Audit 31762

FY End
2022-12-31
Total Expended
$1.81M
Findings
4
Programs
1
Organization: City of Avon (OH)
Year: 2022 Accepted: 2023-09-27

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
30157 2022-001 Material Weakness - L
30158 2022-001 Material Weakness - L
606599 2022-001 Material Weakness - L
606600 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $666,418 Yes 1

Contacts

Name Title Type
N39KQGMRD5N8 Steve Presley Auditee
4409377806 Brian McQuinn Auditor
No contacts on file

Notes to SEFA

Title: NOTE A BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Avon (the City) under programs of the federal government for the year ended December 31, 2022. The information on this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.

Finding Details

31 CFR 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section. In the Coronavirus State and Local Fiscal Recovery Funds Final Rule, Treasury stated that it clarified reporting deadlines in its Compliance and Reporting guidance. Treasury?s Compliance and Reporting guidance states that metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and non-entitlement units that are allocated less than $10 million in SLFRF funding are required to submit annual Project and Expenditure Reports. It further states that the initial Project and Expenditure Report covering March 3, 2021 to March 31, 2022 was required to be submitted to Treasury by April 30, 2022, and subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30. The City was required to summit a Project and Expenditure Report by April 30, 2022, to the U.S. Department of the Treasury through the Treasury?s Portal. The City failed to submit the required Project and Expenditure Report, during 2022, due to lack of internal controls over reporting, and did not contact the U.S. Department of Treasury to provide reasons for not filing. As of the opinion date, the City has not completed and filed the Project Expenditure Report. Failure to have proper controls in place to ensure the timely and accurate submission of the Project and Expenditure Reports could result in Treasury taking action against the City for failure to comply with programmatic requirements. The City should implement and have controls in place to ensure the Project and Expenditure Report is accurate and filed by the required due date.
31 CFR 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section. In the Coronavirus State and Local Fiscal Recovery Funds Final Rule, Treasury stated that it clarified reporting deadlines in its Compliance and Reporting guidance. Treasury?s Compliance and Reporting guidance states that metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and non-entitlement units that are allocated less than $10 million in SLFRF funding are required to submit annual Project and Expenditure Reports. It further states that the initial Project and Expenditure Report covering March 3, 2021 to March 31, 2022 was required to be submitted to Treasury by April 30, 2022, and subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30. The City was required to summit a Project and Expenditure Report by April 30, 2022, to the U.S. Department of the Treasury through the Treasury?s Portal. The City failed to submit the required Project and Expenditure Report, during 2022, due to lack of internal controls over reporting, and did not contact the U.S. Department of Treasury to provide reasons for not filing. As of the opinion date, the City has not completed and filed the Project Expenditure Report. Failure to have proper controls in place to ensure the timely and accurate submission of the Project and Expenditure Reports could result in Treasury taking action against the City for failure to comply with programmatic requirements. The City should implement and have controls in place to ensure the Project and Expenditure Report is accurate and filed by the required due date.
31 CFR 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section. In the Coronavirus State and Local Fiscal Recovery Funds Final Rule, Treasury stated that it clarified reporting deadlines in its Compliance and Reporting guidance. Treasury?s Compliance and Reporting guidance states that metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and non-entitlement units that are allocated less than $10 million in SLFRF funding are required to submit annual Project and Expenditure Reports. It further states that the initial Project and Expenditure Report covering March 3, 2021 to March 31, 2022 was required to be submitted to Treasury by April 30, 2022, and subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30. The City was required to summit a Project and Expenditure Report by April 30, 2022, to the U.S. Department of the Treasury through the Treasury?s Portal. The City failed to submit the required Project and Expenditure Report, during 2022, due to lack of internal controls over reporting, and did not contact the U.S. Department of Treasury to provide reasons for not filing. As of the opinion date, the City has not completed and filed the Project Expenditure Report. Failure to have proper controls in place to ensure the timely and accurate submission of the Project and Expenditure Reports could result in Treasury taking action against the City for failure to comply with programmatic requirements. The City should implement and have controls in place to ensure the Project and Expenditure Report is accurate and filed by the required due date.
31 CFR 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section. In the Coronavirus State and Local Fiscal Recovery Funds Final Rule, Treasury stated that it clarified reporting deadlines in its Compliance and Reporting guidance. Treasury?s Compliance and Reporting guidance states that metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and non-entitlement units that are allocated less than $10 million in SLFRF funding are required to submit annual Project and Expenditure Reports. It further states that the initial Project and Expenditure Report covering March 3, 2021 to March 31, 2022 was required to be submitted to Treasury by April 30, 2022, and subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30. The City was required to summit a Project and Expenditure Report by April 30, 2022, to the U.S. Department of the Treasury through the Treasury?s Portal. The City failed to submit the required Project and Expenditure Report, during 2022, due to lack of internal controls over reporting, and did not contact the U.S. Department of Treasury to provide reasons for not filing. As of the opinion date, the City has not completed and filed the Project Expenditure Report. Failure to have proper controls in place to ensure the timely and accurate submission of the Project and Expenditure Reports could result in Treasury taking action against the City for failure to comply with programmatic requirements. The City should implement and have controls in place to ensure the Project and Expenditure Report is accurate and filed by the required due date.