FAC Explorer

Finding 395958 (2022-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-05-06
Audit: 305597
Organization: City of Allentown (PA)
Auditor: Maher Duessel CPAS

AI Summary

  • Core Issue: The City lacks proper internal controls for reviewing reports before submission to HUD.
  • Impacted Requirements: Compliance with 24 CFR for accurate reporting of grant amounts is at risk.
  • Recommended Follow-Up: Implement procedures to reconcile all required reports with the general ledger to ensure accurate reporting.

Finding Text

Finding 2022-005 - Reporting Repeat Finding – See Finding 2021-001 U.S. Department of Housing and Urban Development (HUD) – COVID-19 - Community Development Block Grant/Entitlement Grants (ALN 14.218) Condition: The City did not have adequate internal controls in place to ensure required reports are reviewed prior to submission. Criteria: Pursuant to 24 CFR the grantee must accurately report amounts to HUD. Cause: The City does not have procedures in place to ensure that SF-425 and the PR-26 reconcile to the general ledger in accordance with federal reporting requirements. Effect: Without adequate internal controls in place, the City risks not being in compliance with HUD reporting requirements. Failure to comply with grant award requirements could jeopardize future funding. Repeat Finding: Yes Questioned Costs: Unknown Recommendation: We recommend that the City implement procedures to ensure that all required reports are reconciled to the general ledger and that such reporting reflects actual expenditures for the specific reporting periods. View of Responsible Official: The City agrees. See the corrective action plan.

Categories

Reporting HUD Housing Programs

Other Findings in this Audit

  • 395932 2022-003
    Material Weakness
  • 395933 2022-003
    Material Weakness
  • 395934 2022-003
    Material Weakness
  • 395935 2022-003
    Material Weakness
  • 395936 2022-003
    Material Weakness
  • 395937 2022-003
    Material Weakness
  • 395938 2022-003
    Material Weakness
  • 395939 2022-003
    Material Weakness
  • 395940 2022-003
    Material Weakness
  • 395941 2022-003
    Material Weakness
  • 395942 2022-004
    Material Weakness Repeat
  • 395943 2022-004
    Material Weakness Repeat
  • 395944 2022-004
    Material Weakness Repeat
  • 395945 2022-004
    Material Weakness Repeat
  • 395946 2022-004
    Material Weakness Repeat
  • 395947 2022-004
    Material Weakness Repeat
  • 395948 2022-004
    Material Weakness Repeat
  • 395949 2022-004
    Material Weakness Repeat
  • 395950 2022-004
    Material Weakness Repeat
  • 395951 2022-004
    Material Weakness Repeat
  • 395952 2022-005
    Material Weakness Repeat
  • 395953 2022-005
    Material Weakness Repeat
  • 395954 2022-005
    Material Weakness Repeat
  • 395955 2022-005
    Material Weakness Repeat
  • 395956 2022-005
    Material Weakness Repeat
  • 395957 2022-005
    Material Weakness Repeat
  • 395959 2022-005
    Material Weakness Repeat
  • 395960 2022-005
    Material Weakness Repeat
  • 395961 2022-005
    Material Weakness Repeat
  • 395962 2022-006
    Material Weakness
  • 395963 2022-006
    Material Weakness
  • 395964 2022-006
    Material Weakness
  • 395965 2022-006
    Material Weakness
  • 395966 2022-006
    Material Weakness
  • 395967 2022-006
    Material Weakness
  • 395968 2022-006
    Material Weakness
  • 395969 2022-006
    Material Weakness
  • 395970 2022-006
    Material Weakness
  • 395971 2022-006
    Material Weakness
  • 395972 2022-006
    Material Weakness
  • 395973 2022-007
    Material Weakness Repeat
  • 395974 2022-007
    Material Weakness Repeat
  • 972374 2022-003
    Material Weakness
  • 972375 2022-003
    Material Weakness
  • 972376 2022-003
    Material Weakness
  • 972377 2022-003
    Material Weakness
  • 972378 2022-003
    Material Weakness
  • 972379 2022-003
    Material Weakness
  • 972380 2022-003
    Material Weakness
  • 972381 2022-003
    Material Weakness
  • 972382 2022-003
    Material Weakness
  • 972383 2022-003
    Material Weakness
  • 972384 2022-004
    Material Weakness Repeat
  • 972385 2022-004
    Material Weakness Repeat
  • 972386 2022-004
    Material Weakness Repeat
  • 972387 2022-004
    Material Weakness Repeat
  • 972388 2022-004
    Material Weakness Repeat
  • 972389 2022-004
    Material Weakness Repeat
  • 972390 2022-004
    Material Weakness Repeat
  • 972391 2022-004
    Material Weakness Repeat
  • 972392 2022-004
    Material Weakness Repeat
  • 972393 2022-004
    Material Weakness Repeat
  • 972394 2022-005
    Material Weakness Repeat
  • 972395 2022-005
    Material Weakness Repeat
  • 972396 2022-005
    Material Weakness Repeat
  • 972397 2022-005
    Material Weakness Repeat
  • 972398 2022-005
    Material Weakness Repeat
  • 972399 2022-005
    Material Weakness Repeat
  • 972400 2022-005
    Material Weakness Repeat
  • 972401 2022-005
    Material Weakness Repeat
  • 972402 2022-005
    Material Weakness Repeat
  • 972403 2022-005
    Material Weakness Repeat
  • 972404 2022-006
    Material Weakness
  • 972405 2022-006
    Material Weakness
  • 972406 2022-006
    Material Weakness
  • 972407 2022-006
    Material Weakness
  • 972408 2022-006
    Material Weakness
  • 972409 2022-006
    Material Weakness
  • 972410 2022-006
    Material Weakness
  • 972411 2022-006
    Material Weakness
  • 972412 2022-006
    Material Weakness
  • 972413 2022-006
    Material Weakness
  • 972414 2022-006
    Material Weakness
  • 972415 2022-007
    Material Weakness Repeat
  • 972416 2022-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19, Coronavirus State and Local Fiscal Recovery Funds $8.07M
20.205 Highway Planning and Construction $1.45M
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $1.17M
14.239 Covid-19, Home Investment Partnerships Program $1.15M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $885,561
14.239 Home Investment Partnerships Program $331,598
14.218 Covid-19, Community Development Block Grants/entitlement Grants $281,819
93.991 Preventive Health and Health Services Block Grant $281,545
14.901 Healthy Homes Demonstration Grants $165,773
93.136 Injury Prevention and Control Research and State and Community Based Programs $163,719
14.218 Community Development Block Grants/entitlement Grants $150,777
93.940 Hiv Prevention Activities_health Department Based $120,117
16.922 Equitable Sharing Program $104,830
14.231 Emergency Solutions Grant Program $102,365
16.710 Public Safety Partnership and Community Policing Grants $101,961
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $100,916
93.069 Public Health Emergency Preparedness $99,070
93.268 Immunization Cooperative Agreements $96,618
21.019 Covid-19, Coronavirus Relief Fund $85,711
93.959 Block Grants for Prevention and Treatment of Substance Abuse $67,970
93.994 Maternal and Child Health Services Block Grant to the States $58,091
14.231 Covid-19, Emergency Solutions Grant Program $33,572
16.034 Covid-19, Coronavirus Emergency Supplemental Funding Program $29,672
16.738 Edward Byrne Memorial Justice Assistance Grant Program $29,068
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $5,895
15.904 Historic Preservation Fund Grants-in-Aid $5,000
20.616 National Priority Safety Programs $3,765