Finding 1170908 (2024-004)

Federal Agency - United States Department of Treasury (the Treasury) Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - American Rescue Plan Act (ARPA) annual reports are due to the Treasury by the end of April each year. Each annual report covers the previous period of April through March. Condition - The annual report for the period of April 1, 2024 through March 31, 2025 was due to the Treasury by the end of April 2025 but was not submitted until May 2025. Cause - The City did not compile information timely. Effect of Condition - The annual report was not submitted by the deadline. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The City should start compiling the information for the ARPA report immediately following the end of March. View’s of Responsible Officials and Planned Corrective Actions - (a) Implementation Plan of Actions - Management will start compiling information required to complete this report immediately after March. (b) Implementation Date - This will be implemented for the year ended September 30, 2026. (c) Persons Responsible for Implementation - The Finance Director and the City Council.