City of Gonzales, Texas Summary Schedule of Audit Findings Year ended September 30, 2022 2022-001 ? Reporting Type of Finding ? Other ALN No. 21.027 Coronavirus State and Local Fiscal Recovery Funds (CSLFR) Questioned Costs - $89,150 Criteria: Federal program expenditures incurred from March 3, 2021 through March 31, 2022 must be reported through the Project and Expenditure Report as outlined in the federal program?s grant agreement. Condition: Expenditures totaling $89,150 were incurred during the period March 3, 2021 through March 31, 2022 were not reported in the Project and Expenditure Report submission. Cause: Expenditure invoices were incurred with CSLFR funds were not properly identified by management and subject to the reporting compliance requirement. Recommendation: We recommend that the City implement procedures to identify invoices to be funded by CSLFR funds and report them in the Project and Expenditure Report submission. Planned Correction Action Response: The City of Gonzales recognizes and agrees with the recommendation to implement procedures. Our Finance Director will review invoices funded by CSLFR funds and ensure the Project and Expenditure Report includes all expenditures incurred in the appropriate reporting period. Responsible Persons: Laura Zella, Finance Director