Finding 393965 (2022-005)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2024-04-22
Audit: 304145
Organization: City of Sylacauga, Alabama (AL)

AI Summary

  • Core Issue: Required reports for major grant programs were not filed with awarding agencies.
  • Impacted Requirements: Annual Project and Expenditure Reports and quarterly SF-425 Federal Financial Reports were not submitted as mandated.
  • Recommended Follow-Up: The City should create procedures to review grant agreements for reporting requirements and ensure timely filing of all necessary reports.

Finding Text

Condition: During our compliance testing of both major programs, it was determined that certain required reports were not filed with the awarding agencies. Criteria: The Coronavirus State and Local Fiscal Recovery Fund grant program requires an annual Project and Expenditure Report be filed by October 31 each year that funds are expended. The Disaster Grants – Public Assistance grant program requires an SF-425 Federal Financial Report be filed on a quarterly basis as grant funds are expended. Cause: The City did not appear to know that the reports were required. Effect: Noncompliance with the reporting requirements of the Uniform Guidance. Recommendation: We suggest the City develop procedures to ensure that all grant agreements are reviewed for any reporting requirements prior to expenditure of grant funds and document that those reports are filed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the finding and the recommendation will be implemented.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $660,524
21.027 Coronavirus State and Local Fiscal Recovery Funds $624,117
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $222,546
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $189,667
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $141,857
20.106 Airport Improvement Program $32,000
20.600 State and Community Highway Safety $9,877