Federal Program COVID -19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Condition During the audit, we identified three subgrants equal to or greater than $30,000 each which were awarded in fiscal year 2022. It was noted that FFATA subaward reporting was not submitted. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs.Context/Sampling The entire population of 3 subrecipient agreements was selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Views of Responsible Officials See attached Corrective Action Plan.
Federal Program COVID-19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by to which the direct recipient awards such subawards. Condition During the audit, we identified three subgrants equal to or greater than $30,000 each which were awarded in fiscal year 2022. It was noted that FFATA subaward reporting was not submitted. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 subrecipient agreements was selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Views of Responsible Officials See attached Corrective Action Plan.
Federal Program COVID-19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria Per Title 2 CFR section 200.328, financial information and reports must be collected with the frequency required by the terms of the federal award. CDBG quarterly Cash on Hand financial reports are due within 30 days after the end of the reporting period. Condition During the audit, we noted one quarterly Cash on Hand report was submitted after the deadline. Effect The City submitted the report late and therefore fell out of compliance with the requirements of the granting agency. Questioned Costs No questioned costs Context/Sampling The entire population of 4 Cash on Hand Quarterly Reports were selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement controls to ensure timely submission of required reports, including tracking of due dates. Views of Responsible Officials See attached Corrective Action Plan.
2022-001 ? Reporting Noncompliance Federal Program COVID-19 State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number ? OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered, and the funds may be used to cover eligible costs incurred between March 3, 2021 and December 31, 2024. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline and the reports were including expenditures outside the required period of performance. Cause The City failed to submit the report in a timely manner and misunderstood the requirements relating to period of performance. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 Project and Expenditure reports was selected for testing. Upon review of the expenditure details for the program, we noted 407 transactions out of a population of 588 were for costs incurred prior to the period of performance. The total value of these expenditures was $222,367 out of $912,715 originally allocated.Recommendation We recommend the City establish a system to track required reports and their deadlines and evaluate its agreements to effectively determine period of performance requirements. Views of Responsible Officials See attached Corrective Action Plan.
Federal Program COVID-19 State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number ? OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered, and the funds may be used to cover eligible costs incurred between March 3, 2021 and December 31, 2024. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline and the reports were including expenditures outside the required period of performance. Cause The City did not have effective controls in place to file the reports timely and determine period of performance requirements. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 Project and Expenditure reports was selected for testing. Upon review of the expenditure details for the program, we noted 407 transactions out of a population of 588 were for costs incurred prior to the period of performance. The total value of these expenditures was $222,367 out of $912,715 originally allocated. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City establish a system to track required reports and their deadlines and evaluate its agreements to effectively determine period of performance requirements. Views of Responsible Officials See attached Corrective Action Plan.
Federal Program COVID -19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Condition During the audit, we identified three subgrants equal to or greater than $30,000 each which were awarded in fiscal year 2022. It was noted that FFATA subaward reporting was not submitted. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs.Context/Sampling The entire population of 3 subrecipient agreements was selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Views of Responsible Officials See attached Corrective Action Plan.
Federal Program COVID-19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by to which the direct recipient awards such subawards. Condition During the audit, we identified three subgrants equal to or greater than $30,000 each which were awarded in fiscal year 2022. It was noted that FFATA subaward reporting was not submitted. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 subrecipient agreements was selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Views of Responsible Officials See attached Corrective Action Plan.
Federal Program COVID-19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria Per Title 2 CFR section 200.328, financial information and reports must be collected with the frequency required by the terms of the federal award. CDBG quarterly Cash on Hand financial reports are due within 30 days after the end of the reporting period. Condition During the audit, we noted one quarterly Cash on Hand report was submitted after the deadline. Effect The City submitted the report late and therefore fell out of compliance with the requirements of the granting agency. Questioned Costs No questioned costs Context/Sampling The entire population of 4 Cash on Hand Quarterly Reports were selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement controls to ensure timely submission of required reports, including tracking of due dates. Views of Responsible Officials See attached Corrective Action Plan.
2022-001 ? Reporting Noncompliance Federal Program COVID-19 State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number ? OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered, and the funds may be used to cover eligible costs incurred between March 3, 2021 and December 31, 2024. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline and the reports were including expenditures outside the required period of performance. Cause The City failed to submit the report in a timely manner and misunderstood the requirements relating to period of performance. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 Project and Expenditure reports was selected for testing. Upon review of the expenditure details for the program, we noted 407 transactions out of a population of 588 were for costs incurred prior to the period of performance. The total value of these expenditures was $222,367 out of $912,715 originally allocated.Recommendation We recommend the City establish a system to track required reports and their deadlines and evaluate its agreements to effectively determine period of performance requirements. Views of Responsible Officials See attached Corrective Action Plan.
Federal Program COVID-19 State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number ? OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered, and the funds may be used to cover eligible costs incurred between March 3, 2021 and December 31, 2024. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline and the reports were including expenditures outside the required period of performance. Cause The City did not have effective controls in place to file the reports timely and determine period of performance requirements. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 Project and Expenditure reports was selected for testing. Upon review of the expenditure details for the program, we noted 407 transactions out of a population of 588 were for costs incurred prior to the period of performance. The total value of these expenditures was $222,367 out of $912,715 originally allocated. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City establish a system to track required reports and their deadlines and evaluate its agreements to effectively determine period of performance requirements. Views of Responsible Officials See attached Corrective Action Plan.