Finding 1182853 (2025-003)

Reporting Federal Agency: Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP0128 - 2021 Award Period: 6/7/2021 - 12/31/2026 Type of Finding: Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: Project and Expense Reports are due on a regular, recurring basis after the Interim Reports for Tier 2 SLFRF recipients (due by January 31, 2022, and then 30 days after the end of each quarter thereafter). Condition: The SLFRF Project and Expense Report due October 30, 2024, was submitted late on November 13, 2024. This report should have been submitted 30 days after the quarter ending September 30, 2024 (October 30). Questioned costs: None noted. Context: The City did not submit the Project and Expense report timely for 1 out of 2 reports tested. Cause: The City was unable to submit the report timely because of issues with the Treasury's portal. The City's consultant called Treasury on October 18, 2024, leaving a detailed message requesting a call back to address the City's portal reporting concerns. The City did not receive a response from Treasury. Treasury verbally acknowledged in webinars conducted since then of its awareness of reporting portal recipient concerns received and have addressed through its release of April and July 2025 user and reporting guides. Effect: Noncompliance with the SLFRF reporting deadline for Tier 2 recipients. Repeat Finding: No Recommendation: We recommend that the City review its reporting processes and related controls to ensure reporting requirements are submitted timely. Views of responsible officials: Management agrees with this finding.