Finding 1096324 (2024-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-01-22
Audit: 339216
Organization: City of Lebanon Tennessee (TN)

AI Summary

  • Core Issue: The City of Lebanon failed to report accurate cumulative and current period expenditures in quarterly Project Expenditure Reports.
  • Impacted Requirements: Compliance with the grant agreement from the U.S. Department of Treasury, specifically the requirement for accurate quarterly reporting.
  • Recommended Follow-Up: Management should implement controls to ensure accurate reporting and regularly review compliance with grant requirements.

Finding Text

Reporting – Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury - AL Number 21.027 Criteria: Per review of the grant agreement between the U.S. Department of Treasury and the City of Lebanon, the City is required to submit quarterly Project Expenditure Reports. Condition: During testing of reporting requirements, it was noted the quarterly reports did not report the correct cumulative nor current period expenditures. Context/Cause: The City did not properly report expenditures on all four of the quarterly Project Expenditure Reports. Effect: The City did not properly report expenditures based on each quarter’s actual expenditures as well as cumulative expenditures. The fourth quarter reported the correct cumulative total for expenditures. Although, it did not report the correct total expenditures by project. Recommendation: We recommend management carefully review and comply to all requirements in the grant agreements. Controls should be in place to ensure accurate reporting. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. We will implement the necessary controls and procedures to ensure that quarterly reports are accurate.

Categories

Reporting

Other Findings in this Audit

  • 519882 2024-004
    Significant Deficiency
  • 519883 2024-004
    Significant Deficiency
  • 1096325 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.08M
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $106,473
20.939 Safe Streets and Roads for All $11,135
16.607 Bulletproof Vest Partnership Program $9,264
20.600 State and Community Highway Safety $8,413
21.016 Equitable Sharing $8,398
20.205 Highway Planning and Construction $7,857
16.738 Edward Byrne Memorial Justice Assistance Grant Program $6,845