Finding 1227468 (2025-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-20
Audit: 409493
Organization: City of Albany, Georgia (GA)

AI Summary

  • Issue: The City failed to submit all four quarterly Cash on Hand reports and the required CARES Act reports on time.
  • Impacted Requirements: Reports were due within thirty days for Cash on Hand and ten days for CARES Act funds, but none were submitted as required.
  • Recommended Follow-Up: Strengthen reporting controls for the Community Development Block Grant Entitlement Program to ensure timely submissions.

Finding Text

Criteria: Recipients are required to submit quarterly Cash on Hand reports within thirty days of the quarter end. Additionally, Section 15011 of the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act requires recipients of $150,000 of CARES Funds to submit reports no later than ten days after the end of each calendar quarter. Condition: All four quarterly Cash on Hand reports were not submitted by the deadline as designated in the grant agreements. Additionally, none of the CARES Act quarterly reports were submitted during the fiscal year. Effect: The City did not submit four of the required quarterly Cash on Hand reports within the designated timeframe. The City also did not submit the quarterly reports related to funds received under the CARES Act during the fiscal year. Cause: Management oversight. Recommendation: We recommend that the City strengthen controls over reporting for the Community Development Block Grant Entitlement Program. Views of Responsible Officials and Planned Corrective Action: We concur. We will implement procedures to strengthen controls over the City’s reporting for grants as they relate to the Community Development Block Grant Entitlement Program.

Corrective Action Plan

Management will implement a process to ensure expenditures/expenses and related balances are properly stated in a timely manner.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1227460 2025-003
    Material Weakness Repeat
  • 1227461 2025-003
    Material Weakness Repeat
  • 1227462 2025-003
    Material Weakness Repeat
  • 1227463 2025-003
    Material Weakness Repeat
  • 1227464 2025-004
    Material Weakness Repeat
  • 1227465 2025-004
    Material Weakness Repeat
  • 1227466 2025-004
    Material Weakness Repeat
  • 1227467 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $4.92M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $1.46M
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $289,896
20.205 HIGHWAY PLANNING AND CONSTRUCTION $210,400
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $187,682
20.507 FEDERAL TRANSIT FORMULA GRANTS $104,911
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $71,369
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $70,288
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $61,449
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $41,754
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $28,820
14.169 HOUSING COUNSELING ASSISTANCE PROGRAM $16,156
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $12,814
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $9,698
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $5,054
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $4,900
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $2,535
97.067 HOMELAND SECURITY GRANT PROGRAM $2,046