Finding Text
2021-005 Reporting - State and Local Fiscal Recovery Funds
Condition/Criteria
Reporting is performed by the City Controller, who has many years of experience in reporting under Uniform Guidance and is capable and has not had any findings in the past regarding this requirement. The reports are lightly reviewed by the Deputy Controller and City Administrator. However, no formal process is in place to document such approval. Therefore, there is no control that can be tested to verify this review.
Cause
Due to the extensive experience of the City Controller, it was not felt that additional documentation of the review by the Deputy Controller and City Administrator was necessary.
Recommendation
We recommend that the City create a method to document the review by the Deputy Controller and City Manager.
Corrective Action Plan
The City will implement a formal review and sign-off by the Deputy Controller and City Manager.