FAC Explorer

Finding 574773 (2022-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2025-08-27
Audit: 365063
Organization: The County of Lebanon, Pennsylvania (PA)
Auditor: Boyer & Ritter LLC

AI Summary

  • Core Issue: The County lacks proper segregation of duties in grant reporting, leading to potential conflicts of interest.
  • Impacted Requirements: Internal controls for financial reporting are insufficient, as reviews are not conducted by independent personnel.
  • Recommended Follow-Up: Management should ensure adequate review processes for cost reports to enhance oversight and compliance.

Finding Text

Finding 2022-002: Segregation of Duties over Reporting Repeat Finding - See Finding 2021-002 Federal Agency - U.S. Department of Health and Human Services Passed through PA Department of Drug and Alcohol Programs Assistance Listing Number: 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.

Categories

Internal Control / Segregation of Duties Material Weakness Reporting Significant Deficiency

Other Findings in this Audit

  • 574761 2022-003
    Material Weakness
  • 574762 2022-004
    -
  • 574763 2022-003
    Material Weakness
  • 574764 2022-004
    -
  • 574765 2022-002
    Significant Deficiency Repeat
  • 574766 2022-002
    Significant Deficiency Repeat
  • 574767 2022-002
    Significant Deficiency Repeat
  • 574768 2022-002
    Significant Deficiency Repeat
  • 574769 2022-002
    Significant Deficiency Repeat
  • 574770 2022-002
    Significant Deficiency Repeat
  • 574771 2022-002
    Significant Deficiency Repeat
  • 574772 2022-002
    Significant Deficiency Repeat
  • 574774 2022-002
    Significant Deficiency Repeat
  • 574775 2022-002
    Significant Deficiency Repeat
  • 574776 2022-002
    Significant Deficiency Repeat
  • 574777 2022-002
    Significant Deficiency Repeat
  • 574778 2022-002
    Significant Deficiency Repeat
  • 1151203 2022-003
    Material Weakness
  • 1151204 2022-004
    -
  • 1151205 2022-003
    Material Weakness
  • 1151206 2022-004
    -
  • 1151207 2022-002
    Significant Deficiency Repeat
  • 1151208 2022-002
    Significant Deficiency Repeat
  • 1151209 2022-002
    Significant Deficiency Repeat
  • 1151210 2022-002
    Significant Deficiency Repeat
  • 1151211 2022-002
    Significant Deficiency Repeat
  • 1151212 2022-002
    Significant Deficiency Repeat
  • 1151213 2022-002
    Significant Deficiency Repeat
  • 1151214 2022-002
    Significant Deficiency Repeat
  • 1151215 2022-002
    Significant Deficiency Repeat
  • 1151216 2022-002
    Significant Deficiency Repeat
  • 1151217 2022-002
    Significant Deficiency Repeat
  • 1151218 2022-002
    Significant Deficiency Repeat
  • 1151219 2022-002
    Significant Deficiency Repeat
  • 1151220 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.57M
21.023 Emergency Rental Assistance Program $5.09M
93.563 Child Support Services $1.40M
93.569 Community Services Block Grant $406,021
93.958 Block Grants for Community Mental Health Services $203,159
20.205 Highway Planning and Construction $198,760
14.239 Home Investment Partnerships Program $176,104
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $151,227
16.575 Crime Victim Assistance $118,113
93.558 Temporary Assistance for Needy Families $115,072
97.042 Emergency Management Performance Grants $104,401
93.667 Social Services Block Grant $72,276
93.053 Nutrition Services Incentive Program $49,545
84.181 Special Education-Grants for Infants and Families $44,858
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $44,696
10.568 Emergency Food Assistance Program (administrative Costs) $30,161
20.600 State and Community Highway Safety $30,131
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $15,600
93.645 Stephanie Tubbs Jones Child Welfare Services Program $13,712
93.658 Foster Care Title IV-E $13,436
20.616 National Priority Safety Programs $11,725
93.659 Adoption Assistance $10,211
93.788 Opioid Str $8,750
93.556 Marylee Allen Promoting Safe and Stable Families Program $7,465
93.778 Medical Assistance Program $7,255
16.034 Coronavirus Emergency Supplemental Funding Program $6,692
93.071 Medicare Enrollment Assistance Program $4,700
93.324 State Health Insurance Assistance Program $4,700
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,852
97.024 Emergency Food and Shelter National Board Program $2,695
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,588
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $721
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $-2,965
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $-12,365
93.052 National Family Caregiver Support, Title Iii, Part E $-17,839
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $-59,198
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $-87,766