Finding Text
Criteria: The City is required to provide the grantors with various quarterly, annual and final financial and performance reports that are due within time frames specified in grant agreements and contracts. Condition: We selected a sample of reports for the year ended December 31, 2024, to test the completeness and timeliness of report submissions. We noted the first three quarters of CDBG Cash on Hand reports were revised after the submission due dates, with the original submissions not kept on file as audit trails for timely submission. Cause: Lapse in recordkeeping procedures. Effect: Noncompliance with reporting requirements. Perspective Information: This finding represents a systemic issue. Identification of Repeat Finding: Finding 2023-002. Recommendation: We recommend that the City keeps all original report submissions on file as audit trails. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.