Finding 392489 (2023-015)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-08
Audit: 302828
Organization: City of Laurel (MT)

AI Summary

  • Core Issue: The city failed to submit the required Project and Expenditure Report for fiscal year 2023.
  • Impacted Requirements: This noncompliance violates 31 CFR section 35.4(c) and Treasury’s guidance for reporting on Coronavirus State and Local Fiscal Recovery Funds.
  • Recommended Follow-Up: Management should implement procedures to ensure timely submission of reports in line with federal requirements.

Finding Text

NONCOMPLIANCE WITH REPORTING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, GRANT No. Direct and AM-23-0287 Criteria: Per 31 CFR section 35.4(c) and Treasury’s Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds, all recipients are required to submit Project and Expenditure Reports in accordance with Table 2. Condition: The city did not file the required Project and Expenditure Report for fiscal year 2023. Cause: The city was unaware of the requirement. Effect: Non-compliance with program terms and conditions. Questioned Costs: None Recommendation: Management should develop procedures that will provide reasonable assurance that reports of federal awards are submitted to the federal awarding agency or pass-through entity in accordance with program requirements. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.

Corrective Action Plan

NONCOMPLIANCE WITH REPORTING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027, GRANT No. Direct and AM-23-0287 Name of contact person: Kelly Strecker Corrective Action: The City commits to ensuring that a procurement policy be put in place that will allow it to comply with procurement standards outlined in the Uniform Guidance. Proposed Completion Date: December 1, 2024

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 392488 2023-014
    Material Weakness
  • 392490 2023-014
    Material Weakness
  • 392491 2023-015
    Material Weakness
  • 968930 2023-014
    Material Weakness
  • 968931 2023-015
    Material Weakness
  • 968932 2023-014
    Material Weakness
  • 968933 2023-015
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $824,868
16.922 Equitable Sharing Program $49,155
20.509 Formula Grants for Rural Areas and Tribal Transit Program $11,637