Finding 1075343 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-27

AI Summary

  • Core Issue: The City submitted required financial reports late, missing the January 30, 2024, deadline.
  • Impacted Requirements: Recipients must submit the RLF Financial Report (Form ED-209) semiannually, within 30 days of fiscal year milestones.
  • Recommended Follow-Up: The City should update its policies to ensure timely preparation and submission of all required reports to avoid future noncompliance.

Finding Text

2023-002. Reporting AL#: 11.307 Economic Adjustment Assistance Revolving Loan Funds Program Award Year: 2020 & 1995 Criteria: Recipients must submit a RLF Financial Report (Form ED-209), including a Portfolio Loan List, on a semiannual basis during the period of performance of the award and after the period of performance of the award (during the Revolving Phase). The report must be submitted within 30 calendar days of the midpoint and end of Recipient’s fiscal year. Condition: The ED-209 reports for July 1, 2023, through December 31, 2023, were due no later than January 30, 2024, for both the EDA Legacy and EDA CARES awards. These reports were ultimately submitted by the CLIMB Fund (who is administering the grant for the City) in February 2024. Context: We addressed the matter with City management who are aware of the reporting requirements. Effect: Failure to properly review and adhere to policies and procedures related to reporting can lead to noncompliance as well as the withholding of future awards. Cause: Management oversight. Recommendation: We recommend the City review and update its policies and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts.

Categories

HUD Housing Programs Period of Performance Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 498900 2023-001
    Significant Deficiency
  • 498901 2023-002
    Significant Deficiency
  • 1075342 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.74M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $5.21M
20.933 National Infrastructure Investments $2.58M
11.307 Economic Adjustment Assistance $1.93M
14.218 Community Development Block Grants/entitlement Grants $1.32M
14.241 Housing Opportunities for Persons with Aids $1.21M
14.239 Home Investment Partnerships Program $374,193
93.889 National Bioterrorism Hospital Preparedness Program $300,044
97.056 Port Security Grant Program $279,785
11.473 Office for Coastal Management $186,261
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $177,486
20.205 Highway Planning and Construction $78,197
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $73,950
97.067 Homeland Security Grant Program $60,336
16.922 Equitable Sharing Program $43,628
97.039 Hazard Mitigation Grant $42,554
16.575 Crime Victim Assistance $41,010
16.738 Edward Byrne Memorial Justice Assistance Grant Program $29,171
10.559 Summer Food Service Program for Children $28,602
94.013 Americorps Volunteers in Service to America 94.013 $6,833
45.025 Promotion of the Arts Partnership Agreements $5,500
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,700
15.904 Historic Preservation Fund Grants-in-Aid $1,359