OIG-CA-26-024: Determination on Corrective Actions for Desk Review of Lancaster County, Pennsylvania's Use of Coronavirus Relief Fund
Summary
Treasury Office of Inspector General letter OIG-CA-26-024 of March 9, 2026 to Lancaster County, Pennsylvania, closing the follow-up to its June 29, 2023 desk review of the county’s use of Coronavirus Relief Fund proceeds (OIG-CA-23-024). That review, by an independent public accounting firm, found $38,793,071.36 in unsupported questioned costs: $33,976,014.86 in grants for personal protective equipment and distance learning, $3,930,341.97 in direct payments for prison payroll, $142,779.53 in contracts for training and law enforcement, and $743,935 in aggregate reporting under $50,000. After the OIG asked for documentation in April 2025, the county supplied enough between June and December 2025 to support the full $38,793,071.36. The letter, signed by Assistant Inspector General for Audit Pauletta Battle, concludes that the county’s corrective actions addressed the questioned costs.
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- Oig Ca 26 024 Final Determination On Corrective Actions For Desk Review Of Lancaster Count
Cite this document
“OIG-CA-26-024: Determination on Corrective Actions for Desk Review of Lancaster County, Pennsylvania's Use of Coronavirus Relief Fund.”
Original at oig.treasury.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/oig-ca-26-024-final-determination-on-corrective-actions-for-desk-review-of-lancaster-county-pennsylvania/
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DEPARTMENT OF THE TREASURY
W ASHINGTON, D.C. 20220
OFFICE OF
INSPECTOR GENERAL
March 9, 2026
OIG-CA-26-024
Ms. Beth Gable
Interim Director, Budget Services
County of Lancaster
150 North Queen Street Suite 715
Lancaster, PA 17603
Re: Final Determination on Corrective Actions for Desk Review of Lancaster
County, Pennsylvania’s Use of Coronavirus Relief Fund Proceeds (OIG-CA-23-024)
Dear Ms. Gable:
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), 1 established
the Coronavirus Relief Fund (CRF) and appropriated $150 billion for making
payments to states, District of Columbia, local, territorial, and tribal government
entities. CRF recipients may use the CRF award funds to cover costs that:
1. were necessary expenditures incurred due to the public health emergency
with respect to the Coronavirus Disease 2019 (COVID-19);
2. were not accounted for in the government’s budget most recently approved
as of March 27, 2020; and
3. were incurred during the period that began on March 1, 2020, and ended on
December 31, 2021, for states, local governments, and territories. In the
case of tribal governments, were incurred during the period that began on
March 1, 2020, and ended on December 31, 2022 (covered period).
Under a contract monitored by our office, a certified independent public accounting
firm (IPA) performed a desk review to evaluate Lancaster County’s documentation
supporting its use of CRF proceeds as reported in the GrantSolutions 2 portal. In the
desk review memorandum, 3 the IPA identified total unsupported questioned costs
of $38,793,071.36. In the “contracts greater than or equal to $50,000” category,
the IPA identified questioned costs of $142,779.53 related to developmental
training for individuals facing unemployment due to COVID-19 related issues and
law enforcement. In the “grants greater than or equal to $50,000” category, the
1
P.L. 116-136 (March 27, 2020)
2 GrantSolutions, a grant and program management Federal shared service provider under the
United States Department of Health and Human Services, developed a customized and user-
friendly reporting solution to capture the use of CRF payments from prime recipients.
3 Treasury OIG, Desk Review of Lancaster County, Pennsylvania’s Use of Coronavirus Relief Fund
Proceeds, OIG-CA-23-024 (June 29, 2023)
Page 2
IPA identified questioned costs of $33,976,014.86 related to personal protective
equipment and distance learning. Also, in the “direct payments greater than or
equal to $50,000” category, the IPA identified questioned costs of $3,930,341.97
related to prison payroll. Lastly, in the “aggregate reporting less than $50,000”
category, the IPA identified questioned costs of $743,935 related to emergency
medical services, housing assistance, and teleworking equipment.
In April 2025, we contacted Lancaster County requesting the county to provide
supporting documentation for the unsupported questioned costs. Between June
and December 2025, Lancaster provided sufficient supporting documentation for
the $38,793,071.36 questioned costs. As such, Lancaster County’s corrective
actions addressed the questioned costs identified in the desk review.
We appreciate the courtesies and cooperation provided to our staff during the desk
review follow-up. If you have any questions or require further information, please
contact me at (202) 927-5400, or a member of your staff may contact Olivia
Scott, Acting Audit Director, at (202) 277-1196.
Sincerely,
/s/
Pauletta Battle
Assistant Inspector General for Audit
cc: Michelle A. Dickerman, Deputy Assistant General Counsel, Department of
the Treasury
Danielle Christensen, Deputy Chief Program Officer for State and Local
Programs, Office of Capital Access, Department of the Treasury
Jeffery W. Stout, Acting Chief Program Officer, Office of Capital Access,
Department of the Treasury
Thao P. Tran, Acting Chief Operating Officer, Department of the Treasury
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