FAC Explorer

Finding 1215231 (2023-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2026-05-21
Audit: 401889
Organization: The County of Lebanon, Pennsylvania (PA)
Auditor: BOYER & RITTER LLC

AI Summary

  • Core Issue: The County failed to conduct all necessary monitoring of subrecipients for federal programs in 2023.
  • Impacted Requirements: Monitoring must ensure funds are used properly and comply with program terms, including financial and programmatic reporting.
  • Recommended Follow-Up: Develop a policy for regular monitoring of subrecipients to prevent improper fund use.

Finding Text

Finding 2023-004: Special Tests and Provisions -Monitoring Federal Agencies - U.S. Department of Housing and Urban Development, U.S. Department of the Treasury, and U.S. Department of Health Passed through PA Department of Community and Economic Development and PA Department of Human Services Assistance Listing Number: 14.228, 14.239, 21.023, and 93.658 Criteria: The pass-through entity should monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Subaward monitoring must include reviewing financial and programmatic reports (performance and special) required by the Grantor. Condition: The County is to conduct such reviews and audits of its subrecipients as may be necessary or appropriate to determine whether the subrecipient has committed and expended the funds, as required by 24 CFR section 92.500, and has met program requirements particularly as they relate to eligible activities, eligibility, program income, and reporting. The County did not perform all necessary subrecipient monitoring in 2023. Cause: The County has contracted with the Redevelopment Authority of the County of Lebanon to operate the CDBG and HOME programs including use of funds, eligibility, program income, and preparation of reports. The County has contracted with the Housing Authority of the County of Lebanon to operate the ERAP program including use of funds, eligibility, and preparation of reports. The County has contracted with multiple providers to provide child welfare services to children and youth. The County was not performing all necessary monitoring activities of the Authorities and service providers. Effect: Improper use of funds could impact future availability of the programs and could ultimately result in return of funds. Questioned Costs: None Repeat Finding: No Recommendation: We recommend the County develop a policy to ensure the periodic monitoring of subrecipients is performed. Management Response: Management has responded to this finding in the Corrective Action Plan which is part of this reporting package.

Corrective Action Plan

Finding: 2023-004 Agency: County Commissioners Contact Person/Title: Jamie Wolgemuth, County Administrator Finding Title/Corrective Action: Special Tests and Provisions – Monitoring The County will enhance its countywide monitoring and oversight of its subrecipient funding agencies. Anticipated Completion Date: May 2026

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1215222 2023-004
    Material Weakness Repeat
  • 1215223 2023-004
    Material Weakness Repeat
  • 1215224 2023-004
    Material Weakness Repeat
  • 1215225 2023-004
    Material Weakness Repeat
  • 1215226 2023-004
    Material Weakness Repeat
  • 1215227 2023-004
    Material Weakness Repeat
  • 1215228 2023-003
    Material Weakness Repeat
  • 1215229 2023-003
    Material Weakness Repeat
  • 1215230 2023-004
    Material Weakness Repeat
  • 1215232 2023-005
    Material Weakness Repeat
  • 1215233 2023-005
    Material Weakness Repeat
  • 1215234 2023-006
    Material Weakness Repeat
  • 1215235 2023-006
    Material Weakness Repeat
  • 1215236 2023-007
    Material Weakness Repeat
  • 1215237 2023-007
    Material Weakness Repeat
  • 1215238 2023-008
    Material Weakness Repeat
  • 1215239 2023-008
    Material Weakness Repeat
  • 1215240 2023-009
    Material Weakness Repeat
  • 1215241 2023-009
    Material Weakness Repeat
  • 1215242 2023-010
    Material Weakness Repeat
  • 1215243 2023-010
    Material Weakness Repeat
  • 1215244 2023-011
    Material Weakness Repeat
  • 1215245 2023-011
    Material Weakness Repeat
  • 1215246 2023-002
    Material Weakness Repeat
  • 1215247 2023-002
    Material Weakness Repeat
  • 1215248 2023-002
    Material Weakness Repeat
  • 1215249 2023-002
    Material Weakness Repeat
  • 1215250 2023-002
    Material Weakness Repeat
  • 1215251 2023-002
    Material Weakness Repeat
  • 1215252 2023-002
    Material Weakness Repeat
  • 1215253 2023-002
    Material Weakness Repeat
  • 1215254 2023-002
    Material Weakness Repeat
  • 1215255 2023-002
    Material Weakness Repeat
  • 1215256 2023-002
    Material Weakness Repeat
  • 1215257 2023-002
    Material Weakness Repeat
  • 1215258 2023-002
    Material Weakness Repeat
  • 1215259 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $3.97M
93.563 CHILD SUPPORT SERVICES $1.67M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $844,650
93.569 COMMUNITY SERVICES BLOCK GRANT $443,675
20.205 HIGHWAY PLANNING AND CONSTRUCTION $347,714
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $289,120
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $207,069
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $173,055
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $165,174
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $164,692
16.575 CRIME VICTIM ASSISTANCE $126,044
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $115,072
97.039 HAZARD MITIGATION GRANT $96,039
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $86,687
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $72,556
93.667 SOCIAL SERVICES BLOCK GRANT $72,276
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $72,235
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $58,610
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $57,960
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $52,657
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $52,656
93.788 OPIOID STR $47,130
93.658 FOSTER CARE TITLE IV-E $45,246
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $41,735
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $27,629
93.778 GRANTS TO STATES FOR MEDICAID $27,456
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $26,318
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $21,343
93.659 ADOPTION ASSISTANCE $20,761
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $19,201
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $13,712
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $11,538
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $10,430
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $8,679
93.090 GUARDIANSHIP ASSISTANCE $8,394
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $5,986
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $4,909
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $2,340
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $2,179
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $1,000
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $395