Finding 11231 (2023-002)

Department of Treasury Federal Financial Assistance Listing 21.027 Award number SLT-4512 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Reporting Significant Deficiency in Internal Control and Immaterial Instance of Noncompliance Criteria: The quarterly Project and Expenditure Report should include all expenditures made in the reporting period. Condition: The original project and expenditure reports provided to the auditors did not include all expenditures made during the reporting periods selected for testing. Cause: The City’s internal controls related to preparation of the reports did not identify all expenditures made in the reporting periods selected for testing. Effect: The original reports submitted to the Department of Treasury were not complete. Questioned Costs: None reported Context/Sampling: We examined all four quarterly Project and Expenditure Reports for the audit period. We noted errors in one report. Repeat Finding from Prior Year(s): No Recommendation: We recommend that the City enhance internal controls to ensure all program expenditures are appropriately reported. Views of Responsible Officials: Management agrees with the finding.