Finding Text
Criteria: In accordance with federal regulation (Uniform Guidance 2 CFR 200.328 and CFR 35.4(c), recipients of federal awards are required to submit a Project and Expenditure Report on a quarterly or annually basis as specified in the SLFRF Compliance and Reporting Guidance. Condition: During the 2024 audit the City did not file the required Project and Expenditure Report for the period ending September 30, 2024, within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: Failure to submit the required report may result in the withholding of federal funds, increased oversight, or other administrative actions by the U.S. Department of the Treasury. It also impairs transparency and accountability for the use of federal funds Cause: The delay in submitting the expenditure report was primarily attributed to a change in finance personnel. Recommendation: We recommend that the City develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The City will file the required closeout project and expenditure report immediately, and staff will receive training in reporting requirements to ensure timely submissions in the future.