Finding 371181 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-02-29
Audit: 292829
Organization: County of Monroe, Pennsylvania (PA)

AI Summary

  • Core Issue: The County's Single Audit for the year ended December 31, 2021, was submitted late, breaching the 9-month deadline set by Uniform Guidance.
  • Impacted Requirements: Non-compliance with audit reporting requirements affects the accuracy of federal revenue and expenditure reporting.
  • Recommended Follow-Up: County management should assess staffing needs to ensure timely completion of audit responsibilities moving forward.

Finding Text

Federal Program: U.S. Department of Agriculture, Assistance Listing # 10.178 - Emergency Food Assistance Program, Pass-Through Agency Grantor Number: 5-03-45-292 U.S. Department of Housing and Urban Development, Assistance Listing # 14.231 - Emergency Solutions Grant, Pass-Through Agency Grantor Numbers: C000074199, C000074157, C000072755, C000075619, C000080269, C000080688 U.S Department of Treasury, Assistance Listing # 21.023 - COVID-19 - Emergency Rental Assistance Program, Passed through the Pennsylvania Department of Human Services U.S. Department of Treasury, Assistance Listing # 21.027 - COVID-19 - State and Local Fiscal Recovery Funds U.S. Department of Health and Human Services, Assistance Listing # 93.563 - Child Support Enforcement, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.658 - Foster Care - Title IV-E, Passed through the Pennsylvania Department of Health and Human Services U.S. Department of Health and Human Services, Assistance Listing # 93.659 - Adoption Assistance, Passed through the Pennsylvania Department of Health and Human Services Repeat Finding: N/A 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, 2021, 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, 2021 reconciliation was not completed until June 2022 and the December 31, 2021 reconciliation and necessary adjustments were not completed until October 2022. 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, 2021 Single Audit and reporting package. Recommendation: We recommend that County management review its staffing and personnel responsibilities to prioritize the completion of its audit responsibilities within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will look to address in 2023. See the County's full response in its corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 371175 2022-003
    Significant Deficiency
  • 371176 2022-003
    Significant Deficiency
  • 371177 2022-003
    Significant Deficiency
  • 371178 2022-003
    Significant Deficiency
  • 371179 2022-003
    Significant Deficiency
  • 371180 2022-003
    Significant Deficiency
  • 371182 2022-003
    Significant Deficiency
  • 371183 2022-003
    Significant Deficiency
  • 371184 2022-003
    Significant Deficiency
  • 947617 2022-003
    Significant Deficiency
  • 947618 2022-003
    Significant Deficiency
  • 947619 2022-003
    Significant Deficiency
  • 947620 2022-003
    Significant Deficiency
  • 947621 2022-003
    Significant Deficiency
  • 947622 2022-003
    Significant Deficiency
  • 947623 2022-003
    Significant Deficiency
  • 947624 2022-003
    Significant Deficiency
  • 947625 2022-003
    Significant Deficiency
  • 947626 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $10.42M
21.027 Coronavirus State and Local Fiscal Recovery Funds $8.70M
93.563 Child Support Enforcement $1.20M
93.659 Adoption Assistance $1.13M
93.658 Foster Care_title IV-E $1.08M
10.178 Trade Mitigation Program Eligible Recipient Agency Operational Funds (a) $1.05M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $811,894
93.959 Block Grants for Prevention and Treatment of Substance Abuse $709,186
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $356,599
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $321,710
17.259 Wia Youth Activities $289,564
93.778 Medical Assistance Program $264,274
14.231 Emergency Solutions Grant Program $257,534
93.788 Opioid Str $254,422
93.090 Guardianship Assistance $210,136
93.569 Community Services Block Grant $201,391
10.569 Emergency Food Assistance Program (food Commodities) $192,763
17.258 Wia Adult Program $178,783
17.278 Wia Dislocated Worker Formula Grants $178,770
93.558 Temporary Assistance for Needy Families $171,085
16.575 Crime Victim Assistance $156,664
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $137,363
97.042 Emergency Management Performance Grants $113,635
93.052 National Family Caregiver Support, Title Iii, Part E $87,428
93.053 Nutrition Services Incentive Program $79,124
94.002 Retired and Senior Volunteer Program $76,650
93.667 Social Services Block Grant $66,575
10.568 Emergency Food Assistance Program (administrative Costs) $61,263
93.645 Stephanie Tubbs Jones Child Welfare Services Program $40,662
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $30,287
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $23,472
93.324 State Health Insurance Assistance Program $15,243
97.024 Emergency Food and Shelter National Board Program $9,543
93.556 Promoting Safe and Stable Families $5,920
93.071 Medicare Enrollment Assistance Program $5,736
97.067 Homeland Security Grant Program $4,164
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $3,844
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,804
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $0