Finding Text
Finding No. SA 2024-003 – Reporting
Federal Assistance Listing Number: 21.027
Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: U.S. Department of Treasury
Award Period: Fiscal year 2024
Criteria:
Per OMB Compliance Supplement and Compliance and Reporting Guidelines issued by the U.S. Department of Treasury for Coronavirus State and Local Fiscal Recovery Funds, the Project and Expenditure Reports should be submitted on the last day of the month after the end of each quarter.
Condition:
The City was unable to meet the Project and Expenditure Report Timeline of the following report:
Quarter Months Deadline Date Submitted Lag in Days
2024-2 April 1-June 30, 2024 7/31/2024 8/2/2024 2
Cause:
With the transition of the Finance Director of the City, the Accounting Manager did not have reporting access and was working with Coronavirus State and Local Fiscal Recovery Funds (SFLFR) to grant access.
Effect:
Delayed/late and non-submission of the report is considered non-compliance with the program requirements and may result in fines and penalties as well as suspension or termination of the federal awards.
Questioned Costs:
None.
Repeat finding:
No.
Recommendation:
We recommend that the City strictly follow the deadline for reporting submission set forth by the U.S.
Department of Treasury.
Views of responsible officials and planned corrective actions:
The Accounting Manager took over quarterly reporting responsibilities after the former Finance Director unexpectedly left the City. However, due to the abruptness, it took some time for the Accounting Manager to gain access to the agency portal, resulting in the Q2 2024 report being submitted past the deadline. Since gaining access to the reporting portal, all reports have been submitted in a timely manner.