COUNTY OF LEBANON: Single Audit Reports and Findings
COUNTY OF LEBANON filed 8 single audits between 2016 and 2023; the most recently observed auditor is BOYER & RITTER, LLC (2023), and the 2023 report lists 38 findings, including 1 material weakness. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; COUNTY OF LEBANON is recorded in LEBANON, Pennsylvania under EIN 236003032, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2023 | 2023-12-31 | $17,454,559 | $750,000 | BOYER & RITTER, LLC | 38 | MW / SD | 2023-12-GSAFAC-0000418538 |
| 2022 | 2022-12-31 | $23,982,915 | $750,000 | BOYER & RITTER, LLC | 18 | MW / SD | 2022-12-GSAFAC-0000378911 |
| 2021 | 2021-12-31 | $11,822,926 | $750,000 | BOYER & RITTER, LLC | 18 | MW / SD | 2021-12-GSAFAC-0000040076 |
| 2020 | 2020-12-31 | $20,820,577 | $750,000 | BOYER & RITTER, LLC | 20 | SD | 2020-12-CENSUS-0000166841 |
| 2019 | 2019-12-31 | $9,560,530 | $750,000 | BOYER & RITTER, LLC | 0 | SD | 2019-12-CENSUS-0000166841 |
| 2018 | 2018-12-31 | $7,474,663 | $750,000 | BOYER & RITTER, LLC | 1 | MW | 2018-12-CENSUS-0000166841 |
| 2017 | 2017-12-31 | $6,930,371 | $750,000 | RKL LLP | 3 | SD | 2017-12-CENSUS-0000166841 |
| 2016 | 2016-12-31 | $6,710,299 | $750,000 | RKL LLP | 2 | SD | 2016-12-CENSUS-0000166841 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $3,969,887 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,813,993 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $1,672,596 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,271,715 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $1,191,046 | Yes |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $844,650 | Yes |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $734,962 | No |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $480,140 | No |
| 93.569 | COMMUNITY SERVICES BLOCK GRANT | $443,675 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $347,714 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $289,120 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $266,930 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $253,339 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $207,069 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $197,593 | Yes |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $189,555 | Yes |
| 93.958 | BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES | $181,167 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $174,318 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $173,055 | No |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $170,954 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $165,174 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $164,692 | Yes |
| 93.788 | OPIOID STR | $145,185 | No |
| 14.228 | COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII | $135,426 | Yes |
| 16.575 | CRIME VICTIM ASSISTANCE | $126,044 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2023-002 | P | Significant deficiency | Yes |
| 2023-003 | L | Material weakness | Yes |
| 2023-004 | N | Significant deficiency | No |
| 2023-005 | E | Other | No |
| 2023-006 | N | Other | No |
| 2023-007 | N | Other | Yes |
| 2023-008 | N | Other | No |
| 2023-009 | N | Other | No |
| 2023-010 | N | Other | No |
| 2023-011 | N | Other | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits COUNTY OF LEBANON now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “COUNTY OF LEBANON Single Audits and Findings (PA).” https://getauditradar.com/single-audits/pa/county-of-lebanon-236003032/. Data as of 2026-09-18.