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.