EIN: 256001016
UEI: TXC7K9QQ1LG3
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 26, 2026 (149 days ago).
What is a management decision? →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 2023-001. 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.
Show full finding ▾Hide full finding ▴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 2023-001. 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.
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 2023-001. 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. Anticipate Completion Date: Immediate
2023-001
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
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.
Show full finding ▾Hide full finding ▴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.
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. Anticipate Completion Date: Immediate
2022-002
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 2022-002. 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.
Show full finding ▾Hide full finding ▴Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the 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 2022-002. 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.
Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the 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 2022-002. 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. Anticipate Completion Date: Immediate
2022-001
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
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 2021-001. 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.
Show full finding ▾Hide full finding ▴Finding 2022-001 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 2021-001. 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.
Contact Person: Jessica Park, CFO Finding 2022-001 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 2021-001. 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. Anticipate Completion Date: Immediate Respondent: (Name, Title, Department, Address): Jessica Park CFO Jefferson County 155 Main Street, 2nd Floor Brookville PA 15825
2021-001
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 2021-002. 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.
Show full finding ▾Hide full finding ▴Finding 2022-002 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the 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 2021-002. 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.
Contact Person: Jessica Park, CFO Finding 2022-002 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the 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 2021-002. 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. Anticipate Completion Date: Immediate Respondent: (Name, Title, Department, Address): Jessica Park CFO Jefferson County 155 Main Street, 2nd Floor Brookville PA 15825
2021-002
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 agrees with the finding, see attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴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 agrees with the finding, see attached Corrective Action Plan.
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
FAC accepted this audit on February 15, 2023 — management decision was due August 15, 2023.
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. 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.
Show full finding ▾Hide full finding ▴Finding 2021-001 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the 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. 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.
Federal Awards and Pennsylvania Department of Human Services Expenditures Findings and Questioned Costs - Corrective Action Plan Finding 2021-001 A. Finding 2021-001: Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Transportation Program Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program's vendor. Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to 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. Questioned costs: The amount of questioned cost, 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. Expected completion date: Second quarter 2023. B. Respondent: (Name, Title, Department, Address, and Telephone Number): Veronica McNutt Finance Manager 155 Main Street 2nd Floor Brookville, PA 15825 814-849-1660
2020-002
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. 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.
Show full finding ▾Hide full finding ▴Finding 2021-002 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the 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. 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.
Federal Awards and Pennsylvania Department of Human Services Expenditures Findings and Questioned Costs - Corrective Action Plan Finding 2021-002 A. Finding 2021-002: Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program's vendor. Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to 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. Questioned costs: The amount of questioned cost, 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. Expected completion date: Second quarter 2023. B. Respondent: (Name, Title, Department, Address, and Telephone Number): Veronica McNutt Finance Manager 155 Main Street 2nd Floor Brookville, PA 15825 814-849-1660
FAC accepted this audit on October 8, 2020 — management decision was due April 8, 2021.
During the testing of compliance over cash management, it was noted that the Client was not tracking interest earned on MATP funds. Cause: An internal control structure was not in place that would allow the County to account for the interest earned on MATP funds. Effect: The County is receiving more grant funding than necessary to fund the Program. This is a repeat finding from the prior year ? Finding 2018- 001. Questioned Costs: Questioned costs are indeterminable for this finding. Recommendation: The County should implement an internal control procedure that ensures interest earned on MATP funds is used for MATP expenditures. Management?s Response: Management has implemented a new internal control procedure that ensures interest earned on MATP funds is used for MATP expenditures.
Show full finding ▾Hide full finding ▴Finding 2019-001 Interest Earned CFDA 93.778 Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: PA DHS compliance procedures require interest earned to be properly applied to the program and accurately reported on the County Quarterly Report. Condition: During the testing of compliance over cash management, it was noted that the Client was not tracking interest earned on MATP funds. Cause: An internal control structure was not in place that would allow the County to account for the interest earned on MATP funds. Effect: The County is receiving more grant funding than necessary to fund the Program. This is a repeat finding from the prior year ? Finding 2018- 001. Questioned Costs: Questioned costs are indeterminable for this finding. Recommendation: The County should implement an internal control procedure that ensures interest earned on MATP funds is used for MATP expenditures. Management?s Response: Management has implemented a new internal control procedure that ensures interest earned on MATP funds is used for MATP expenditures.
Finding 2019-001 Interest Earned CFDA 93.778 Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: PA DHS compliance procedures require interest earned to be properly applied to the program and accurately reported on the County Quarterly Report. Condition: During the testing of compliance over cash management, it was noted that the Client was not tracking interest earned on MATP funds. Cause: An internal control structure was not in place that would allow the County to account for the interest earned on MATP funds. Effect: The County is receiving more grant funding than necessary to fund the Program. This is a repeat finding from the prior year ? Finding 2018- 001. Questioned Costs: Questioned costs are indeterminable for this finding. Recommendation: The County should implement an internal control procedure that ensures interest earned on MATP funds is used for MATP expenditures. Management?s Response: Management has implemented a new internal control procedure that ensures interest earned on MATP funds is used for MATP expenditures.
2018-001
During the testing of compliance over subrecipient monitoring, it was noted that the Client was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have the expertise to perform subrecipient monitoring procedures. Effect: The vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2018- 002. Questioned Costs: Questioned costs are indeterminable for this finding. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored. Management?s Response: Management maintains that they do not have the proper expertise to properly monitor the vendor.
Show full finding ▾Hide full finding ▴Finding 2019-002 Subrecipient Monitoring CFDA 93.778 Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: PA DHS compliance procedures require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program?s vendor. Condition: During the testing of compliance over subrecipient monitoring, it was noted that the Client was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have the expertise to perform subrecipient monitoring procedures. Effect: The vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2018- 002. Questioned Costs: Questioned costs are indeterminable for this finding. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored. Management?s Response: Management maintains that they do not have the proper expertise to properly monitor the vendor.
Finding 2019-002 Subrecipient Monitoring CFDA 93.778 Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: PA DHS compliance procedures require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program?s vendor. Condition: During the testing of compliance over subrecipient monitoring, it was noted that the Client was not performing subrecipient monitoring over the Program?s vendor. Cause: The County does not have the expertise to perform subrecipient monitoring procedures. Effect: The vendor may be using grant funding inappropriately. This is a repeat finding from the prior year ? Finding 2018- 002. Questioned Costs: Questioned costs are indeterminable for this finding. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored. Management?s Response: Management maintains that they do not have the proper expertise to properly monitor the vendor.
2018-002
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
GSA_MIGRATION
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2017-003
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2017-002
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 3, 2017 — management decision was due April 3, 2018.
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2015-001
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