FAC Explorer

Finding 1102138 (2023-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-03-05
Audit: 344853
Organization: County of Monroe, Pennsylvania (PA)
Auditor: Zelenkofske Axelrod LLC

AI Summary

  • Core Issue: The County failed to complete and submit its Single Audit on time, missing the 9-month deadline after the fiscal year-end.
  • Impacted Requirements: This delay violates the Uniform Guidance, affecting compliance with federal audit reporting standards.
  • Recommended Follow-Up: Management should assess staffing and responsibilities to ensure timely completion of audit tasks in the future.

Finding Text

Completion and Submission of Annual Single Audit – Significant Deficiency All Major Federal Programs Repeat Finding: Yes Criteria: Pursuant to the provisions of the Uniform Guidance, under section 200.512(a), the County is required to complete and submit its Single Audit and related Data Collection Form within 9 months of the end of its fiscal period (September 30) of the following year. Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2023, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2023 reconciliation was not completed until June 2024 and the December 31, 2023 reconciliation and necessary adjustments were not completed until October 2024. Effect: The County is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Questioned Costs: None noted. Cause: The Children and Youth Fund reconciliations of federal activity and preparation of the Schedule of Expenditures of Federal Awards were not completed timely due to staffing limitations, which delayed the completion and filing of the County’s December 31, 2023 Single Audit and reporting package. Internal controls were not effective. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. View of Responsible Officials and Planned Corrective Actions: Management understands and will look to implement procedures to address these issues during future periods. See corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 525696 2023-003
    Significant Deficiency Repeat
  • 525697 2023-003
    Significant Deficiency Repeat
  • 525698 2023-003
    Significant Deficiency Repeat
  • 525699 2023-003
    Significant Deficiency Repeat
  • 525700 2023-003
    Significant Deficiency Repeat
  • 525701 2023-003
    Significant Deficiency Repeat
  • 525702 2023-003
    Significant Deficiency Repeat
  • 525703 2023-003
    Significant Deficiency Repeat
  • 525704 2023-003
    Significant Deficiency Repeat
  • 525705 2023-003
    Significant Deficiency Repeat
  • 525706 2023-003
    Significant Deficiency Repeat
  • 1102139 2023-003
    Significant Deficiency Repeat
  • 1102140 2023-003
    Significant Deficiency Repeat
  • 1102141 2023-003
    Significant Deficiency Repeat
  • 1102142 2023-003
    Significant Deficiency Repeat
  • 1102143 2023-003
    Significant Deficiency Repeat
  • 1102144 2023-003
    Significant Deficiency Repeat
  • 1102145 2023-003
    Significant Deficiency Repeat
  • 1102146 2023-003
    Significant Deficiency Repeat
  • 1102147 2023-003
    Significant Deficiency Repeat
  • 1102148 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.23M
21.023 Emergency Rental Assistance Program $2.97M
93.563 Child Support Services $1.40M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $709,186
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $499,303
17.259 Wioa Youth Activities $368,215
93.788 Opioid Str $228,852
93.558 Temporary Assistance for Needy Families $221,845
14.231 Emergency Solutions Grant Program $208,885
10.569 Emergency Food Assistance Program (food Commodities) $207,320
93.569 Community Services Block Grant $202,396
17.278 Wioa Dislocated Worker Formula Grants $187,818
17.258 Wioa Adult Program $187,720
93.053 Nutrition Services Incentive Program $91,501
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $91,493
93.667 Social Services Block Grant $66,575
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $52,986
93.556 Marylee Allen Promoting Safe and Stable Families Program $45,256
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $44,520
93.052 National Family Caregiver Support, Title Iii, Part E $42,880
16.575 Crime Victim Assistance $41,540
93.645 Stephanie Tubbs Jones Child Welfare Services Program $40,662
93.658 Foster Care Title IV-E $33,804
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $28,474
93.778 Medical Assistance Program $26,798
10.568 Emergency Food Assistance Program (administrative Costs) $22,794
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $16,473
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $16,377
93.324 State Health Insurance Assistance Program $15,146
97.042 Emergency Management Performance Grants $13,982
90.404 Hava Election Security Grants $13,750
93.071 Medicare Enrollment Assistance Program $11,822
97.067 Homeland Security Grant Program $6,698
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $5,593
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $4,937
93.659 Adoption Assistance $4,414
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,896
97.024 Emergency Food and Shelter National Board Program $646
93.090 Guardianship Assistance $84