FAC Explorer

Finding 47604 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-03-30
Audit: 41989
Organization: City of Waterloo, Iowa (IA)
Auditor: Rsm US LLP

AI Summary

  • Issue: The City missed the deadline for the SLFRF compliance report, submitting it 70 days late.
  • Requirements Impacted: Quarterly reports must be submitted within 30 days after the quarter ends to comply with federal grant rules.
  • Follow-up: Implement procedures to train multiple staff on grant reporting to prevent future delays.

Finding Text

Finding 2022-001: Reporting U.S. Department of Treasury COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Federal Award Year: 2022 Criteria: The City is required to submit the State and Local Fiscal Recovery Fund (SLFRF) compliance report to the U.S. Department of Treasury on a quarterly basis, and it is due within 30 calendar days after the quarter end. Condition: The City did not submit it?s June 30, 2022 quarterly report until September 9, 2022, which was after the 30 calendar day deadline. Cause: The City experienced personnel turnover in the finance department, specifically in the role of the individual who was submitting these reports for the City. Effect or potential effect: The City was not in compliance with the federal grant reporting requirements. Questioned costs: None Context: Three quarterly reports were selected for testing, and one of the three was identified as being submitted past the deadline. The other two quarters selected for testing were submitted in compliance with the 30 calendar day deadline. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure multiple personnel are familiar with grant reporting requirements. Views of responsible officials: Management agrees with this finding.

Corrective Action Plan

Identifying Number: 2022-001 Finding: Reporting Corrective Actions Taken or Planned: Bridgett Wood, Finance Manager, has already implemented having at least two staff members with log-in rights and knowledge of the reporting requirements for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program $2.87M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.14M
14.905 Lead Hazard Reduction Demonstration Grant Program $1.04M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $335,063
14.871 Section 8 Housing Choice Vouchers $333,011
21.019 Coronavirus Relief Fund $243,879
14.239 Home Investment Partnerships Program $230,536
14.218 Community Development Block Grants/entitlement Grants $227,755
16.738 Edward Byrne Memorial Justice Assistance Grant Program $187,998
20.205 Highway Planning and Construction $83,232
14.872 Public Housing Capital Fund $76,946
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $58,158
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $31,333
16.034 Coronavirus Emergency Supplemental Funding Program $24,356
20.616 National Priority Safety Programs $16,424
16.607 Bulletproof Vest Partnership Program $13,176
45.129 Promotion of the Humanities_federal/state Partnership $10,303
16.710 Public Safety Partnership and Community Policing Grants $7,374
45.310 Grants to States $5,000
14.850 Public and Indian Housing $4,395
16.588 Violence Against Women Formula Grants $2,916
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $2,441
16.609 Project Safe Neighborhoods $500