FAC Explorer

Audit 360824

FY End
2024-12-31
Total Expended
$12.42M
Findings
12
Programs
13
Organization: City of Lima, Ohio (OH)
Year: 2024 Accepted: 2025-06-30
Auditor: Rea

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569245 2024-001 Significant Deficiency - L
569246 2024-001 Significant Deficiency - L
569247 2024-001 Significant Deficiency - L
569248 2024-001 Significant Deficiency - L
569249 2024-001 Significant Deficiency - L
569250 2024-001 Significant Deficiency - L
1145687 2024-001 Significant Deficiency - L
1145688 2024-001 Significant Deficiency - L
1145689 2024-001 Significant Deficiency - L
1145690 2024-001 Significant Deficiency - L
1145691 2024-001 Significant Deficiency - L
1145692 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $8.69M Yes 0
20.205 Highway Planning and Construction $1.53M - 0
81.087 Renewable Energy Research and Development $237,000 - 0
14.905 Lead Hazard Reduction Demonstration Grant Program $162,340 - 0
14.239 Home Investment Partnerships Program $143,661 - 0
14.218 Community Development Block Grants/entitlement Grants $63,514 Yes 1
16.585 Treatment Court Discretionary Grant Program $48,163 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $42,217 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,873 - 0
15.605 Sport Fish Restoration $8,692 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $6,208 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $4,011 - 0
20.600 State and Community Highway Safety $703 - 0

Contacts

Name Title Type
NQHJH4AVFUN4 Randy Bartels Auditee
4192215206 Zachary Morris Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Lima (the City) under programs of the federal government for the year ended December 31, 2024. The information on this Schedule is prepared 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). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City.
Title: NOTE B – SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
Title: NOTE C - INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE D – MATCHING REQUIREMENTS Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Certain Federal programs require the City to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The City has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Finding Details

Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Finding 2024-001
Finding Number: 2024-001 Federal Program: CDBG – Entitlement Grants Cluster Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021), B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020) Assistance Listing Number (ALN): 14.218 Federal Awarding Agency: Department of Housing and Urban Development Pass-through Entity: None Repeat Finding: No Significant Deficiency and Noncompliance – Reporting Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. (2 CFR 200.328). The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024 and its fourth quarter financial reports due January 30, 2025 on April 8, 2025. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Through testing required reporting under terms and conditions of the federal award, we observed the City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award agreement and applicable Uniform Guidance provisions. Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements. Failure to submit reports as required could result in non-compliance with grant requirements. Recommendation: We recommend that the City implement procedures and internal deadlines for reviewing and timely submitting all reports under federal awards. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.