Finding Text
Finding #SA2025-003: 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 agreement for the 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 2024 and March 2025 quarterly reports for the projects for testing of timely filing and compliance with the content requirements of Section 6 of the grant award agreement. The reports were filed with the grantor on March 5, 2025 and May 12, 2025, respectively, which is outside of the required seven day window. Effect: The City is not in compliance with the timely reporting requirements of the grant award agreements. Cause: We understand the reports were not filed timely due to staff oversight and delayed reporting from the City’s subrecipient. Identification as a Repeat Finding: Yes, since 2024 (Finding #SA2024-004) Recommendation: The City should develop procedures to ensure timely quarterly reporting to the grantor each quarter. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.