirements, the auditee "is responsible for ensuring that its subrecipients/subcontractors are appropriately audited in accordance with Government Auditing Standards, applicable program requirements/contract provisions, and when appropriate, the Uniform Guidance, and the Single Audit Bulletin".
Condition: The County did not follow the OMB guidance requirements or the PA DHS Single Audit Supplement - Common Requirements for its subrecipient and monitoring requirements.
Cause: The County did not put in place a monitoring agreement with their subrecipients.
Effect: County is not in compliance with the OMB guidance or the PA DHS Single Audit Supplement - Common Requirements.
Questioned Costs: None
Perspective information: 1 of 1 subrecipient.
Identification of Repeat Findings: 2021-009.
Recommendation: Management should follow established guidelines as outlined in grant agreements, the OMB guidance, and the PA DHS Single Audit Supplement - Common Requirements.
View of Responsible Officials: Management agrees with the finding.
Corrective Action Plan: See County's corrective action plan.