Audit 380490

Federal Program: Assistance Listing #14.228 Community Development Block Grants/State's Program, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Numbers: C000070390, C000073445, C000075229, C000075779, C000083804 and C000082616 Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, Section 200.512(a), the County is required to undergo and complete its Single Audit and file the Single Audit and related Data Collection Form within 9 months of its year-end. Condition/Context: The City's December 31, 2022 Single Audit was not completed and submitted within the required time period. Questioned Costs: N/A Cause: The City operates with a small staff, which has many competing responsibilities, which has delayed the completion of the City's Single Audit and the related filing of its Data Collection Form. Effect: The City is not in compliance with the Uniform Guidance and Single Audit reporting requirements. Recommendation: We recommend that the City work to prioritize the completion of its audit process to ensure future Single Audit reports are timely completed and filed. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan.