Finding 1223949 (2025-003)

Criteria A system of internal controls requires review and approval of expenditures to ensure they meet program requirements. Condition The City provided no oversight to ensure program expenditures were allowable under federal requirements. Cause Management oversight Effect There is an increased risk of charging unallowed costs to the federal program. Questioned Costs None Recommendation The City should implement policies and procedures to ensure proper oversight of federal programs. Views of Responsible Officials and Planned Corrective Actions City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Current Status This is a new finding in the current year.