Audit 360552

Condition and Context: During our testing of the quarterly reporting requirements for the City’s ERA program, we noted the 3rd and 4th quarter expenditures reported were overstated by $1,000,000. This was an advance payment made to a subrecipient to carry out the program activities, but had not been disbursed to the beneficiaries as of September 30, 2024. Additionally, the City was under reporting the total obligations as of September 30, 2024 by $5,339,923. Cause: Per review of the ERA2 Compliance report for Quarter 3 (Quarter 4 for the City) the amount reported as expenditures did not match the amount actually expensed by sub-recipients. This was due to oversight by the program management for the ERAP program. Effects: The City was not in compliance with the reporting requirements. The City discussed the errors with the representative from the grantor and, in accordance with program guidance, was told to correct the reporting of obligations on the quarterly reports filed in the following fiscal year. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee’s Response: We concur with the auditors findings. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements and are submitted timely and accurately.

Condition and Context: During our testing of the quarterly reporting requirements for the City’s ERA program, we noted the 3rd and 4th quarter expenditures reported were overstated by $1,000,000. This was an advance payment made to a subrecipient to carry out the program activities, but had not been disbursed to the beneficiaries as of September 30, 2024. Additionally, the City was under reporting the total obligations as of September 30, 2024 by $5,339,923. Cause: Per review of the ERA2 Compliance report for Quarter 3 (Quarter 4 for the City) the amount reported as expenditures did not match the amount actually expensed by sub-recipients. This was due to oversight by the program management for the ERAP program. Effects: The City was not in compliance with the reporting requirements. The City discussed the errors with the representative from the grantor and, in accordance with program guidance, was told to correct the reporting of obligations on the quarterly reports filed in the following fiscal year. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee’s Response: We concur with the auditors findings. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements and are submitted timely and accurately.

Condition and Context: During our testing of the quarterly reporting requirements for the City’s ERA program, we noted the 3rd and 4th quarter expenditures reported were overstated by $1,000,000. This was an advance payment made to a subrecipient to carry out the program activities, but had not been disbursed to the beneficiaries as of September 30, 2024. Additionally, the City was under reporting the total obligations as of September 30, 2024 by $5,339,923. Cause: Per review of the ERA2 Compliance report for Quarter 3 (Quarter 4 for the City) the amount reported as expenditures did not match the amount actually expensed by sub-recipients. This was due to oversight by the program management for the ERAP program. Effects: The City was not in compliance with the reporting requirements. The City discussed the errors with the representative from the grantor and, in accordance with program guidance, was told to correct the reporting of obligations on the quarterly reports filed in the following fiscal year. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee’s Response: We concur with the auditors findings. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements and are submitted timely and accurately.

Condition and Context: During our testing of the quarterly reporting requirements for the City’s ERA program, we noted the 3rd and 4th quarter expenditures reported were overstated by $1,000,000. This was an advance payment made to a subrecipient to carry out the program activities, but had not been disbursed to the beneficiaries as of September 30, 2024. Additionally, the City was under reporting the total obligations as of September 30, 2024 by $5,339,923. Cause: Per review of the ERA2 Compliance report for Quarter 3 (Quarter 4 for the City) the amount reported as expenditures did not match the amount actually expensed by sub-recipients. This was due to oversight by the program management for the ERAP program. Effects: The City was not in compliance with the reporting requirements. The City discussed the errors with the representative from the grantor and, in accordance with program guidance, was told to correct the reporting of obligations on the quarterly reports filed in the following fiscal year. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee’s Response: We concur with the auditors findings. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements and are submitted timely and accurately.