Finding 1147450 (2024-002)

Federal Agency: U.S Department of Treasury Federal Program Name: Coronavirus State & Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Compliance Requirement Affected: Reporting & Earmarking Award Period: 2024 Type of Finding: Significant Deficiency Criteria or Specific Requirement: The City should have controls in place to ensure the accuracy of all reports required to be submitted. These controls should be formally documented to ensure they have been properly implemented. Condition: During reporting and earmarking testing, it was noted that the review process was not operating effectively. There was no review process completed for the reports required to be submitted. Questioned Costs: Not determinable Context: During reporting and earmarking testing, it was noted that there was no review over the Project and Expenditure Reports for both 2024 and 2025. Cause: Oversight Effect: Lack of proper documentation of controls over compliance with reporting and earmarking requirements could result in errors being reported and going undetected or not detected in a timely manner. This could ultimately result in questioned costs. Repeat Finding: No Recommendation: We recommend that the City implement procedures and controls to ensure the required reports are accurate before submitting. Viewed of responsible officials: There is no disagreement with the audit finding.