Finding Text
Finding 2022-004: Significant Deficiency and Noncompliance Finding, Reporting- Special
Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery
Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit a one-time interim report with expenditures by Expenditure
Category covering the period from March 3 to July 31, 2021, by August 31, 2021. The initial
quarterly Project and Expenditure Report covered three calendar quarters from March 3, 2021 to
December 31, 2021, and was required to be submitted to Treasury by January 31, 2022. The
subsequent quarterly reports will cover one calendar quarter and must be submitted to Treasury
by the last day of the month following the end of the period covered.
Condition:
The interim report and 2 Project and Expenditure Reports were not submitted as required.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in
the grant administrator position. The City did not have sufficient internal controls in place to
ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with
the Reporting requirements of the program. This can result in the Federal government cancelling
funding of the program or denying eligible expenditures.
Prevalence:
There was 1 interim report and 3 project and expenditure reports required to be submitted during
the audit period. Only one project and expenditure reports was submitted.
Questioned Cost:
None
Repeating Finding:
No.
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are
complied with as well as contact the grantor about whether or not the delinquent reports should
still be filed.
Views of Responsible Officials:
Management agrees with the finding.