Jefferson County 155 Main Street, 2nd Floor Brookville PA 15825 Contact Person: Jessica Park, CFO Finding 2022-004 Reporting AL 93.659 Adoption Assistance and DHS Children and Youth Agency Programs Criteria: PA DHS and Uniform Guidance compliance require the County to submit Act 148 reports in a timely manner. Condition: During the audit, it was noted that the County was not submitting the reports in a timely manner. Cause: The County does not have adequate controls in place or the expertise to submit reports in a timely manner. Effect: The County was not in compliance with the terms of the grant program. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures to follow the compliance requirements of the program. Management Response: Management will implement internal control procedures and positions of expertise to submit reports in a timely manner. Anticipate Completion Date: Immediate Respondent: (Name, Title, Department, Address): Jessica Park CFO Jefferson County 155 Main Street, 2nd Floor Brookville PA 15825