Finding 388408 (2023-004)

Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that direct recipients submit monthly and quarterly reports that include both financial and performance data. The deadlines for these reports to be submitted was set by the U.S. Department of Treasury (“Treasury”). Condition: Internal controls should be in place to ensure the City is in compliance with all requirements of the federal award program. Internal controls were not sufficient to detect the following exceptions noted during our testing: - One (1) quarterly report was not submitted to Treasury. - Out of the eight (8) total quarterly reports that were submitted to Treasury, three (3) of the reports were submitted after the deadline issued by Treasury. Context/cause: The City did not have adequate internal controls to ensure compliance with reporting requirements. Effects: Noncompliance at the reporting level may occur and not be detected by the City. Questioned Costs: Undetermined Recommendation: We recommend the City enhance internal controls to ensure compliance with reporting requirements. Auditee’s Response: The City of Atlanta’s Office of Enterprise Risk Management (ERM) acknowledges and agrees with the reporting findings. ERM will enhance its calendaring processes for to ensure that reports are filed timely.