Finding Text
Department of Treasury
Federal Financial Assistance Listing No. 21.027
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Reporting
Material Weakness in Internal Control over Compliance and Material Noncompliance
Criteria – A good system of internal accounting control contemplates an adequate system for ensuring that all
reports are completed accurately by the City.
Condition – During the course of our engagement, we noted that the annual project and expenditure report
submitted for the year ended December 31, 2023, had amounts reported that did not agree to the general
ledger system of the City.
Cause – The City does not have an internal control system designed to ensure that the project and expenditure
report is submitted accurately.
Effect – The control deficiency could result in the City’s project and expenditure report is not being completed
accurately.
Questioned Costs – None reported
Context/Sampling – The entirety of the annual reporting requirement was tested.
Repeat Finding from Prior Years – No
Recommendation – Management should put procedures in place to ensure that all quarterly construction
reports are accurate and submitted by the required due dates.
View of responsible officials – Management is in agreement with the finding.