Finding Text
Type of finding – Material Weakness in Internal Control over Compliance and Noncompliance
Criteria – SLFRF Compliance P&E Annual Report should be submitted in accordance with the
requirements of this report 30 days following the end of each fiscal year ending March 31.
Condition – The totals submitted on the annual report did not match the expenditures incurred by the
City. The City passed through funds to three subrecipients during the year to be used for preapproved
projects allowed under the award. The City reported funds expended by the subrecipients to date,
rather than the funds spent by the City.
Cause – The City did not have a process in place to ensure an accurate SLFRF Compliance P&E
Annual Report was filed.
Effect – Required reporting and filing of the SLFRF Compliance P&E Report with accurate
information will not be performed.
Recommendation – The City should implement controls to be able to accurately report required
reports, based on requirements of a Federal agreement.
Management response and Corrective Action Plan: The City will issue an amended report to reflect
the accurate totals.