Finding Text
2023-002 REPORTING
United States Department of Treasury – 21.027 Coronavirus State and Local Fiscal Recovery Funds
Criteria: Department of Treasury regulations set the criteria for Performance Reports.
These reports are due quarterly and / or annually from grantees. Performance Reports must be
submitted and reviewed within a certain timeframe based upon the recipient type. Reports should be
supported by applicable accounting and performance records.
Universe/Population: The universe / population for Performance Reporting is one Annual Project
and Expenditure Report. EisnerAmper selected the one Annual Project and Expenditure Report for
testing of reporting compliance requirements applicable to the program.
Condition: The City did not submit the Annual Project and Expenditure Report covering the
period April 1, 2022 – March 31, 2023 by the grantee submission deadline. The Annual Project and
Expenditure Report had a submission deadline of April 30, 2023.
Cause: The City lacks an established control monitoring timely submission of Performance
Reports.
Effect: Failure to comply with the reporting requirements may result in sanctions,
including: whole or partial suspension of the Federal award or suspension, debarment or limited
denial of participation in Department of Treasury programs.
Questioned Costs: None determined.
Identification of a
Repeat Finding: This is not a repeat finding.
Recommendation: The City should establish a formalized control to monitor timely submission of
Performance Reports.
Management’s
Response: The City concurs with the observation and will implement procedures in 2024 as
recommended.