Finding Text
Medical Assistance Program; Medicaid Cluster - Assistance Listing No. 93.778, Passed through the Pennsylvania Department of Human Services, Grant Period - Year Ended December 31, 2023. 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: 2022-010. 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.