Finding 45738 (2022-005)

Program Name: Coronavirus State and Local Recovery Funds ? Assistance Listing Number 21.027. Federal Award Year: 2022. Name of federal agency: Department of Treasury. Condition: In accordance with 2 CFR 200.303(a) which requires the non-federal entity to establish and maintain effective internal controls over compliance, the City failed to establish and maintain effective controls over reporting. No reporting was submitted during fiscal year-ending December 31, 2022. Criteria: The City is responsible for submitting reports per the Coronavirus State and Local Fiscal Recovery Funds compliance requirements. Cause: Management in place during fiscal year-ending December 31, 2022 failed to create and submit any reports. Effect: A record of late reporting could lead to a finding of non-compliance, which could result in development of a corrective action plan, or other consequences as appropriate. Questioned Cost: None. Recommendation: We recommend the client prepares and submits all applicable reporting requirements for the Coronavirus State and Local Fiscal Recovery Funds program. Person Responsible for Corrective Action Plan: April Jordan, Controller.