FAC Explorer

Finding 1206259 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-04-09
Audit: 398236
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, specifically section 200.512(a), affecting compliance with federal audit standards.
  • Recommended Follow-Up: County management should assess staffing and responsibilities to ensure timely completion of audits and implement corrective procedures.

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, 2024, 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, 2024 reconciliation was not completed until June 2025 and the December 31, 2024 reconciliation and necessary adjustments were not completed until October 2025. 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.

Corrective Action Plan

Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance · All Federal Programs Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2024, 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, 2024 reconciliation was not completed until June 2025 and the December 31, 2024 reconciliation and necessary adjustments were not completed until October 2025. Cause: The Children and Youth fund reconciliations were not completed timely due to staffing limitations, which delayed the completion and filing of the County's December 31, 2024 Single audit and reporting package. Corrective Action Planned: In response to Finding 2024-002, the County is taking the following steps to ensure that these issues are rectified going forward. The issues regarding Children and Youth have been ongoing. The delay in the filing of the Single Audit was solely due to their lack of staffing and inability to complete their reconciliations and reporting timely. The Commissioners and Children & Youth Administration are well aware of the lack of staff and are working towards hiring individuals to complete the necessary tasks. The County continues to work with a sub-contractor in an effort to free up time of the full-time staff and assist with preparation and submission of monthly and quarterly reporting. Controller, Erik Diemer, Fiscal Director, Jennifer Barclay, County Commissioners and Director of C & Y are providing all available resources to assist the Fiscal Department of Children and Youth. Vacant positions in the Department have been filled, and future reconciliations will be timely.

Categories

Reporting

Other Findings in this Audit

  • 1206257 2024-002
    Material Weakness Repeat
  • 1206258 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $9.41M
93.563 CHILD SUPPORT SERVICES $1.37M
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $1.11M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $1.06M
93.659 ADOPTION ASSISTANCE $1.02M
93.658 FOSTER CARE TITLE IV-E $883,663
93.788 OPIOID STR $799,615
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $679,768
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $634,329
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $549,938
93.569 COMMUNITY SERVICES BLOCK GRANT $543,196
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $492,398
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $408,057
93.778 MEDICAL ASSISTANCE PROGRAM $406,190
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $371,313
17.259 WIOA YOUTH ACTIVITIES $273,320
17.258 WIOA ADULT PROGRAM $238,993
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $236,153
93.090 GUARDIANSHIP ASSISTANCE $204,997
16.575 CRIME VICTIM ASSISTANCE $163,750
14.267 CONTINUUM OF CARE PROGRAM $142,558
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $123,711
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $121,303
94.002 AMERICORPS SENIORS RETIRED AND SENIOR VOLUNTEER PROGRAM (RSVP) 94.002 $90,435
97.039 HAZARD MITIGATION GRANT $76,053
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $67,144
93.667 SOCIAL SERVICES BLOCK GRANT $66,575
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $65,000
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $59,241
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $56,137
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $54,545
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $40,662
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $34,327
97.067 HOMELAND SECURITY GRANT PROGRAM $30,251
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $28,474
10.187 THE EMERGENCY FOOD ASSISTANCE PROGRAM (TEFAP) COMMODITY CREDIT CORPORATION ELIGIBLE RECIPIENT FUNDS $19,636
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $17,756
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $13,095
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $12,122
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $7,600
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $7,197
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $5,160
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $2,743