FAC Explorer

Finding 971038 (2021-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2021
Accepted
2024-04-25
Audit: 304491
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, meaning the same personnel prepare and review reports.
  • Impacted Requirements: This deficiency affects internal controls over financial reporting, which should ensure independent reviews of submitted reports.
  • Recommended Follow-Up: Management should enhance the review process for cost reports to ensure compliance and mitigate risks.

Finding Text

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.

Categories

Internal Control / Segregation of Duties Material Weakness Reporting Significant Deficiency

Other Findings in this Audit

  • 394595 2021-002
    Significant Deficiency Repeat
  • 394596 2021-002
    Significant Deficiency Repeat
  • 394597 2021-002
    Significant Deficiency Repeat
  • 394598 2021-002
    Significant Deficiency Repeat
  • 394599 2021-002
    Significant Deficiency Repeat
  • 394600 2021-002
    Significant Deficiency Repeat
  • 394601 2021-002
    Significant Deficiency Repeat
  • 394602 2021-002
    Significant Deficiency Repeat
  • 394603 2021-002
    Significant Deficiency Repeat
  • 394604 2021-002
    Significant Deficiency Repeat
  • 394605 2021-002
    Significant Deficiency Repeat
  • 394606 2021-002
    Significant Deficiency Repeat
  • 394607 2021-002
    Significant Deficiency Repeat
  • 394608 2021-002
    Significant Deficiency Repeat
  • 394609 2021-002
    Significant Deficiency Repeat
  • 394610 2021-002
    Significant Deficiency Repeat
  • 394611 2021-002
    Significant Deficiency Repeat
  • 394612 2021-002
    Significant Deficiency Repeat
  • 971037 2021-002
    Significant Deficiency Repeat
  • 971039 2021-002
    Significant Deficiency Repeat
  • 971040 2021-002
    Significant Deficiency Repeat
  • 971041 2021-002
    Significant Deficiency Repeat
  • 971042 2021-002
    Significant Deficiency Repeat
  • 971043 2021-002
    Significant Deficiency Repeat
  • 971044 2021-002
    Significant Deficiency Repeat
  • 971045 2021-002
    Significant Deficiency Repeat
  • 971046 2021-002
    Significant Deficiency Repeat
  • 971047 2021-002
    Significant Deficiency Repeat
  • 971048 2021-002
    Significant Deficiency Repeat
  • 971049 2021-002
    Significant Deficiency Repeat
  • 971050 2021-002
    Significant Deficiency Repeat
  • 971051 2021-002
    Significant Deficiency Repeat
  • 971052 2021-002
    Significant Deficiency Repeat
  • 971053 2021-002
    Significant Deficiency Repeat
  • 971054 2021-002
    Significant Deficiency Repeat

Programs in Audit

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