FAC Explorer

Finding 389393 (2023-001)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-03-29
Audit: 300374
Organization: City of Quincy (MA)
Auditor: Powers & Sullivan LLC

AI Summary

  • Core Issue: The City reported some expenditures to both Treasury and Norfolk County, leading to potential double counting.
  • Impacted Requirements: Quarterly project and expenditure reports to Treasury must accurately reflect only direct expenditures from Treasury funds.
  • Recommended Follow-Up: Revise reconciliation methods to promptly identify and correct any reporting discrepancies.

Finding Text

U.S. DEPARTMENT OF TREASURY State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027 2023-001: Reporting of Activities on Treasury Department Project and Expenditure Portal Compliance Requirement: Reporting Criteria or Specific Requirement: For expenditures of program funds received directly from the United States Treasury (Treasury), the City is required to submit quarterly project and expenditure reports to Treasury. Condition: The City is the recipient of program funds directly from Treasury as well as funds passed through Norfolk County. While reconciling total project expenditures reported to Treasury through June 30, 2023, to the City’s ledger, we noted instances where certain invoice expenditures reported to Treasury were also submitted to the County and subsequently reimbursed in fiscal year 2023. Context: The invoices that appear to have been reported to both Treasury and the County represent approximately 3.3% of total expenditures reported to Treasury. Effect: The City has reported expenditures to Treasury that should no longer be classified in this manner. Cause: Management had initially highlighted these invoices as being part of an overall use of program funds received directly from Treasury; however, the fact that the Treasury report needed to be adjusted once the invoices were reclassified to the County funding pool was overlooked. Questioned Costs: None. Recommendation: The City should modify its’ current reconciliation methods between the ledger and program reporting to ensure that instances such as this are identified and corrected promptly. Views of Responsible Officials and Planned Corrective Actions: While completing our typical review of program accounting and reporting, this matter was identified by management during fiscal year 2024. Once this matter was identified, management immediately began working with the Treasury portal to make the appropriate adjustments so that cumulative obligation and expenditure reporting is accurate.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $7.51M
14.267 Continuum of Care Program $6.47M
84.268 Federal Direct Student Loans $4.45M
84.063 Federal Pell Grant Program $4.11M
10.555 National School Lunch Program $2.95M
14.218 Community Development Block Grants/entitlement Grants $1.58M
17.278 Wia Dislocated Worker Formula Grants $1.03M
14.239 Home Investment Partnerships Program $993,574
17.259 Wia Youth Activities $870,075
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $854,765
17.258 Wia Adult Program $733,938
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $719,920
14.218 Covid-19 Community Development Block Grants/entitlement Grants $648,782
97.083 Staffing for Adequate Fire and Emergency Response (safer) $457,696
84.007 Federal Supplemental Educational Opportunity Grants $330,417
14.231 Covid-19 Emergency Solutions Grant Program $305,169
10.555 Covid-19 National School Lunch Program $258,804
84.033 Federal Work-Study Program $228,892
84.425 Covid-19 Education Stabilization Fund $184,716
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $165,096
84.027 Covid-19 Special Education_grants to States $158,239
97.067 Homeland Security Grant Program $156,191
14.231 Emergency Solutions Grant Program $134,828
10.559 Summer Food Service Program for Children $75,285
17.207 Employment Service/wagner-Peyser Funded Activities $75,150
16.738 Edward Byrne Memorial Justice Assistance Grant Program $68,898
10.582 Fresh Fruit and Vegetable Program $65,337
84.424 Student Support and Academic Enrichment Program $61,249
97.056 Port Security Grant Program $49,478
97.044 Assistance to Firefighters Grant $44,098
17.245 Trade Adjustment Assistance $35,838
17.225 Unemployment Insurance $35,000
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $29,298
84.365 English Language Acquisition State Grants $26,656
84.010 Title I Grants to Local Educational Agencies $25,945
84.048 Career and Technical Education -- Basic Grants to States $23,976
16.607 Bulletproof Vest Partnership Program $22,950
84.196 Education for Homeless Children and Youth $14,064
20.600 State and Community Highway Safety $12,800
84.173 Covie-19 Special Education_preschool Grants $12,451
15.616 Clean Vessel Act Program $8,679
10.553 School Breakfast Program $8,575
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $4,688
17.801 Jobs for Veterans State Grants $3,824
84.367 Supporting Effective Instruction State Grants $3,306
84.371 Striving Readers - Comprehensive Literacy Development $2,614
84.027 Special Education_grants to States $1,134
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $1,000
84.173 Special Education_preschool Grants $135