Finding 1168598 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-01-09
Audit: 380490

AI Summary

  • Core Issue: The City did not complete its Single Audit by the required deadline of 9 months after year-end.
  • Impacted Requirements: This non-compliance violates the Uniform Guidance, Section 200.512(a), regarding timely audit submissions.
  • Recommended Follow-Up: The City should prioritize its audit process to ensure future reports are completed and filed on time.

Finding Text

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.

Corrective Action Plan

The City has engaged an independent accountant and works with its financial advisors to ensure future audits are completed in a timely manner.

Categories

Subrecipient Monitoring Reporting Special Tests & Provisions

Other Findings in this Audit

  • 1168594 2023-005
    Material Weakness Repeat
  • 1168595 2023-005
    Material Weakness Repeat
  • 1168596 2023-005
    Material Weakness Repeat
  • 1168597 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $572,782
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $110,264
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $70,176
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $9,648