Finding 1166613 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-12-24

AI Summary

  • Core Issue: The Project Expenditure Report for Q2 2024 was submitted late, breaching the 30-day deadline.
  • Impacted Requirements: Timely submission of reports is crucial for compliance with funding conditions, affecting future awards.
  • Recommended Follow-Up: The City should enhance its policies and procedures to ensure timely and accurate report submissions.

Finding Text

2024-001. Reporting AL#: 21.027 Coronavirus State and Local Fiscal Recovery Funds Award Year: 2024 Criteria: Recipients must submit a Project Expenditure Report, on a quarterly basis during the period of performance of the award. The report must be submitted within 30 calendar days of the end of the reporting quarter. Condition: The Project Expenditure Report for Quarter 2 of 2024 (April 1, 2024, through June 30, 2024), was due no later than July 31, 2024. This report was ultimately submitted in August 2024. Context: We addressed the matter with City management who are aware of the reporting requirements. Effect: Failure to properly review and adhere to policies and procedures related to reporting can lead to noncompliance as well as the withholding of future awards. Cause: Management oversight. Recommendation: We recommend the City review and update its policies and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The City will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts.

Corrective Action Plan

Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program’s required timeframes, and with the correct amounts. Anticipated Completion Date: Fiscal Year 2025

Categories

Internal Control / Segregation of Duties Period of Performance Reporting

Other Findings in this Audit

  • 1166612 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $10.39M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.42M
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $1.96M
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $1.19M
11.473 OFFICE FOR COASTAL MANAGEMENT $818,085
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $727,938
97.056 PORT SECURITY GRANT PROGRAM $534,085
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $498,693
97.029 FLOOD MITIGATION ASSISTANCE $377,478
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $184,047
97.067 HOMELAND SECURITY GRANT PROGRAM $128,678
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $127,477
20.205 HIGHWAY PLANNING AND CONSTRUCTION $123,916
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $72,449
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $54,510
14.267 CONTINUUM OF CARE PROGRAM $34,402
16.575 CRIME VICTIM ASSISTANCE $34,146
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $23,224
97.039 HAZARD MITIGATION GRANT $22,007
20.939 SAFE STREETS AND ROADS FOR ALL $21,178
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $14,146
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $6,940
15.616 CLEAN VESSEL ACT $6,483
16.922 EQUITABLE SHARING PROGRAM $5,460
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $5,259
45.024 PROMOTION OF THE ARTS GRANTS TO ORGANIZATIONS AND INDIVIDUALS $5,090
94.013 AMERICORPS VOLUNTEERS IN SERVICE TO AMERICA 94.013 $4,061
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $2,943