Finding Text
Criteria or Specific Requirement: In accordance with the Department of Treasury ERA1 reporting guidance, grantees are required to submit monthly reports by the 15th of the following month and quarterly reports by the 15th day of the month following the calendar quarter end. Condition: There were three monthly reports selected for testing, of which 2 were submitted late. The February 2022 monthly report was submitted two days late on March 15, 2022, and the April 2022 monthly report was submitted one day late on May 17, 2022. Note the 15th fell on a Sunday, thereby making the due date Monday, May 16, 2022. Of the two quarterly reports selected for testing, one was submitted three days late on July 18, 2022, instead of the 15th of the month as required. Cause: Controls were not consistently applied. Effect: The City did not have effective controls in place to ensure timely submission of reports by the required due date. Questioned Costs: None. Context: Guidance for required submission dates is provided for each month and each quarter so that it is clear to grantees which dates are the dues dates for both monthly and quarterly reports. Identification of a repeat finding: Not a repeat finding. Recommendation: We recommend that management establish and maintain effective internal control ensuring timely submission required under the Department of Treasury ERA1 reporting guidance. In addition, we recommend that the City conduct formal training to ensure that management has sufficient knowledge of the applicable reporting requirements. Management Response: See Corrective Action Plan.