Corrective Action Plans

Federal Agency: U.S. Department of Housing and Urban Development Federal Program: 14.218 Entitlement Grants Cluster: Community Development Block Grants/Entitlement Grants Identification Number: B-15-MC-42-0018; B-16-MC-42-0018; B-17-MC-42-0018; B-18-MC-42-0018; B-19- MC-42-0018 Requirement: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Period of Performance; Reporting; Special Tests and Provisions Type of Finding: Material weakness in internal control over major program; Noncompliance Description of Finding: Supporting documentation related to the major program was not provided to the auditor due to various factors, all subsequent to year end, including turnover of all key personnel, the destruction of the City’s servers and the conversion to a new accounting system leaving the old accounting system widely unused and unsupported, the completeness and availability of all records, management has been unable to produce records to support the following: material balances stated in the accompanying financial statements, compliance with laws and regulations; the identification and disclosure of all laws, regulations, and provisions of contracts and grant agreements directly and materially affecting the determination of financial statement amounts and; the presence or absence of fraud involving management or employees with significant roles in internal control; compliance with laws, regulations, and provisions of contracts and grant agreements, including budget laws, compliance with any debt covenants, identification of subsequent events, commitments and contingencies, the identification of all Federal assistance programs and compliance with Federal grant requirements. Additionally, the amount of time which has passed since the year end under audit has further exacerbated these issues. We were unable to satisfy ourselves by other audit procedures concerning these balances and disclosures. Auditee responsibilities as outlined in section 2 CFR 200.508 include providing the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit. Recommendation: We recommend the City implement procedures to ensure consistent and accurate accounting for federal grant expenditures in accordance with section 2 CFR 200.302 of the Uniform Guidance. Statement of Concurrence: The City of York, Pennsylvania agrees with audit finding 2019-013. Corrective Action: The City of York has implemented written procedures for consistent and accurate accounting of federal grant expenditures by utilizing a new financial management system, OpenGov. The new financial management system was implemented in January 2022. Name of Contact Person Responsible for the Corrective Action: Contact Full Name: Kimberly Robertson Contact title: Business Administrator for Finance Address: 101 South George Street City: York State: Pennsylvania Zip Code: 17401 Phone: (717) 849-2883 E-mail: KRobertson@yorkcity.org Timetable for Correction: The anticipated date for resolving the audit finding is December 31, 2024.