Finding 25356 (2022-003)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-06-28
Audit: 22472
Organization: City of La Mesa (CA)

AI Summary

  • Issue: One quarterly Cash on Hand report was submitted late, violating federal requirements.
  • Impacted Requirement: Reports must be submitted within 30 days after the reporting period as per Title 2 CFR section 200.328.
  • Follow-Up: The City should establish controls to track due dates and ensure timely report submissions.

Finding Text

Federal Program COVID-19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria Per Title 2 CFR section 200.328, financial information and reports must be collected with the frequency required by the terms of the federal award. CDBG quarterly Cash on Hand financial reports are due within 30 days after the end of the reporting period. Condition During the audit, we noted one quarterly Cash on Hand report was submitted after the deadline. Effect The City submitted the report late and therefore fell out of compliance with the requirements of the granting agency. Questioned Costs No questioned costs Context/Sampling The entire population of 4 Cash on Hand Quarterly Reports were selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement controls to ensure timely submission of required reports, including tracking of due dates. Views of Responsible Officials See attached Corrective Action Plan.

Corrective Action Plan

Finding Reference Number: 2022-003 Description of Finding: Per Title 2 CFR section 200.328, financial information and reports must be collected with the frequency required by the terms of the federal award. CDBG quarterly Cash on Hand financial reports are due within 30 days after the end of the reporting period. Statement of Concurrence of Non-compliance: During this period, there were zero cash amounts to report and the department personnel did not report. As such, we agree with this finding. Corrective Action: The employee understands that even if there is zero dollars to report, it must be reported regardless. This has been documented and will be done quarterly even if zero dollars.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $821,182
21.027 Coronavirus State and Local Fiscal Recovery Funds $690,348
20.521 New Freedom Program $87,777
20.205 Highway Planning and Construction $86,962
20.200 Highway Research and Development Program $57,677
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $24,915
16.922 Equitable Sharing Program $406
16.034 Coronavirus Emergency Supplemental Funding Program $367