Finding Text
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: American Rescue Plan Act - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: City of Pasco Pass-Through Number(s): N/A Award Period: July 26, 2024 – September 2, 2026 Type of Finding: Significant Deficiency in Internal Control Over Compliance – Reporting Other Matters Criteria or specific requirement: Performance progress reports must be complete and include expenditure activity incurred during the reporting period. Condition: Quarterly performance progress report did not include all expenditure activity for the reporting period. Questioned costs: None. Context: One of the three quarterly performance progress reports selected for testing did not include all expenditures incurred during the reporting period. Expenditures were included on the subsequently filed quarterly performance progress report. Cause: Expenditures reported on the quarterly performance progress report were based on grant billings that occurred during the reporting period rather than actual expenditures incurred. Effect: The quarterly performance progress report under reported expenditures during the period in the amount of $256,352.42. Repeat finding: Not a repeat finding. Recommendation: We recommend the Club use expenditures reported in the accounting system when preparing progress reports in order to ensure all activity is properly captured. Views of responsible officials: There is no disagreement with the audit finding.