Audit 332188

Criteria - The Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal award which provides reasonable assurance the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. The City is required to submit an annual SLFRF compliance report.The Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds, requires the report be submitted to the State of Iowa each year. Condition - The required report stating the amount of grant disbursements in the period did not agree to the general ledger of the City. Cause - City procedures have not been established to ensure the report is accurately filed. Effect - The lack of established policies and procedures resulted in the inaccurate completion of the report. Recommendation - The City should establish policies and procedures to ensure reports are submitted accurantely in accordance with Compliance and Reporting Guidance. Response and Corrective Action Planned - The total of all reports matched the total of the grant expenditures on the reports filed for the two years filed but the amounts by year did not agree as the total amounts were not fully determined until the second year. A policy and procedures will be established to ensure the annual compliance report is submitted accurately. Conclusion - Response accepted.

Criteria - The Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal award which provides reasonable assurance the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. The City is required to submit an annual SLFRF compliance report.The Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds, requires the report be submitted to the State of Iowa each year. Condition - The required report stating the amount of grant disbursements in the period did not agree to the general ledger of the City. Cause - City procedures have not been established to ensure the report is accurately filed. Effect - The lack of established policies and procedures resulted in the inaccurate completion of the report. Recommendation - The City should establish policies and procedures to ensure reports are submitted accurantely in accordance with Compliance and Reporting Guidance. Response and Corrective Action Planned - The total of all reports matched the total of the grant expenditures on the reports filed for the two years filed but the amounts by year did not agree as the total amounts were not fully determined until the second year. A policy and procedures will be established to ensure the annual compliance report is submitted accurately. Conclusion - Response accepted.

Criteria - The Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal award which provides reasonable assurance the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. The City is required to submit an annual SLFRF compliance report.The Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds, requires the report be submitted to the State of Iowa each year. Condition - The required report stating the amount of grant disbursements in the period did not agree to the general ledger of the City. Cause - City procedures have not been established to ensure the report is accurately filed. Effect - The lack of established policies and procedures resulted in the inaccurate completion of the report. Recommendation - The City should establish policies and procedures to ensure reports are submitted accurantely in accordance with Compliance and Reporting Guidance. Response and Corrective Action Planned - The total of all reports matched the total of the grant expenditures on the reports filed for the two years filed but the amounts by year did not agree as the total amounts were not fully determined until the second year. A policy and procedures will be established to ensure the annual compliance report is submitted accurately. Conclusion - Response accepted.

Criteria - The Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal award which provides reasonable assurance the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. The City is required to submit an annual SLFRF compliance report.The Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds, requires the report be submitted to the State of Iowa each year. Condition - The required report stating the amount of grant disbursements in the period did not agree to the general ledger of the City. Cause - City procedures have not been established to ensure the report is accurately filed. Effect - The lack of established policies and procedures resulted in the inaccurate completion of the report. Recommendation - The City should establish policies and procedures to ensure reports are submitted accurantely in accordance with Compliance and Reporting Guidance. Response and Corrective Action Planned - The total of all reports matched the total of the grant expenditures on the reports filed for the two years filed but the amounts by year did not agree as the total amounts were not fully determined until the second year. A policy and procedures will be established to ensure the annual compliance report is submitted accurately. Conclusion - Response accepted.