Finding 400585 (2023-001)

U.S. Department of Housing and Urban Development – CFDA #21.027 Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – CSLRF / ARPA Funds – 2023 Reporting Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The Program requires the Authority to prepare and provide quarterly financial status reports to the granting agency. Condition: During our testing over reporting, we noted that quarterly reports were prepared and submitted late. Cause: The Authority’s internal controls related to the reporting requirements were not operating as designed. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with reporting requirements. Questioned Costs: N/A Context/Sampling: N/A Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure the proper reporting is prepared and submitted. View of Responsible Officials: Management agrees with the finding.