The City of Harrisburg's Mayor, Derick Wenck, is the contact person responsible for the corrective action plan for these findings. The City of Harrisburg will develop and adopt comprehensive written policies and procedures governing the administration of federal awards including CSLFRF and future federally funded programs. Policies will address procurement standards, allowable costs, financial management, dovumentation retention, subrecipient and contractor oversight, reporting requirements, and monitoring responsibilities consistent with applicable federal regulations. Key personnel involved in grant administration, accounting, and procurement will receive periodic training regarding federal compliance requirements and internal control responsibilities. Because of the size of the City of Harrisburg, the municipality can't support hiring additional staff that would be sufficient to support the internal controls needed to properly segregate duties. The Mayor, City Council members and Finance employees are aware of the problem. A full physical inventory was conducted by the department heads and compared to the 2023 inventory count. Records were updated and reported to the finance officer. A complete inventory count will be conducted at the end of each year and reported to the finance officer. Expenditures will be reviewed and the budget updated based on actuals and a budget amendment approved by City Council if necessary.