Finding Text
Finding 2023-002 Reporting ALN 21.027 Coronavirus State and Local Recovery Funds Criteria: The City should ensure all respective reports submitted to the granting agency reflect accurate amounts in the period of benefit. Condition: During our testing of the 4th Quarter 2023 Project and Expenditure report, certain amounts were excluded for the report when tracing back to the City’s General Ledger. Cause: The City did not include all expenditures in the 4th Quarter Project and Expenditure Report. Effect: The City was not in compliance with the program’s Reporting requirements and controls were not operating effectively Questioned Costs: None. Recommendation: The City should implement internal control procedures to ensure the Project and Expenditure Report is properly reviewed prior to submission. Management’s Response: The City discovered and corrected the error during 2024, at which time additional reviews were implemented over report submission.