Finding Text
Finding Number: 2024-001
Federal Program: CDBG – Entitlement Grants Cluster
Federal Award Identification Number and Year: B20MC390014 (2020), B21MC390014 (2021),
B22MC390014 (2022), B23MC390014 (2023), B24MC390014 (2024), B20MW390014 (2020)
Assistance Listing Number (ALN): 14.218
Federal Awarding Agency: Department of Housing and Urban Development
Pass-through Entity: None
Repeat Finding: No
Significant Deficiency and Noncompliance – Reporting
Criteria: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved
governmentwide data elements for collection of financial information (at time of publication the Federal Financial
Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated
standards lead. This information must be collected with the frequency required by the terms and conditions of the
Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual
circumstances. (2 CFR 200.328).
The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end
of the reporting period.
Condition: The City submitted its second quarter 2024 financial reports due July 30, 2024 on November 6, 2024
and its fourth quarter financial reports due January 30, 2025 on April 8, 2025.
Questioned Costs: None.
Identification of How Questioned Costs Were Computed: N/A
Context: Through testing required reporting under terms and conditions of the federal award, we observed the
City failed to meet the expected timelines for financial reporting. Specifically, we identified the second and fourth
quarter reports were submitted after the stated deadline. These requirements are outlined in the federal award
agreement and applicable Uniform Guidance 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.