Finding Text
Identification of the Federal Program:
Assistance Listing Number: 21.027
Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Fund (SLFRF)
Federal Agency: Department of the Treasury
Pass-Through Entity: None
Federal Award Number and Award Year: 2021
Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation):
Performance Reporting – Pursuant to the U.S. Department of Treasury 31 CFR Part 35 RIN 1505–AC77 the
Supplementary Information of the interim final rule provided initial guidance on the reporting requirements for
the SLFRF funds, the City is required to submit one interim report and quarterly Project and Expenditure reports.
Condition:
During our audit, we noted that the City did not submit the Project and Expenditure on time for two of the four
quarters.
Cause:
The City experienced staff turnover at the department level and it created the delay in submitting the quarterly
reports.
Effect or Potential Effect
The delay in submission of the quarter reports may lead to the U.S. Department of Treasury imposing sanctions
on the City including withholding future apportionments.
Questioned Costs:
No questioned costs were reported.
Context:
See condition above for context of the finding