Finding 2022-004: Timeliness of Grant Reporting Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds Award Years: 2021 Name of Federal Agency: U.S. Department of Treasury Criteria: For Projects funded, expenditures, and contracts and subawards over $50,000, the Department of Treasury requires the recipients to report on financial data and submit the Project and Expenditure Reports 30 days after the period end. Condition: The City submitted the Project and Expenditure report for the reporting period April 1, 2022 through June 30, 2022 on August 22, 2022, which was after the filing deadline. Cause of Condition: The City initially submitted the Project and Expenditure report for the reporting period April 1, 2022 through June 30, 2022 on July 27, 2022 by the required deadline on July 27, 2022. However, the Department of Treasury contacted the City requesting them to correct the report since the cumulative obligations reported exceeded the acceptable limits. The City was provided with a new deadline of August 19, 2022 but submitted the report on August 22, 2022. Effect or Possible Effect: Unknown Questioned Costs: No questioned costs were identified ($0). Context: The Project and Expenditure report for the reporting period January 1, 2022 through March 31, 2022 was submitted by the required deadline. The City was aware of the required deadline; however, the City reported total cumulative obligations as higher that their total allocations and was asked to update their obligations to be within the acceptable limits. Repeat Finding: No Recommendation: We recommend that the City implement a process to ensure that all federal reports are submitted in a timely manner. Management?s Response and Corrective Action: Management agrees with the recommendation and recognizes the importance of timely reporting. Since the City has utilized all the federal funding as of June 30, 2022 and has been submitting a zero-request report for all quarters after.
Finding 2022-003: Timeliness of Grant Reporting Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 14.218 Program Title: Community Development Grant Federal Award Number: B-20-MW-06-0571, B-21-MC-06-0571 Federal Award Year: 2020-2021 Name of Federal Agency: U.S. Department of Housing and Urban Development Criteria: The HUD requires grant recipients to submit the C04PR29 Cash on Hand Quarterly Report in the Integrated Disbursement and Information System (IDIS) to report the financial status of grant and cooperative agreement funds and cash transactions using those funds. These reports are required to be submitted to HUD on a quarterly basis, 30 days after the reporting period end date. The due dates of each quarterly report is noted below. Quarter 1: January 30 Quarter 2: April 30 Quarter 3: July 30 Quarter 4: October 30 Condition: The City submitted the C04PR29 Cash on Hand Quarterly Report for the reporting period July 1, 2021 through June 30, 2022 on May 5, 2022 which was after the due date prescribed by HUD as noted above. Cause of the Condition: There was miscommunication with the City?s consultant on who was responsible for preparing and submitting the reports. Effect or Possible Effect: Unknown Questioned Costs: No questioned costs were identified ($0). Context: Noted the City also relies on their consultant to provide information to close out the CDBG program for the fiscal year. Delays in the consultant?s response resulted in the report for the quarter ending on June 30, 2022 to also be submitted past the filing deadline. Repeat Finding: This is a repeat finding. Refer to Finding 2021-006 in the Schedule of Findings and Questioned Costs for the fiscal year ended June 30, 2021. Recommendation: We recommend that the City implement a process to ensure that all federal reports are submitted in a timely manner. Management?s Response and Corrective Action: Management agrees with the recommendation and recognizes the importance of timely reporting. The City will designate internal staff which will be responsible for preparing the reports. Also, the City will request an extension in the case of potential delays of obtaining information from the City?s consultant.
