Finding 1167954 (2025-001)

Department of Treasury Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – SLFRF 2131511 for 2021 Reporting Significant Deficiency in Internal Control over Compliance Criteria – A good system of internal accounting control contemplates an adequate system for ensuring that all reports are completed accurately and timely by the City. Condition – During the course of our engagement, we noted that the annual project and expenditure report was submitted on May 5, 2025, which was after the required due date of April 30, 2025. Cause – The City does not have an internal control system designed to ensure that the project and expenditure report is submitted timely. Effect – The control deficiency could result in the City’s project and expenditure report not being completed timely. Questioned Costs – None reported Context/Sampling – The entirety of the annual reporting requirement was tested. Repeat Finding from Prior Years – No Recommendation – Management should put procedures in place to ensure that all reports are accurate and submitted by the required due dates. View of responsible officials – Management is in agreement with the finding.