Finding 1229042 (2024-013)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-09-08
Audit: 410498
Organization: City of Emporia (VA)

AI Summary

  • Core Issue: The ARPA Project and Expenditure Report was not submitted by the 4/30/24 deadline.
  • Impacted Requirements: Timely filing of all required reports is mandatory for compliance.
  • Recommended Follow-Up: Management should establish procedures to ensure timely completion and submission of reports.

Finding Text

2024-013 COVID-19 - Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing #21.027, Reporting (Noncompliance and Material Weakness) Condition : ARPA Project and Expenditure Report was not filed prior to the deadline date of 4/30/24. Criteria : All required reports should be filed timely and by the required deadline. Cause : The delay in filing the report was due to transition of duties among the current staff. Effect : The City is not in compliance with reporting requirements. Recommendation : We recommend that management implement procedures to ensure all required reports are completed and submitted timely. View of Responsible Officials : See Corrective Action Plan.

Corrective Action Plan

The City has implemented procedures to monitor federal reporting deadlines and assign responsibility for timely preparation and submission of all required reports. Finance staff will maintain a reporting schedule and performperiodic reviews to ensure compliance with all reporting requirements and prevent future late filings.

Categories

Material Weakness Reporting

Other Findings in this Audit

  • 1229027 2024-010
    Material Weakness Repeat
  • 1229028 2024-010
    Material Weakness Repeat
  • 1229029 2024-010
    Material Weakness Repeat
  • 1229030 2024-010
    Material Weakness Repeat
  • 1229031 2024-011
    Material Weakness Repeat
  • 1229032 2024-011
    Material Weakness Repeat
  • 1229033 2024-011
    Material Weakness Repeat
  • 1229034 2024-011
    Material Weakness Repeat
  • 1229035 2024-012
    Material Weakness Repeat
  • 1229036 2024-012
    Material Weakness Repeat
  • 1229037 2024-012
    Material Weakness Repeat
  • 1229038 2024-012
    Material Weakness Repeat
  • 1229039 2024-013
    Material Weakness Repeat
  • 1229040 2024-013
    Material Weakness Repeat
  • 1229041 2024-013
    Material Weakness Repeat
  • 1229043 2024-014
    Material Weakness Repeat
  • 1229044 2024-014
    Material Weakness Repeat
  • 1229045 2024-014
    Material Weakness Repeat
  • 1229046 2024-014
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.574 Victim Services Grant Program $235,393
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $155,428
16.575 CRIME VICTIM ASSISTANCE $132,109
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $62,341
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $14,722
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $10,285
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $8,425