Finding 2022-005: FFATA Reporting Significant Deficiency/Noncompliance Federal Award Information Assistance Listing Number: 14.218 Program Title: Community Development Grant Federal Award Number: B-20-MW-06-0571, B-21-MC-06-0571 Federal Award Year: 2020-2021 Name of Federal Agency: U.S. Department of Housing and Urban Development Criteria: The City is required under the FFATA to report subawards greater than or equal to $30,000 using the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was made. Condition: The City did not prepare the FFATA reports for the fiscal year ended June 30, 2022. Cause of Condition: The City was not aware that the FFATA reporting requirements were applicable. Effect or Potential Effect of Condition: The City did not comply with the reporting requirements of the FFATA. Questioned Costs: No questioned costs were identified ($0). Context: The subrecipient agreements greater than $30,000 were signed and implemented during the fiscal year 2021-22, but the City did not file the necessary FFATA report. Repeat Finding: No Recommendation: We recommend that the City continue to implement procedures and controls to identify required reports and reporting deadlines and to verify that all reports required by the federal agencies are prepared, reviewed, approved, and filed with the agency in a timely manner. Management?s Response and Corrective Action: The City acknowledges LSL?s recommendation and will incorporate the recommendation in the next fiscal year.
Finding 2022-003: Timeliness of Grant Reporting Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 14.218 Program Title: Community Development Grant Federal Award Number: B-20-MW-06-0571, B-21-MC-06-0571 Federal Award Year: 2020-2021 Name of Federal Agency: U.S. Department of Housing and Urban Development Criteria: The HUD requires grant recipients to submit the C04PR29 Cash on Hand Quarterly Report in the Integrated Disbursement and Information System (IDIS) to report the financial status of grant and cooperative agreement funds and cash transactions using those funds. These reports are required to be submitted to HUD on a quarterly basis, 30 days after the reporting period end date. The due dates of each quarterly report is noted below. Quarter 1: January 30 Quarter 2: April 30 Quarter 3: July 30 Quarter 4: October 30 Condition: The City submitted the C04PR29 Cash on Hand Quarterly Report for the reporting period July 1, 2021 through June 30, 2022 on May 5, 2022 which was after the due date prescribed by HUD as noted above. Cause of the Condition: There was miscommunication with the City?s consultant on who was responsible for preparing and submitting the reports. Effect or Possible Effect: Unknown Questioned Costs: No questioned costs were identified ($0). Context: Noted the City also relies on their consultant to provide information to close out the CDBG program for the fiscal year. Delays in the consultant?s response resulted in the report for the quarter ending on June 30, 2022 to also be submitted past the filing deadline. Repeat Finding: This is a repeat finding. Refer to Finding 2021-006 in the Schedule of Findings and Questioned Costs for the fiscal year ended June 30, 2021. Recommendation: We recommend that the City implement a process to ensure that all federal reports are submitted in a timely manner. Management?s Response and Corrective Action: Management agrees with the recommendation and recognizes the importance of timely reporting. The City will designate internal staff which will be responsible for preparing the reports. Also, the City will request an extension in the case of potential delays of obtaining information from the City?s consultant.
Finding 2022-005: FFATA Reporting Significant Deficiency/Noncompliance Federal Award Information Assistance Listing Number: 14.218 Program Title: Community Development Grant Federal Award Number: B-20-MW-06-0571, B-21-MC-06-0571 Federal Award Year: 2020-2021 Name of Federal Agency: U.S. Department of Housing and Urban Development Criteria: The City is required under the FFATA to report subawards greater than or equal to $30,000 using the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was made. Condition: The City did not prepare the FFATA reports for the fiscal year ended June 30, 2022. Cause of Condition: The City was not aware that the FFATA reporting requirements were applicable. Effect or Potential Effect of Condition: The City did not comply with the reporting requirements of the FFATA. Questioned Costs: No questioned costs were identified ($0). Context: The subrecipient agreements greater than $30,000 were signed and implemented during the fiscal year 2021-22, but the City did not file the necessary FFATA report. Repeat Finding: No Recommendation: We recommend that the City continue to implement procedures and controls to identify required reports and reporting deadlines and to verify that all reports required by the federal agencies are prepared, reviewed, approved, and filed with the agency in a timely manner. Management?s Response and Corrective Action: The City acknowledges LSL?s recommendation and will incorporate the recommendation in the next fiscal year.
