Finding Text
2024-01 – Reporting (Significant Deficiency)
Program: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number
21.027, U.S. Department of Treasury, Direct Program
Criteria: Per the State and Local Fiscal Recovery Funds Compliance and Reporting Guidance,
metropolitan cities with a population below 250,000 that are allocated more than $10 million in
State and Local Fiscal Recovery Funds are required to submit Performance and Expenditure
Reports (P&E Reports) quarterly. Internal controls over reporting compliance should ensure
accurate, complete, and timely submission of all required reports.
Condition: Management that tracked and submitted the P&E Reports left the City in August
2022, and new management was not aware of the requirement nor received correspondence
from the U.S. Department of Treasury (Treasury).
Effect: The City did not submit any of the required quarterly P&E Reports to the Treasury for
the period that covered July 1, 2023 through September 30, 2023.
Questioned Costs: None
Repeat Finding: This is the continuation of finding 2023-04. Correction was implemented
January 31, 2024.
Recommendation: None
Management’s Response: This is resolved.