Audit 339216

Reporting – Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury - AL Number 21.027 Criteria: Per review of the grant agreement between the U.S. Department of Treasury and the City of Lebanon, the City is required to submit quarterly Project Expenditure Reports. Condition: During testing of reporting requirements, it was noted the quarterly reports did not report the correct cumulative nor current period expenditures. Context/Cause: The City did not properly report expenditures on all four of the quarterly Project Expenditure Reports. Effect: The City did not properly report expenditures based on each quarter’s actual expenditures as well as cumulative expenditures. The fourth quarter reported the correct cumulative total for expenditures. Although, it did not report the correct total expenditures by project. Recommendation: We recommend management carefully review and comply to all requirements in the grant agreements. Controls should be in place to ensure accurate reporting. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will implement the necessary controls and procedures to ensure that quarterly reports are accurate.

Reporting – Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury - AL Number 21.027 Criteria: Per review of the grant agreement between the U.S. Department of Treasury and the City of Lebanon, the City is required to submit quarterly Project Expenditure Reports. Condition: During testing of reporting requirements, it was noted the quarterly reports did not report the correct cumulative nor current period expenditures. Context/Cause: The City did not properly report expenditures on all four of the quarterly Project Expenditure Reports. Effect: The City did not properly report expenditures based on each quarter’s actual expenditures as well as cumulative expenditures. The fourth quarter reported the correct cumulative total for expenditures. Although, it did not report the correct total expenditures by project. Recommendation: We recommend management carefully review and comply to all requirements in the grant agreements. Controls should be in place to ensure accurate reporting. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will implement the necessary controls and procedures to ensure that quarterly reports are accurate.

Reporting – Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury - AL Number 21.027 Criteria: Per review of the grant agreement between the U.S. Department of Treasury and the City of Lebanon, the City is required to submit quarterly Project Expenditure Reports. Condition: During testing of reporting requirements, it was noted the quarterly reports did not report the correct cumulative nor current period expenditures. Context/Cause: The City did not properly report expenditures on all four of the quarterly Project Expenditure Reports. Effect: The City did not properly report expenditures based on each quarter’s actual expenditures as well as cumulative expenditures. The fourth quarter reported the correct cumulative total for expenditures. Although, it did not report the correct total expenditures by project. Recommendation: We recommend management carefully review and comply to all requirements in the grant agreements. Controls should be in place to ensure accurate reporting. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will implement the necessary controls and procedures to ensure that quarterly reports are accurate.

Reporting – Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury - AL Number 21.027 Criteria: Per review of the grant agreement between the U.S. Department of Treasury and the City of Lebanon, the City is required to submit quarterly Project Expenditure Reports. Condition: During testing of reporting requirements, it was noted the quarterly reports did not report the correct cumulative nor current period expenditures. Context/Cause: The City did not properly report expenditures on all four of the quarterly Project Expenditure Reports. Effect: The City did not properly report expenditures based on each quarter’s actual expenditures as well as cumulative expenditures. The fourth quarter reported the correct cumulative total for expenditures. Although, it did not report the correct total expenditures by project. Recommendation: We recommend management carefully review and comply to all requirements in the grant agreements. Controls should be in place to ensure accurate reporting. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will implement the necessary controls and procedures to ensure that quarterly reports are accurate.