Finding 478666 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-16
Audit: 315283
Organization: City of Harahan (LA)
Auditor: Eisneramper LLP

AI Summary

  • Core Issue: The City missed the deadline for submitting the Annual Project and Expenditure Report for the period April 1, 2022 – March 31, 2023.
  • Impacted Requirements: Performance Reports must be submitted on time as per Department of Treasury regulations, which could lead to sanctions if not followed.
  • Recommended Follow-Up: The City should create a formal control system to ensure timely submission of Performance Reports, with implementation planned for 2024.

Finding Text

2023-002 REPORTING United States Department of Treasury – 21.027 Coronavirus State and Local Fiscal Recovery Funds Criteria: Department of Treasury regulations set the criteria for Performance Reports. These reports are due quarterly and / or annually from grantees. Performance Reports must be submitted and reviewed within a certain timeframe based upon the recipient type. Reports should be supported by applicable accounting and performance records. Universe/Population: The universe / population for Performance Reporting is one Annual Project and Expenditure Report. EisnerAmper selected the one Annual Project and Expenditure Report for testing of reporting compliance requirements applicable to the program. Condition: The City did not submit the Annual Project and Expenditure Report covering the period April 1, 2022 – March 31, 2023 by the grantee submission deadline. The Annual Project and Expenditure Report had a submission deadline of April 30, 2023. Cause: The City lacks an established control monitoring timely submission of Performance Reports. Effect: Failure to comply with the reporting requirements may result in sanctions, including: whole or partial suspension of the Federal award or suspension, debarment or limited denial of participation in Department of Treasury programs. Questioned Costs: None determined. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: The City should establish a formalized control to monitor timely submission of Performance Reports. Management’s Response: The City concurs with the observation and will implement procedures in 2024 as recommended.

Corrective Action Plan

The City concurs with the observation and will implement procedures in 2024 as recommended. The Mayor, Tim Baudier, is responsible for the corrective action plan and the anticipated completion date is December 31, 2024.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 1055108 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $825,661
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $127,038