Finding Text
Finding #SA2024-004: Timely Quarterly Reporting Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 Criteria: Section 6, Reporting Requirements, of the City’s grant award agreements for both the Opportunity Center of the Coastside and Mercy Housing California project requires “written quarterly reports, submitted electronically on Grantee’s official letterhead…within seven (7) days after the end of each quarter.” Condition: We selected the December 2023 and June 2024 quarterly reports for both projects for testing of timely filing and compliance with the content requirements of Section 6 of the grant award agreement. Since the Opportunity Center of the Coastside project started in early 2024, there was no December 2023 report. As for the June 2024 report for the Opportunity Center of the Coastside project, City staff did provide invoice documentation to the County in August 2024, but City staff could not provide documentation that the required written quarterly report had been filed with the County. Effect: The City is not in compliance with the timely reporting requirements of the grant award agreement. Cause: We understand the report was not filed due to staff oversight. Recommendation: The City should develop procedures to ensure timely quarterly reporting to the grantor. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.