Finding Text
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS U.S. Department of Defense Cooperative Agreement -Water Supply and Distribution Design, Moose Creek, Alaska, and Cooperative Agreement-Remedial Action Construction Phase One North Loop Supply and Distribution System, Moose Creek, Alaska 2022-003 Grant reports were not filed timely or reconciled to the general ledger: Condition: Several monthly reports were not filed on a timely basis, and the December total project costs were less than balances reported in the general ledger. Criteria: Task 1.3 of the Cooperative Agreement requires monthly status reports that include funds expended during the reporting period and cumulative to date. Context: The City had personnel changes during the year, affecting the management of the public works department, which caused reporting issues. Cause: The lapse in reporting was due to change in personnel. Effect: The reports for the year ended December 31, 2022 do not reconcile with the yearend general ledger. Recommendation: We recommend the reports be reviewed and reconciled with the general ledger. Adjustments to cumulative cost to date in the report should then be made. Grantee response: See corrective action plan.