Finding Text
Finding Number: 2024-001
Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Federal Award Identification Number and Year: 2024
Assistance Listing Number (ALN): 21.027
Federal Awarding Agency: U.S. Department of Treasury
Compliance Requirement: Reporting – Quarterly Program Reports
Pass-through Entity: Ohio Department of Development
Repeat Finding: No
Significant Deficiency and Noncompliance – Timely Submission of Quarterly Program Reports
Criteria: 2 C.F.R. § 200.328 Financial Reporting states, in part, the Federal agency or pass-through entity
must collect financial reports no less than annually. The Federal agency or pass-through entity may not
collect financial reports more frequently than quarterly unless a specific condition has been implemented in
accordance with § 200.208. To the extent practicable, the Federal agency or pass-through entity should
collect financial reports in coordination with performance reports. The recipient must submit quarterly
program reports as required by the Federal award. In the Ohio Department of Development Water and
Wastewater Infrastructure Program Grant Agreement, Statement of Agreement, Section 6 Reporting
Requirements, Exhibit II Reporting, Section 2, Program Reports, all grant award recipients are required to
submit program reports on a quarterly basis. Quarterly program reports must be submitted by close of
business, on the second Friday, at the end of each quarter.
Condition: The City did not submit the quarter ending December 31, 2024 Quarterly Program Report until
March 7, 2025, after the deadline of January 10, 2025.
Questioned Costs: None.
Identification of How Questioned Costs Were Computed: N/A
Context: Auditor reviewed the Quarterly Program Report for period ending December 31, 2024 via email
submission to Ohio Department of Development, and noted the City did not submit the report until March
7, 2025, which was after the deadline of January 10, 2025. These requirements are outlined in the federal
award agreement and applicable UG provisions.
Cause and Effect: The issue results of lack of monitoring control related to grant reporting requirements.
Failure to submit reports as required, could result in non-compliance with grant requirements.
Recommendation: We recommend that the City implement procedures and internal deadlines for
reviewing and timely submitting all reports under federal awards.
Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.