Finding Text
2023-006 – Reporting (Repeat Finding) Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; ALN 21.027; Award Numbers GJM5M2C6X6G5, DW-7731A and DW-7640A. Criteria. The City is required to report the Coronavirus State and Local Fiscal Recovery Funds expenditures following applicable grant reporting guidance. Condition. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not filed. However, these reports were filed for the third and fourth quarter of 2023. Cause. This condition was caused by technical issues with the online grant reporting portal, and management not having processes in place to ensure that reports filed were accurate, complete, and filed timely. Effect. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted and the reports did not serve as a mechanism for reimbursement. Recommendation. We recommend that the City review the reporting requirements for each grant and complete all required reporting as required under the terms of the grant agreement. View of Responsible Officials. The City agrees with the audit finding. A corrective action plan has been prepared.