Audit 374000

Reference # and Title: 2025-004 Reporting Federal Grantor/Program Name Award Year Assistance Listing No. Congressionally Mandated Projects 2024 66.202 Criteria or specific requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart D Section 306(b)(5) states "For all Federal Awards, the Federal agency or pass-through entity must accept any cost sharing funds (including cash and third-party in-kind contributions, and also including funds committed by the recipient, subrecipient, or third parties) as part of the recipient's or subrecipient's contributions to a program when the funds are not paid by the Federal Government under another Federal award, except where the program's Federal authorizing statute specifically provides that Federal funds made available for the program can be applied to cost sharing requirements of other Federal Programs." Condition found: The City had adequate local matching funds to meet the matching grant requirements for both grants. However, the claims for reimbursement report included funds as matching that were used as matching or cost reimbursement under another Federal grant. Context: The rnatching funds on the claims for reimbursement report was tested by comparing amounts reimbursed under another Federal grant. Possible asserted effect (cause and effect): Cause: Records that support federal grant reimbursements were not reviewed thoroughly to provide other local matching funds on the claims for reimbursement report. Effect: The claims for reimbursement report did not report matching funds correctly. Recommendation to prevent future occurrences: Underlying records that support Federal grant reimbursements and matching funds used should be reviewed carefully to mitigate the reporting of the same rnatching or reimbursement funds on more than one Federal grant. Origination date and prior year reference (if applicable): This finding originated in the fiscal year ended April 30, 2025. View of responsible official: See auditee prepared corrective action plan included later in this report as "Corrective Action Plan for Current Year Findings and Questioned Costs."