Finding Text
2023-005 – Reporting – Internal Control and Compliance over Reporting
Information of the Federal Program(s):
Assistance Listing Number: 14.218
Assistance Listing Title: Community Development Block Grants-Entitlement Grants Cluster
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: N/A
Federal Award Identification Number: B-20-MW-06-0026
Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation):
The OMB Compliance Supplement requires that reports submitted to the Federal awarding agency include all
activity of the reporting period, are supported by underlying accounting information and are presented in
accordance with program requirements.
Pursuant to Guidance on Section 15011 of the CARES Act requires that recipients of $150,000 or more of
CARES Act funding submit, not later than 10 days after the end of each calendar quarter, a report containing:
information regarding the amount of funds received; the amount of funds obligated or expended for each project
or activity; a detailed list of all such projects or activities, including a description of the project or activity; and
detailed information on any subcontracts or subgrants awarded by the recipient. This report is limited to
Community Development Block Grants/Entitlement Grants Cluster - COVID-19 funding and does not include
other Community Development Block Grants/Entitlement Grants Cluster funds that may be used to address
coronavirus. Grantees and subrecipients have reported data meeting the Section 15011 requirements at
usaspending.gov. The Pandemic Response Accountability Committee (PRAC), an independent oversight
committee within the Council of the Inspectors General on Integrity and Efficiency, has determined that the data
reported in usaspending.gov has fulfilled these reporting requests. (“Section 15011 Report”).
Condition:
As a result of our test work, we noted that the City did not submit any of the four (4) quarterly Section 15011
Reports for the year ended June 30, 2023.
Cause:
The City was not aware of the Section 15011 CARES reporting.
Effect or Potential Effect:
Delay in filing and not filing the reports resulted in noncompliance with the compliance requirements, which can
result in errors going undetected by management.
Questioned Costs:
None.
Context: See condition above for the context of the finding.
Identification as a Repeat Finding, If Applicable:
Not Applicable.
Recommendation:
We recommend that the City conduct thorough research on the reports needed to be submitted and contact the
grantor if there is any confusion. When a report cannot be submitted by the due date, the City should request an
extension from the funding agency and maintain a record of the approval.
Views of Responsible Officials:
Management concurs with the finding.