Finding Text
Finding 2023-002: Late Reporting and Noncompliance with Reporting Requirements
Federal Agency: U.S. Department of the Treasury
Pass through agency: State of Alaska Department of Commerce Community and Economic Development
Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027
Grant Numbers: AK0031 and 22-LGLR-07
Award Period: 2022
Type of Finding: Significant Deficiency/ Noncompliance
Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the project performance report by the annual deadline.
Criteria: All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. The nonfederal entity must submit performance reports at the interval required by the federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity as outlined in 2 CFR 200.329.
Cause: Due to staff turnover the City was unable to access their reporting log in within the required timeframe, and subsequently were also late in submission of the expenditure Report.
Effect: The City is not in compliance with Uniform Guidance requirements.
Questioned Costs: None.
Repeat finding: No. This appears to be an isolated instance of noncompliance.
Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance).
Management Response: Management concurs with this finding. See Corrective Action Plan.