Finding 2022-004: Timeliness of Grant Reporting Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds Award Years: 2021 Name of Federal Agency: U.S. Department of Treasury Criteria: For Projects funded, expenditures, and contracts and subawards over $50,000, the Department of Treasury requires the recipients to report on financial data and submit the Project and Expenditure Reports 30 days after the period end. Condition: The City submitted the Project and Expenditure report for the reporting period April 1, 2022 through June 30, 2022 on August 22, 2022, which was after the filing deadline. Cause of Condition: The City initially submitted the Project and Expenditure report for the reporting period April 1, 2022 through June 30, 2022 on July 27, 2022 by the required deadline on July 27, 2022. However, the Department of Treasury contacted the City requesting them to correct the report since the cumulative obligations reported exceeded the acceptable limits. The City was provided with a new deadline of August 19, 2022 but submitted the report on August 22, 2022. Effect or Possible Effect: Unknown Questioned Costs: No questioned costs were identified ($0). Context: The Project and Expenditure report for the reporting period January 1, 2022 through March 31, 2022 was submitted by the required deadline. The City was aware of the required deadline; however, the City reported total cumulative obligations as higher that their total allocations and was asked to update their obligations to be within the acceptable limits. Repeat Finding: No Recommendation: We recommend that the City implement a process to ensure that all federal reports are submitted in a timely manner. Management?s Response and Corrective Action: Management agrees with the recommendation and recognizes the importance of timely reporting. Since the City has utilized all the federal funding as of June 30, 2022 and has been submitting a zero-request report for all quarters after.
Finding 2022-003: Timeliness of Grant Reporting Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 14.218 Program Title: Community Development Grant Federal Award Number: B-20-MW-06-0571, B-21-MC-06-0571 Federal Award Year: 2020-2021 Name of Federal Agency: U.S. Department of Housing and Urban Development Criteria: The HUD requires grant recipients to submit the C04PR29 Cash on Hand Quarterly Report in the Integrated Disbursement and Information System (IDIS) to report the financial status of grant and cooperative agreement funds and cash transactions using those funds. These reports are required to be submitted to HUD on a quarterly basis, 30 days after the reporting period end date. The due dates of each quarterly report is noted below. Quarter 1: January 30 Quarter 2: April 30 Quarter 3: July 30 Quarter 4: October 30 Condition: The City submitted the C04PR29 Cash on Hand Quarterly Report for the reporting period July 1, 2021 through June 30, 2022 on May 5, 2022 which was after the due date prescribed by HUD as noted above. Cause of the Condition: There was miscommunication with the City?s consultant on who was responsible for preparing and submitting the reports. Effect or Possible Effect: Unknown Questioned Costs: No questioned costs were identified ($0). Context: Noted the City also relies on their consultant to provide information to close out the CDBG program for the fiscal year. Delays in the consultant?s response resulted in the report for the quarter ending on June 30, 2022 to also be submitted past the filing deadline. Repeat Finding: This is a repeat finding. Refer to Finding 2021-006 in the Schedule of Findings and Questioned Costs for the fiscal year ended June 30, 2021. Recommendation: We recommend that the City implement a process to ensure that all federal reports are submitted in a timely manner. Management?s Response and Corrective Action: Management agrees with the recommendation and recognizes the importance of timely reporting. The City will designate internal staff which will be responsible for preparing the reports. Also, the City will request an extension in the case of potential delays of obtaining information from the City?s consultant.
