FAC Explorer

Audit 306097

FY End
2021-12-31
Total Expended
$11.82M
Findings
36
Programs
37
Organization: The County of Lebanon, Pennsylvania (PA)
Year: 2021 Accepted: 2024-05-13
Auditor: Boyer & Ritter LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396486 2021-002 Significant Deficiency Yes P
396487 2021-002 Significant Deficiency Yes P
396488 2021-002 Significant Deficiency Yes P
396489 2021-002 Significant Deficiency Yes P
396490 2021-002 Significant Deficiency Yes P
396491 2021-002 Significant Deficiency Yes P
396492 2021-002 Significant Deficiency Yes P
396493 2021-002 Significant Deficiency Yes P
396494 2021-002 Significant Deficiency Yes P
396495 2021-002 Significant Deficiency Yes P
396496 2021-002 Significant Deficiency Yes P
396497 2021-002 Significant Deficiency Yes P
396498 2021-002 Significant Deficiency Yes P
396499 2021-002 Significant Deficiency Yes P
396500 2021-002 Significant Deficiency Yes P
396501 2021-002 Significant Deficiency Yes P
396502 2021-002 Significant Deficiency Yes P
396503 2021-002 Significant Deficiency Yes P
972928 2021-002 Significant Deficiency Yes P
972929 2021-002 Significant Deficiency Yes P
972930 2021-002 Significant Deficiency Yes P
972931 2021-002 Significant Deficiency Yes P
972932 2021-002 Significant Deficiency Yes P
972933 2021-002 Significant Deficiency Yes P
972934 2021-002 Significant Deficiency Yes P
972935 2021-002 Significant Deficiency Yes P
972936 2021-002 Significant Deficiency Yes P
972937 2021-002 Significant Deficiency Yes P
972938 2021-002 Significant Deficiency Yes P
972939 2021-002 Significant Deficiency Yes P
972940 2021-002 Significant Deficiency Yes P
972941 2021-002 Significant Deficiency Yes P
972942 2021-002 Significant Deficiency Yes P
972943 2021-002 Significant Deficiency Yes P
972944 2021-002 Significant Deficiency Yes P
972945 2021-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $4.10M Yes 0
93.563 Child Support Enforcement $1.73M - 0
93.569 Community Services Block Grant $213,401 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $186,905 Yes 1
93.958 Block Grants for Community Mental Health Services $127,164 - 0
16.575 Crime Victim Assistance $125,169 - 0
14.239 Home Investment Partnerships Program $121,900 - 0
93.558 Temporary Assistance for Needy Families $115,072 - 0
97.042 Emergency Management Performance Grants $114,996 - 0
20.205 Highway Planning and Construction $93,610 - 0
93.788 Opioid Str $79,969 Yes 1
93.667 Social Services Block Grant $66,253 - 0
90.404 2018 Hava Election Security Grants $60,500 - 0
93.053 Nutrition Services Incentive Program $57,922 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $44,491 - 0
84.181 Special Education-Grants for Infants and Families $41,120 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $35,628 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $34,556 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $33,356 - 0
21.019 Coronavirus Relief Fund $31,953 - 0
20.600 State and Community Highway Safety $31,306 - 0
93.658 Foster Care_title IV-E $31,044 - 0
93.659 Adoption Assistance $25,121 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $22,170 - 0
93.778 Medical Assistance Program $22,012 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $21,657 - 0
20.616 National Priority Safety Programs $14,755 - 0
93.324 State Health Insurance Assistance Program $14,270 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $13,712 - 0
93.071 Medicare Enrollment Assistance Program $6,162 - 0
97.024 Emergency Food and Shelter National Board Program $5,746 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $5,361 - 0
93.556 Promoting Safe and Stable Families $5,135 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,497 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3,189 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $2,014 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,527 - 0

Contacts

Name Title Type
M7PFGNEBVN74 Angel M. Price Auditee
7172284432 Matthew S. Wildasin, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The County has elected to charge the de minimis 10% indirect cost rate. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the County of Lebanon, Pennsylvania under programs of the federal government for the year ended December 31, 2021. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County of Lebanon, Pennsylvania, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County of Lebanon, Pennsylvania.
Title: Federal Payments Passed Through the Pennsylvania Department of Human Services (DHS), the Pennsylvania Department of Community and Economic Development (DCED), and the Pennsylvania Emergency Management Agency (PEMA) Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The County has elected to charge the de minimis 10% indirect cost rate. The Federal payments column on the accompanying Schedule reflects the total federal awards paid to the County by DHS, DCED and PEMA, as required to be reported by the DHS Single Audit Supplement and the County’s grant agreements with DCED and as requested by PEMA, respectively.

Finding Details

Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.
Finding 2021-002
Segregation of Duties over Reporting Federal Agency: US Department of Health and Human Services ALN: 93.959 & 93.788 Criteria: A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Properly designed internal controls should provide for proper segregation of duties in financial reporting. Duties surrounding reports generated to report performance and financial information should be properly segregated between the persons preparing reports and the persons reviewing and approving reports for submission. Condition: During our audit, we found that the County does not have adequate segregation of duties over its grant reporting for certain programs. Cause: The county had staff losses in positions involved in the proper segregation of duties. Effect: Reports submitted by the County did not have reviews performed by personnel not also responsible for compiling data for and preparing the same reports. Context: County staff has lost its segregation of duties due to loss of staffing in programs support. We did not identify errors in the reporting to the various oversight agencies. Questioned Costs: None Repeat Finding: Yes Recommendation: Management should provide for adequate review of cost reports being submitted. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.