FAC Explorer

Finding 1224600 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-07-24
Audit: 407851
Organization: City of Cleveland (OH)
Auditor: KEITH FABER OHIO AUDITOR OF STATE

AI Summary

  • Core Issue: The City did not submit the first and second quarter ERA Compliance Reports due to weak reporting controls.
  • Impacted Requirements: Compliance with 2 CFR § 1000.1 and 2 CFR § 200.329, which mandate quarterly performance monitoring and reporting.
  • Recommended Follow-Up: Implement stronger controls and procedures to ensure timely and accurate reporting to federal grantors.

Finding Text

2 CFR § 1000.1 gives regulatory effect to the Department of Treasury for 2 CFR § 200.329 to require recipients of the COVID-19 Emergency Rental Assistance 2 (ERA2) grant to monitor program performance and submit quarterly reports comparing actual accomplishments to federal goals. Recipients must track expenditures, housing stability services, and household assistance data, through the Treasury's Portal via the ERA Compliance Report.Due to insufficient controls over the reporting, the City failed to submit the 2025 first and second quarter ERA Compliance Reports to the Department of Treasury. Failure to properly complete required reports could result in the loss of grant monies in future periods. The City should ensure control procedures over the reporting of information to federal grantors are in place and followed by the appropriate personnel to ensure the timely submission of required reports.

Corrective Action Plan

The Department of Community Development will implement the following corrective measures using existing systems, including exploring the capabilities of Amplifund, the City’s grant management software, to address the finding and to establish a durable compliance framework for all federal grant reporting obligations: 1. Designation of a Federal Grants Compliance Officer;2. Staff Training and Cross-Training;3. Grants Management and Reporting Calendar Reminders;4. Federal Portal Access Redundancy and Technical Escalation Protocol; and5. Internal Compliance Audits.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
66.468 DRINKING WATER STATE REVOLVING FUND $27.18M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $20.01M
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $5.95M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $3.89M
21.023 COVID -19 EMERGENCY RENTAL ASSISTANCE PROGRAM $3.87M
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $2.42M
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $2.36M
14.239 COVID-19 HOME INVESTMENT PARTERNSHIPS PROGRAM $2.04M
66.202 CONGRESSIONALLY MANDATED PROJECTS $1.95M
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $1.77M
21.027 COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.61M
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $1.52M
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $1.49M
16.833 NATIONAL SEXUAL ASSAULT KIT INITIATIVE $1.31M
20.941 STRENGTHENING MOBILITY AND REVOLUTIONIZING TRANSPORTATION (SMART) GRANTS PROGRAM $1.04M
14.218 COVID-19 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.03M
93.926 HEALTHY START INITIATIVE $768,887
93.217 FAMILY PLANNING SERVICES $617,440
20.205 HIGHWAY PLANNING AND CONSTRUCTION $612,045
66.001 AIR POLLUTION CONTROL PROGRAM SUPPORT $597,362
97.056 PORT SECURITY GRANT PROGRAM $458,194
16.817 BYRNE CRIMINAL JUSTICE INNOVATION PROGRAM $447,984
16.045 COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE $447,193
66.046 CLIMATE POLLUTION REDUCTION GRANTS $419,201
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $413,623
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $377,663
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $325,187
97.091 HOMELAND SECURITY BIOWATCH PROGRAM $324,340
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $317,058
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $276,616
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $260,426
21.027 COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $256,300
21.016 EQUITABLE SHARING $218,487
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $176,603
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $174,619
10.935 URBAN AGRICULTURE AND INNOVATIVE PRODUCTION GRANTS PROGRAM (UAIP) $165,389
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $111,709
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $77,477
16.590 GRANTS TO ENCOURAGE ARREST POLICIES AND ENFORCEMENT OF PROTECTION ORDERS PROGRAM $71,484
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $61,838
16.922 EQUITABLE SHARING PROGRAM $58,597
17.258 WIOA ADULT PROGRAM $42,580
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $23,554
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $20,535
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $19,981
14.256 NEIGHBORHOOD STABILIZATION PROGRAM (RECOVERY ACT FUNDED) $16,240
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $9,097
16.745 CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM $4,813
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $1,342
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $1,157
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $1,140
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $1,140
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $797
93.387 NATIONAL AND STATE TOBACCO CONTROL PROGRAM $135