Finding 524190 (2022-005)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2025-02-21
Audit: 343362
Organization: City of Harrisburg (PA)

AI Summary

  • Issue: The City is submitting annual audit and data collection forms late, missing regulatory deadlines.
  • Requirements: Compliance with 2 CFR section 200.512(a)(1) mandates submission within 9 months after the audit period ends.
  • Follow-up: Implement procedures to ensure timely filing of audit reports and address staffing and system challenges.

Finding Text

U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants Cluster & Lead Hazard Reduction Grant Program (ALN #14.218 & 14.905) Condition: The annual audit and data collection form submission are being filed after the regulatory deadlines. Criteria: The Code of Federal Regulations (2 CFR section 200.512(a)(1) requires that the annual audit and data collection form be submitted no later than 9 months after the end of the audit period. Cause: The City does not have controls in place to ensure that it is adhering to the timelines established in the Code of Federal Regulation. Effect: The City is not in compliance with the Report submission requirements. Questioned Costs: This finding does not result in questioned costs. Recommendations: We recommend that the City implement procedures to ensure that the audit reports are filed within the regulatory deadlines. Views of Responsible Officials: The planned audit timeline was repeatedly interrupted and impacted by ongoing functional issues of a new City-wide financial management system, expanded financial managerial supporting work asked of the Accounting Manager, and recent occurring vacancies in key financial managerial positions. With resulting recent expansion of financial management staff, the Accounting Manager will continue to work and look forward to improved efficiency in the performance of ongoing audit preparation work during the current year.

Corrective Action Plan

January 31, 2025 To Whom it May Concern: The City of Harrisburg, Pennsylvania respectfully submits the following summarized corrective action plan for the Fiscal year ending December 31, 2022. The Audit Report was prepared by Boyer & Ritter LLC, Certified Public Accountants and Consultants, 211 House Avenue Camp Hill, PA 17011. Related findings are described in detail as contained within the City’s Single Audit Report, schedule of findings and questioned costs, and such are numbered in the corrective action plan in accordance with that assigned in the schedule. Any questions regarding this plan can be directed to Bryan McCutcheon, Accounting Manager at bmccutcheon@harrisburgpa.gov. Bryan McCutcheon, Accounting Manager City of Harrisburg Financial Management Bryan McCutcheon, Accounting Manager By or before 12/31/20025 The planned audit timeline was repeatedly interrupted and impacted by ongoing functional issues of a new City-wide financial management system, expanded financial managerial supporting work asked of the Accounting Manager, and recent occurring vacancies in key financial managerial positions. With resulting recent expansion of financial management staff, the Accounting Manager will continue to work and look forward to improved efficiency in the performance of ongoing audit preparation work during the current year.

Categories

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Other Findings in this Audit

  • 524188 2022-003
    Material Weakness Repeat
  • 524189 2022-004
    Material Weakness Repeat
  • 524191 2022-004
    Material Weakness Repeat
  • 524192 2022-005
    Material Weakness Repeat
  • 1100630 2022-003
    Material Weakness Repeat
  • 1100631 2022-004
    Material Weakness Repeat
  • 1100632 2022-005
    Material Weakness Repeat
  • 1100633 2022-004
    Material Weakness Repeat
  • 1100634 2022-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $11.54M
14.218 Community Development Block Grants/entitlement Grants $2.00M
14.905 Lead Hazard Reduction Demonstration Grant Program $1.24M
14.231 Emergency Solutions Grant Program $987,139
14.239 Home Investment Partnerships Program $558,204
16.034 Coronavirus Emergency Supplemental Funding Program $161,333
14.900 Lead-Based Pain Hazard Control in Privately-Owned Housing $76,155
16.012 Alcohol, Tobacco, and Firearms_training Assistance $12,080
16.607 Bulletproof Vest Partnership Program $2,668
93.103 Food and Drug Administration Research $1,675