Finding Text
Federal Agency: U.S. Environmental Protection Agency Federal Programs: Congressionally Mandated Projects Assistance Listing Number: 66.202 Federal Award Identification Number and Year: 00A01315, 2024 Award Period: December 8, 2023 – December 1, 2025 Compliance Requirement: Reporting Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: Per the terms and conditions of the federal award, the semi-annual performance report must be submitted no later than April 30th and October 30th of each year. Condition: The City did not submit the required semi-annual performance report required during fiscal year 2024 within the time frame specified by the federal awarding agency. Questioned Costs: None. Context: The one semi-annual performance report required to be submitted during the period under audit was not submitted. Cause: The City’s procedures were not sufficient to ensure that reports were submitted timely. Effect: Failure to submit timely performance reports may hinder the federal awarding agency’s ability to monitor project progress and compliance and may impact the City’s eligibility for continued funding or future awards. Recommendation: We recommend the City strengthen its internal controls over federal reporting requirements to ensure timely compliance with all federal reporting deadlines. Views of Responsible Officials: There is no disagreement with the audit finding.