FAC Explorer

Audit 369568

FY End
2024-12-31
Total Expended
$3.29M
Findings
3
Programs
4
Organization: Lebanon County Conservation District (PA)
Year: 2024 Accepted: 2025-09-30
Auditor: Zelenkofske Axelrod LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157243 2024-002 Material Weakness Yes I
1157244 2024-002 Material Weakness Yes I
1157245 2024-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $106,483 Yes 1
66.460 Nonpoint Source Implementation Grants $72,074 Yes 0
66.964 Chesapeake Bay Program Implementation, Regulatory/accountability and Monitoring Grants $59,943 Yes 0
66.204 Multipurpose Grants to States and Tribes $50,000 Yes 0

Contacts

Name Title Type
PZ25W489GDY3 Hannah Hartman Auditee
7172775275 Kimberly Stank Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the District’s basic financial statements.

Finding Details

Finding 2024-002
Finding 2024-002 Procurement and Suspension and Debarment ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Criteria: In accordance with 2 CFR 180.30, the District is required to perform procedures to ensure that contractors are neither suspended nor debarred prior to entering into a contract to procure goods and services. This may be accomplished by checking the System for Award Management Exclusions, collecting a certification from the entity, or adding a clause or condition to the contract with the entity. Condition: For 4 out of 4 service contracts tested, we noted that the District entered into a contract without performing procedures to ensure that the entity was not suspended or debarred when service contracts are executed. Cause: The District does not have adequate procedures in place to ensure controls over Federal Procurement and Suspension and Debarment compliance requirements are operating effectively. Effect: Adequate internal controls are not in place over Federal Procurement and Suspension and Debarment compliance requirements and the District is not in compliance with the requirement. This finding was a repeat of Finding 2023-002. Questioned Costs: None. Recommendation: Procedures should be implemented to ensure that contractors are neither suspended nor debarred prior to entering into a contract. Management’s Response: The District agrees with the finding and has implemented procedures to ensure all future vendor contracts are not suspended and debarred prior to contracting with them.