Finding 1155785 (2024-011)

Criteria: Recipients are required to submit quarterly financial and semiannual performance reports within thirty days of the close of a quarterly or semiannual time period. The quarterly reports are also required to have all financial records, such as general ledgers and supporting documentation. Condition: Multiple required reports were not submitted timely and/or were not properly supported. Context: The City did submit not two of the required four quarterly financial reports for the COPS Hiring Program Grant(Grant ID 15JCOPS-22-GG-03440-UHPX) within thirty days of the close of the quarter. Additionally, the reports did not properly report expenditures. In regard to the COPS Hiring Program Grant, the required semiannual reports for the grant were not submitted in a timely manner. The City did not submit two of the required four quarterly financial reports for the Supporting Law Enforcement Agencies in Seeking Accreditation – Community Policing Development Solicitation Grant (Grant ID 15JCOPS-23-GG-02083-PPSE) within thirty days of the close of the quarter. These reports also did not properly report expenditures. In regard to this grant, the required semiannual reports for the grant were not submitted in a timely manner. Cause: Management oversight. Effect: The City was not in compliance with the requirements of grant reporting. Recommendation: We recommend that the City establish procedures to ensure proper reporting under the grant requirements. Views of Responsible Officials and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting based on grant requirements.