Finding 2022-005: FFATA Reporting Significant Deficiency/Noncompliance Federal Award Information Assistance Listing Number: 14.218 Program Title: Community Development Grant Federal Award Number: B-20-MW-06-0571, B-21-MC-06-0571 Federal Award Year: 2020-2021 Name of Federal Agency: U.S. Department of Housing and Urban Development Criteria: The City is required under the FFATA to report subawards greater than or equal to $30,000 using the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was made. Condition: The City did not prepare the FFATA reports for the fiscal year ended June 30, 2022. Cause of Condition: The City was not aware that the FFATA reporting requirements were applicable. Effect or Potential Effect of Condition: The City did not comply with the reporting requirements of the FFATA. Questioned Costs: No questioned costs were identified ($0). Context: The subrecipient agreements greater than $30,000 were signed and implemented during the fiscal year 2021-22, but the City did not file the necessary FFATA report. Repeat Finding: No Recommendation: We recommend that the City continue to implement procedures and controls to identify required reports and reporting deadlines and to verify that all reports required by the federal agencies are prepared, reviewed, approved, and filed with the agency in a timely manner. Management?s Response and Corrective Action: The City acknowledges LSL?s recommendation and will incorporate the recommendation in the next fiscal year.
Finding 2022-003: Timeliness of Grant Reporting Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 14.218 Program Title: Community Development Grant Federal Award Number: B-20-MW-06-0571, B-21-MC-06-0571 Federal Award Year: 2020-2021 Name of Federal Agency: U.S. Department of Housing and Urban Development Criteria: The HUD requires grant recipients to submit the C04PR29 Cash on Hand Quarterly Report in the Integrated Disbursement and Information System (IDIS) to report the financial status of grant and cooperative agreement funds and cash transactions using those funds. These reports are required to be submitted to HUD on a quarterly basis, 30 days after the reporting period end date. The due dates of each quarterly report is noted below. Quarter 1: January 30 Quarter 2: April 30 Quarter 3: July 30 Quarter 4: October 30 Condition: The City submitted the C04PR29 Cash on Hand Quarterly Report for the reporting period July 1, 2021 through June 30, 2022 on May 5, 2022 which was after the due date prescribed by HUD as noted above. Cause of the Condition: There was miscommunication with the City?s consultant on who was responsible for preparing and submitting the reports. Effect or Possible Effect: Unknown Questioned Costs: No questioned costs were identified ($0). Context: Noted the City also relies on their consultant to provide information to close out the CDBG program for the fiscal year. Delays in the consultant?s response resulted in the report for the quarter ending on June 30, 2022 to also be submitted past the filing deadline. Repeat Finding: This is a repeat finding. Refer to Finding 2021-006 in the Schedule of Findings and Questioned Costs for the fiscal year ended June 30, 2021. Recommendation: We recommend that the City implement a process to ensure that all federal reports are submitted in a timely manner. Management?s Response and Corrective Action: Management agrees with the recommendation and recognizes the importance of timely reporting. The City will designate internal staff which will be responsible for preparing the reports. Also, the City will request an extension in the case of potential delays of obtaining information from the City?s consultant.
Finding 2022-005: FFATA Reporting Significant Deficiency/Noncompliance Federal Award Information Assistance Listing Number: 14.218 Program Title: Community Development Grant Federal Award Number: B-20-MW-06-0571, B-21-MC-06-0571 Federal Award Year: 2020-2021 Name of Federal Agency: U.S. Department of Housing and Urban Development Criteria: The City is required under the FFATA to report subawards greater than or equal to $30,000 using the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was made. Condition: The City did not prepare the FFATA reports for the fiscal year ended June 30, 2022. Cause of Condition: The City was not aware that the FFATA reporting requirements were applicable. Effect or Potential Effect of Condition: The City did not comply with the reporting requirements of the FFATA. Questioned Costs: No questioned costs were identified ($0). Context: The subrecipient agreements greater than $30,000 were signed and implemented during the fiscal year 2021-22, but the City did not file the necessary FFATA report. Repeat Finding: No Recommendation: We recommend that the City continue to implement procedures and controls to identify required reports and reporting deadlines and to verify that all reports required by the federal agencies are prepared, reviewed, approved, and filed with the agency in a timely manner. Management?s Response and Corrective Action: The City acknowledges LSL?s recommendation and will incorporate the recommendation in the next fiscal year.