Finding 1057521 (2023-005)

Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Federal Agency: Department of Treasury Criteria or Specific Requirement: In accordance with the Authoritative Requirement 2 CFR 200.328, 31 CFR section 35.4(c) Reporting and request for other information, and the Consolidated Appropriations Act, (CAA), grantees using SLFRF funds for the eligible uses provided in the 2023 CAA will be required to report on their uses of funds in their Project and Expenditure reports. Condition: Required submission of the Project and Expenditure report during fiscal year 2023 was not submitted prior to the reporting deadline. Questioned Costs: None Context: The City’s Project and Expenditure report was selected for testing and it was noted the City did not submit the required report prior to the reporting deadline. Effect: The City did not submit the required Project and Expenditure report by the reporting deadline as required by the Uniform Guidance. Cause: The City did not have adequate internal controls over reporting requirements to ensure that the required report was submitted prior to the reporting deadline. Identification as a Repeat Finding: N/A Recommendation: Management should implement policies and procedures to ensure required reports are completed and filed by their respective due date in accordance with the grant agreement and the Uniform Guidance. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.