Finding 1100870 (2024-001)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-02-25
Audit: 343710
Organization: City of Carson (CA)

AI Summary

  • Issue: The City submitted the Quarterly CDBG Cash on Hand Report 9 days late, violating compliance guidelines.
  • Requirements Impacted: Timely submission of reports as mandated by the U.S. Department of Housing and Urban Development.
  • Follow-Up: Ensure adherence to deadlines with quarterly reminders and assign dedicated staff to manage CDBG reporting.

Finding Text

Criteria Per OMB Compliance Supplement and Compliance and Reporting Guidelines issued by the U.S. Department of Housing and Urban Development, the Quarterly CDBG Cash on Hand Report is due 30 days after the end of each quarter. Condition The City was unable to meet the due date for the Quarterly CDBG Cash on Hand Report for Quarter 4. The report was submitted on August 8, 2024, which was 9 days past the deadline. Cause This lapse resulted from the reassignment of staff duties and was an oversight. Effect Delayed or non-submission of the report is considered non-compliance with the program requirements and may result in sanctions. Questioned Costs None. Recommendation We recommend that the City adhere strictly to the report submission deadlines established by the U.S. Department of Housing and Urban Development. Views of responsible officials and planned corrective actions The report was filed late due to changes in the Accountant's assigned duties and responsibilities. This issue has been communicated to the team, and quarterly reminders have been established to ensure timely report submissions. An accountant has been specifically assigned to the CDBG fund, and reminders are in place to file all required reports on time. A Corrective Action Plan (CAP) has been implemented as of June 30, 2024. The staff responsible for the CAP are the Accounting Manager, Hnin Phyu and the Accountant, Janelle Morris.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.35M
14.218 Community Development Block Grants/entitlement Grants $1.10M
14.239 Home Investment Partnerships Program $311,944
93.556 Marylee Allen Promoting Safe and Stable Families Program $57,000
97.039 Hazard Mitigation Grant $40,425
20.205 Highway Planning and Construction $5,584