Audit 409493

Criteria: Recipients are required to submit various financial reports by December of each year. Condition: Multiple reports were not submitted by the deadline as designed in the grant agreements. Effect: The City did not submit eleven of the required reports by December. The reports were submitted in January of the subsequent year. Cause: Management oversight. Recommendation: We recommend that the City strengthen controls over reporting for the Airport Improvement Program. Views of Responsible Officials and Planned Corrective Action: We concur. We will implement procedures to strengthen controls over the City’s reporting for grants as they relate to the Airport Improvement Program.

Criteria: Recipients are required to submit quarterly Cash on Hand reports within thirty days of the quarter end. Additionally, Section 15011 of the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act requires recipients of $150,000 of CARES Funds to submit reports no later than ten days after the end of each calendar quarter. Condition: All four quarterly Cash on Hand reports were not submitted by the deadline as designated in the grant agreements. Additionally, none of the CARES Act quarterly reports were submitted during the fiscal year. Effect: The City did not submit four of the required quarterly Cash on Hand reports within the designated timeframe. The City also did not submit the quarterly reports related to funds received under the CARES Act during the fiscal year. Cause: Management oversight. Recommendation: We recommend that the City strengthen controls over reporting for the Community Development Block Grant Entitlement Program. Views of Responsible Officials and Planned Corrective Action: We concur. We will implement procedures to strengthen controls over the City’s reporting for grants as they relate to the Community Development Block Grant Entitlement Program.