Finding Text
Criteria—As outlined within the Compliance Supplement, the City is required to submit quarterly reports to the Department of the Treasury that detail the City’s use of Coronavirus State and Local Fiscal Recovery Fund spending. The Department of the Treasury has provided reporting requirements as outlined within Key Line Items, which include increased reporting on expenditures and subawards greater than $50,000.
Condition and Context—We found that the City aggregated all project expenditures and reported them within the category for amounts under $50,000. However, testing found numerous project expenditures and contracts greater than that amount.
Cause—The City did not comply with the compliance reporting requirements as outlined in the Uniform Guidance.
Effect or Potential Effect—Noncompliance with the reporting requirements of the Uniform Guidance.
Recommendation—We recommend that the City amend future reports to ensure that sufficient expenditure detail is reported to the Department of the Treasury.
View of Responsible Officials and Planned Corrective Action Plan—The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.