EIN: 256000874
UEI: FXAQMHSH2RU3
Audited by: jmALLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2025 (333 days ago).
What is a management decision? →The City has a limited number of staff responsible for or access to various stages of the accounting processes. Cause: The City does not have the number of employees necessary in the business office to segregate all duties properly. Recommendation: Ideally, the City would hire the number of staff necessary to segregate all duties. However, we realize this is not practical, if not impossible. Because of this internal control situation, the responsibility of the management is greatly increased because the City Council must rely on his/her knowledge of everyday operations to discover any material changes in the City’s financial position. Effect: A lack of separation of duties makes the City more susceptible to misappropriation of City Assets.
Show full finding ▾Hide full finding ▴Criteria: The small size of the City’s office staff limits the extent of separation of duties. The basic premise of an ideal accounting office is that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition: The City has a limited number of staff responsible for or access to various stages of the accounting processes. Cause: The City does not have the number of employees necessary in the business office to segregate all duties properly. Recommendation: Ideally, the City would hire the number of staff necessary to segregate all duties. However, we realize this is not practical, if not impossible. Because of this internal control situation, the responsibility of the management is greatly increased because the City Council must rely on his/her knowledge of everyday operations to discover any material changes in the City’s financial position. Effect: A lack of separation of duties makes the City more susceptible to misappropriation of City Assets.
Recommendation: Ideally, the City would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the management is greatly increased because the City Council must rely on his/her knowledge of everyday operations to discover any material changes in the City’s financial position. Management’s Response: The City recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, management has to take an active role in the day-to-day operations of the Business Office. They actively review all reconciliations and receipts to ensure they are posted to the accounting system properly.
FAC accepted this audit on May 23, 2025 — management decision was due November 23, 2025.
The City has a limited number of staff responsible for or access to various stages of the accounting processes. Cause: The City does not have the number of employees necessary in the business office to segregate all duties properly. Recommendation: Ideally, the City would hire the number of staff necessary to segregate all duties. However, we realize this is not practical, if not impossible. Because of this internal control situation, the responsibility of the management is greatly increased because the City Council must rely on his/her knowledge of everyday operations to discover any material changes in the City’s financial position. Effect: A lack of separation of duties makes the City more susceptible to misappropriation of City Assets.
Show full finding ▾Hide full finding ▴Criteria: The small size of the City’s office staff limits the extent of separation of duties. The basic premise of an ideal accounting office is that no one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition: The City has a limited number of staff responsible for or access to various stages of the accounting processes. Cause: The City does not have the number of employees necessary in the business office to segregate all duties properly. Recommendation: Ideally, the City would hire the number of staff necessary to segregate all duties. However, we realize this is not practical, if not impossible. Because of this internal control situation, the responsibility of the management is greatly increased because the City Council must rely on his/her knowledge of everyday operations to discover any material changes in the City’s financial position. Effect: A lack of separation of duties makes the City more susceptible to misappropriation of City Assets.
Recommendation: Ideally, the City would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the management is greatly increased because the City Council must rely on his/her knowledge of everyday operations to discover any material changes in the City’s financial position. Management’s Response: The City recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, management has to take an active role in the day-to-day operations of the Business Office. They actively review all reconciliations and receipts to ensure they are posted to the accounting system properly.
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