FAC Explorer

Finding 1236333 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-09-24
Audit: 411991
Organization: County of Lehigh (PA)
Auditor: ZELENKOFSKE AXELROD LLC

AI Summary

  • Core Issue: An individual received funds from the Temporary Assistance for Needy Families program despite being ineligible after their 18th birthday.
  • Impacted Requirements: The county is not compliant with the program's eligibility criteria.
  • Recommended Follow-Up: The county should enhance controls to ensure all grants meet eligibility requirements.

Finding Text

2025-001 – Eligibility United States Department of Human Services – An award passed through the Pennsylvania Department of Education – Temporary Assistance for Needy Families (ALN – 93.558) Condition: Individual was receiving money from Program but was not eligible during the payment period. Effect: The county is not in compliance with program Eligibility requirements. Cause: Individual was receiving money from the program after their 18th birthday. Known Questioned Costs: $935 Recommendation: We Recommend the County ensures all grants follow the grant requirements. View of Responsible Officials and Planned Corrective Actions: The County agrees with the finding and is working towards implementing better controls over their grant eligibility.

Corrective Action Plan

The County will ensure that when a person turns 18, funding will be terminated per the grant requirements. Responsible Official: Joshua Bridges, Director of Human Services. Contact Information : 610-782-3551. Anticipated Resolution Date: Immediately

Categories

Eligibility

Programs in Audit

ALN Program Name Expenditures
93.563 CHILD SUPPORT SERVICES $4.18M
93.658 FOSTER CARE TITLE IV-E $3.52M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.62M
93.659 ADOPTION ASSISTANCE $1.60M
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $1.21M
93.778 GRANTS TO STATES FOR MEDICAID $1.14M
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1.05M
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $1.04M
93.090 GUARDIANSHIP ASSISTANCE $473,494
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $461,521
93.667 SOCIAL SERVICES BLOCK GRANT $428,900
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $396,516
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $320,413
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $160,519
93.472 TITLE IV-E PREVENTION PROGRAM $145,041
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $132,614
16.575 CRIME VICTIM ASSISTANCE $100,000
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $90,240
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $81,323
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $80,555
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $80,160
93.791 MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION $75,861
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $67,440
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $61,053
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $51,905
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $49,463
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $43,780
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $42,355
97.067 HOMELAND SECURITY GRANT PROGRAM $33,144
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $25,109
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $15,987
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $11,376
93.788 OPIOID STR $11,228
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $9,350
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $7,899
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $6,502
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $3,303