Finding Text
Criteria: Recipients are required to submit quarterly financial and semiannual performance reports within thirty days
of the close of a quarterly or semiannual time period. The quarterly reports are also required to have all financial
records, such as general ledgers and supporting documentation.
Condition: Multiple required reports were not submitted timely and/or were not properly supported.
Context: The City did not submit two quarterly financial reports within thirty days of the close of the quarter.
Additionally, one quarterly report did not provide accurate information as the expenditures submitted did not align with
the expenditures of that quarter. Five of the quarterly reports required did contain supporting documentation in the
submissions. The City also did not submit three semiannual performance reports within thirty days of the close of the
designated time period.
Cause: Management oversight.
Effect: The City was not in compliance with the requirements of grant reporting.
Recommendation: We recommend that the City establish procedures to ensure proper reporting under the grant
requirements.
Views of Responsible Officials and Planned Corrective Action: We concur. We establish procedures to ensure proper
reporting based on grant requirements.