Audit 386737

Federal program Coronavirus State and Local Fiscal Recovery Funds – 21.027 Compliance requirements – Reporting Criteria or specific requirement Internal controls should be in place to ensure that reports are completed accurately. Condition During review of the annual program reporting, it was noted that cumulative expenditures and current period expenditures were not properly reported. Context For the current period expenditures, they were calculated using an incorrect timeframe, which resulted in them being under-reported. In addition, the cumulative expenditures were calculated using the amount reported in the prior reporting period and adding the current period expenditures, which led to them being under-reported, as well. Cause Turnover led to a new staff member preparing the reporting, and they did not have any training from the prior staff member regarding its preparation. Effect Incorrect current period expenditures and cumulative expenditures were reported to the Treasury. Recommendation We recommend that the City review its grant reporting procedures and implement controls to ensure that grant reports are completed accurately. Additionally, we recommend that all staff involved receive proper training in order to understand the information that is being requested. Views of responsible officials See Corrective Action Plan.