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: The City does not have policies and procedures in place to accurately and completely
account for federally funded activities separately from non-federally funded activities in their financial
management system. Section 2 CFR 200.302 of the Uniform Guidance states that the financial management
system must provide for identification, in its accounts, of all federal awards received and expended and the federal
programs under which they were received. federal program and federal award identification must include, as
applicable, the AL title and number, federal award identification and year, name of the federal agency, and the
name of the pass-through entity, if any.
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 2019-014.
Corrective Action: The City of York has implemented a new financial management system, OpenGov, to allow
for identification of these awards. This allows the City to provide accurate data for all awards received and
expended under these federal programs. The new procurement suite allows for tracking of titles, AL numbers,
and agency tracking.
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.