Finding 1092130 (2024-002)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2024-12-18
Audit: 333552
Organization: City of Bettendorf, Iowa (IA)

AI Summary

  • Core Issue: Financial reports for the Hazard Mitigation Grant Program were not aligned with the City’s general ledger.
  • Impacted Requirements: OMB guidelines require submission of SF-270 and SF-425, which were not properly reconciled.
  • Recommended Follow-Up: Code program costs separately and reconcile eligible expenditures with the general ledger before quarterly reimbursement submissions.

Finding Text

Finding: The financial reports required for the program were not reconciled with the City’s general ledger records relating to the Hazard Mitigation Grant Program. Criteria: The Office of Management and Budget (OMB) 2024 Compliance Supplement specifically states the Hazard Mitigation Grant federal program is required to submit SF-270, Request for Advance or Reimbursement and SF-425, Federal Financial Report. Condition: The City could not reconcile general ledger detail with amounts submitted in SF- 270 and SF – 425 reports. Reimbursement requests have not been submitted for all eligible expenditures. Cause: General ledger coding does not match grant expenditure eligibility and there is no reconciliation between general ledger reporting and grant reporting. Effect: Reporting does not match City records and reimbursement requests have not been made for eligible grant expenditures. Questioned costs: $0 Context: The reports submitted during the fiscal year 2024 to the state as part of the program do not reconcile to the City’s records. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend the City code program direct costs separately from non program costs. We recommend the City reconcile grant eligible expenditures to general ledger reports prior to submitting for reimbursement every quarter. Response and Corrective Action Plan: The City will ensure charges to federal programs are properly documented by maintaining supporting general ledger documentation and reconcile to reimbursement reports. Reimbursement will be submitted timely.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus Relief Fund $5.46M
20.205 Highway Planning and Construction $1.78M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $160,958
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $86,608
16.738 Edward Byrne Memorial Justice Assistance Grant Program $86,098
97.039 Hazard Mitigation Grant $49,769
16.922 Equitable Sharing Program $24,184
20.507 Federal Transit_formula Grants $3,600
16.607 Bulletproof Vest Partnership Program $2,792
20.600 State and Community Highway Safety $892