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.