Finding 1172374 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-02-04
Audit: 385417
Organization: City of Oakdale (CA)

AI Summary

  • Core Issue: The City failed to submit required annual reports to the U.S. Department of the Treasury for the Coronavirus State and Local Fiscal Recovery Funds.
  • Impacted Requirements: Compliance with the Treasury's guidance for tier 5 recipients, which mandates annual Project and Expenditure reports by April 30.
  • Recommended Follow-Up: The City should resolve access issues with the Treasury's reporting system and ensure compliance with all reporting requirements moving forward.

Finding Text

Federal Agency: U.S. Department of the Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: 2024 Award Period: July 1, 2023 – June 30, 2024 Compliance Requirement Affected: L. Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: The Department of the Treasury has issued guidance indicating that tier 5 recipients must submit a Project and Expenditure report at least annually each April 30. Condition: The City did not submit annual reporting to the Treasury. Questioned Costs: None Context: The condition was noted on 1 of 1 of the report submissions selected for testing. Cause: The City was unable to gain access to the US Treasury's reporting system and has therefore not submitted reporting to the Treasury. Effect: The City is out of compliance with requirements of the Coronavirus State and Local Fiscal Recovery Funds award. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City resolve issues with the Treasury and ensure it is up to date with the latest reporting requirements. Views of Responsible Officials: The City made every effort to provide annual reports, the City tried to get support from the federal agency with no response. When the City went in to do the most recent report all of the prior reports had been deleted.

Corrective Action Plan

2024-002 Reporting Recommendation: We recommend the City resolve issues with the Treasury and ensure it is up to date with the latest reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City made every effort to provide annual reports, the City tried to get support from the federal agency's with no response. When the City went in to do the most recent report all of the prior reports had been deleted. Name(s) of the contact person(s) responsible for corrective action: Albert Avila, Finance Director Planned completion date for corrective action plan: 01/22/2026

Categories

Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1172373 2024-002
    Material Weakness Repeat
  • 1172375 2024-003
    Material Weakness Repeat
  • 1172376 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.648 CENTRAL VALLEY PROJECT IMPROVEMENT ACT (CVPIA) $1.00M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $44,534
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $19,578
20.205 HIGHWAY PLANNING AND CONSTRUCTION $609