Finding Text
Finding 2023-003 – Reporting - Significant Deficiency
Name of Federal Agency: U.S. Department of Treasury
Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: Not available
Name of Pass-through Entity (if applicable): City of Scranton
Criteria
In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report.
Condition
During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton.
Cause
The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting.
Effect or Potential Effect
Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations.
Questioned Costs
None
Context
For 2 report samples out of a total of 11 tested, management did not submit the required reports.
Identification as a Repeat Finding
This finding is not a repeat finding.
Recommendation
We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis.
Views of Responsible Officials
We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.