Finding Text
#2025-005: Grant Tracking Federal Program Affected: Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Questioned Costs: None following audit adjustments. Condition and Cause: Due to an error when reconciling expenditures when preparing drawdown requests, the above noted program was over-drawn by $228,613 of duplicate expenditures. Criteria and Effect: The current internal control structure did not identify the errors in drawdown request for reimbursement-based federal programs during the year. This could have resulted in material noncompliance. Repeat Finding from Prior Year: No. Recommendation: The City should agree actual expenditures reporting from the general ledger to reports used to prepare drawdown requests prior to requesting reimbursement. Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.