Management acknowledges the finding and concurs with the recommendation. The Municipality recognizes that certain expenditures totaling $80,000 were charged to the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) that were subsequently determined not to meet the program's allowable use requirements. Management has evaluated the questioned costs and has initiated the necessary actions to ensure that the Coronavirus State and Local Fiscal Recovery Funds are reimbursed from non-federal sources, as applicable, and that the program funds are restored for eligible activities. In addition, the Municipality has strengthened its internal control procedures over the administration of federal awards. Going forward, all expenditures charged to the CSLFRF program will be subject to an enhanced review process by the Federal Programs Director and the Finance Department to verify eligibility and compliance with the applicable federal requirements before payment or reimbursement is processed. Management will also provide additional training to personnel responsible for the administration of federal programs regarding allowable costs and applicable federal regulations. The Municipality is committed to maintaining compliance with the requirements governing the Coronavirus State and Local Fiscal Recovery Funds and will continue to improve its internal controls to prevent similar findings in the future.