Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? P...
Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? Post-Award Requirements: 18.41 Financial Report (a) General (4), Due date. When reports are required on a quarterly or semiannual basis, they will be due 30 days after the reporting period. When required on an annual basis, they will be due 90 days after the grant year. Final reports will be due 90 days after the expiration or termination of grant support. 18.58 (a) General. The Federal agency will close out the award when it determines that all applicable administrative actions and all required work of the grant has been completed. 18.50 (b) Reports. Within 90 days after the expiration or termination of the grant, the grantee must submit all financial, performance, and other reports required as a condition of the grant. Upon request by the grantee, Federal agencies may extend this time frame. These may include but are not limited to: (1) Final performance or progress report, (2) Financial Status Report (SF 269) or Outlay Report and Request for Reimbursement for Construction Programs (SF-271) (as applicable), (3) Final request for payment (SF-270) (if applicable), and (4) Invention disclosure (if applicable). U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133?AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS (OMB Circular A-133), Subpart C? Auditees, Section .300?Auditee Responsibilities (b) Maintain internal control over federal programs that provides reasonable assurance that the auditee is managing federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition: For the Airport Improvement Program (AIP), the City did not submit the reports within the required deadline: Report Type Award Number Period Date Due Date Submitted SF-425 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-425 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted Four (4) financial reports were tested and all reports were not submitted by the required deadline. City?s Corrective Action Plan: Finding Auditor Recommendation Action Plan Finding 2022-002: Internal Control and Compliance over Reporting (Grant Reports) ? We recommend that the City strengthen their report submission process and procedures to ensure all required (Grant) reports are properly review and approved and submitted timely. By August 1, 2023 ? The Finance Director will prepare an annual calendar with assembly and submission dates for each required monthly, quarterly, and annual grantee reports ? Staff members in both Program and Finance Departments will be assigned to prepare and cross-check required grant reports Contact person responsible for corrective action: Sandra Fonseca, Interim Finance Director Anticipated completion date: August 1, 2023