U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.
U.S. DEPARTMENT OF TREASURY
State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027
2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal
Compliance Requirement: Reporting
Criteria or Specific Requirement: For expenditures of program funds received directly from the United States
Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury.
Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through
Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the
City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023.
Context: The invoices that appear to have been reported to both Treasury and the County represent
approximately 3.3% of total expenditures reported to Treasury.
Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner.
Cause: Management had initially highlighted these invoices as being part of an overall use of program funds
received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the
invoices were reclassified to the County funding pool was overlooked.
Questioned Costs: None.
Recommendation: The City should modify its’ current reconciliation methods between the ledger and program
reporting to ensure that instances such as this are identified and corrected promptly.
Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program
accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.