Finding 1205258 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-03-31
Audit: 396968
Organization: City of Hillsboro (OH)

AI Summary

  • Core Issue: The City reported $585,172 more in expenditures than identified for the program.
  • Impacted Requirements: Compliance with 31 CFR section 35.4(c) regarding accurate reporting of fund usage.
  • Recommended Follow-Up: Implement procedures to ensure accurate reporting of program expenditures.

Finding Text

31 CFR section 35.4(c) Reporting and requests for other information, states that during the period of performance, recipients shall provide to the Secretary periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory’s tax revenue sources, and such other information as the Secretary may require for the administration of this section. We noted that the City filed its fiscal year 2023 project and expenditure report by the required deadline. However, the City claimed $585,172 more in expenditures on the project and expenditure report than they had identified for the program. We recommend the City adopt proper procedures to ensure that program expenditures are reported accurately.

Corrective Action Plan

Adopt procedures to ensure program expenditures are reported accurately.

Categories

Period of Performance Reporting

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.22M
16.575 CRIME VICTIM ASSISTANCE $19,335