Finding Text
Finding 2022-004 Issue: Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: NYS Office of the State Comptroller Criteria: Under the requirements of the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program as codified in 31 CFR Part 35 Subpart A, recipients are required to provide periodic reports providing detailed accounting of the use of funds, modifications to a State or Territory's tax revenue sources, and such other information as may be required (31 CFR 35.4[c]). Under this same requirement, non-entitlement units of local government were required to submit a Project and Expenditure Report (the Report) by April 30, 2022 and then annually thereafter. Condition: The City did not file the Report due by April 30, 2022. Cause: The City did not have a method to accurately track the related expenditures for reporting. Effect or Potential Effect: The City is not in compliance with the federal regulations regarding reporting. Questioned Costs: None. Context: The City was aware of the reporting requirement prior to the single audit; however, they were not able to accurately and appropriately certify the report. Repeat Finding: This finding is not a repeat finding. Recommendation: We recommend the City ensure all required reports are filed in a timely manner. In addition, we recommend the City completes and files the required Report as soon as practicable. Views of Responsible Officials of the Auditee: The City agrees with the finding and has already implemented a detailed tracking guide and is prepared to meet future reporting requirements for this funding.