Finding 525696 (2023-003)

Significant Deficiency Repeat Finding

Requirement

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.

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, 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. 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. Corrective Action Planned: In response to Finding 2023-003, 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. Interviews are being held for all vacant positions. The County expects vacant positions to be filled by June 30, 2025.

Other Findings in this Audit

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
1102138 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