Audit 300765

2023-001 – Reporting – Internal Control and Compliance over Reporting Identification of the Federal Program: Assistance Listing Number: 21.027 Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Fund (SLFRF) Federal Agency: Department of the Treasury Pass-Through Entity: None Federal Award Number and Award Year: 2021 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Performance Reporting – Pursuant to the U.S. Department of Treasury 31 CFR Part 35 RIN 1505–AC77 the Supplementary Information of the interim final rule provided initial guidance on the reporting requirements for the SLFRF funds, the City is required to submit one interim report and quarterly Project and Expenditure reports. Condition: During our audit, we noted that the City did not submit the Project and Expenditure on time for all four quarters. Cause: The City experienced staff turnover at the department level and it created the delay in submitting the quarterly reports. Effect or Potential Effect: The delay in submission of the quarter reports may lead to the U.S. Department of Treasury imposing sanctions on the City including withholding future apportionments. Questioned Costs: No questioned costs were reported. Context: See condition above for context of the finding. Identification as a Repeat Finding, If Applicable: It is not a repeat finding. Recommendation: We recommended the City update procedures to improve control activities over the timely submission processes of the reports, including back up training to mitigate the effect of staff turnover. View of Responsible Officials: Management concurs with the finding and agrees to implement necessary corrective procedures.

2023-001 – Reporting – Internal Control and Compliance over Reporting Identification of the Federal Program: Assistance Listing Number: 21.027 Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Fund (SLFRF) Federal Agency: Department of the Treasury Pass-Through Entity: None Federal Award Number and Award Year: 2021 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Performance Reporting – Pursuant to the U.S. Department of Treasury 31 CFR Part 35 RIN 1505–AC77 the Supplementary Information of the interim final rule provided initial guidance on the reporting requirements for the SLFRF funds, the City is required to submit one interim report and quarterly Project and Expenditure reports. Condition: During our audit, we noted that the City did not submit the Project and Expenditure on time for all four quarters. Cause: The City experienced staff turnover at the department level and it created the delay in submitting the quarterly reports. Effect or Potential Effect: The delay in submission of the quarter reports may lead to the U.S. Department of Treasury imposing sanctions on the City including withholding future apportionments. Questioned Costs: No questioned costs were reported. Context: See condition above for context of the finding. Identification as a Repeat Finding, If Applicable: It is not a repeat finding. Recommendation: We recommended the City update procedures to improve control activities over the timely submission processes of the reports, including back up training to mitigate the effect of staff turnover. View of Responsible Officials: Management concurs with the finding and agrees to implement necessary corrective procedures.