Finding Text
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.