FAC Explorer

Audit 360321

FY End
2024-09-30
Total Expended
$6.07M
Findings
12
Programs
8
Organization: City of Coral Springs, Florida (FL)
Year: 2024 Accepted: 2025-06-27
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567973 2024-001 Significant Deficiency - L
567974 2024-001 Significant Deficiency - L
567975 2024-001 Significant Deficiency - L
567976 2024-001 Significant Deficiency - L
567977 2024-001 Significant Deficiency - L
567978 2024-001 Significant Deficiency - L
1144415 2024-001 Significant Deficiency - L
1144416 2024-001 Significant Deficiency - L
1144417 2024-001 Significant Deficiency - L
1144418 2024-001 Significant Deficiency - L
1144419 2024-001 Significant Deficiency - L
1144420 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.40M Yes 0
97.067 Homeland Security Grant Program $205,559 - 0
16.922 Equitable Sharing Program $138,500 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $66,196 - 0
14.218 Community Development Block Grants/entitlement Grants $58,599 Yes 1
10.664 Cooperative Forestry Assistance $44,966 - 0
20.600 State and Community Highway Safety $41,944 - 0
97.044 Assistance to Firefighters Grant $16,055 - 0

Contacts

Name Title Type
JQ6MLCKMLBK9 Kim Moskowitz Auditee
9543441092 Anil Harris Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The Schedules are presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses of the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. It was not used as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards and Schedule of State Financial Assistance (the Schedules) includes the federal and state award activity of the City of Coral Springs, Florida (the City) under programs of the federal and state government for the year ended September 30, 2024. The information in the Schedules is presented 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) and Chapter 10.550, Rules of the Auditor General of the State of Florida (Chapter 10.550). Because the Schedules present only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in fund balance/net position or cash flows of the City.
Title: Summary of Significant Accounting Policies Accounting Policies: The Schedules are presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses of the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. It was not used as allowed under the Uniform Guidance. The Schedules are presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses of the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: The Schedules are presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses of the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. It was not used as allowed under the Uniform Guidance. The City elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Subrecipient Awards Accounting Policies: The Schedules are presented using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses of the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. It was not used as allowed under the Uniform Guidance. The City did not make subawards of federal awards or state financial assistance during the year ended September 30, 2024.

Finding Details

Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Finding 2024-001
IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.