FAC Explorer

Finding 49701 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 43098
Organization: City of Stevens Point (WI)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: Reports for the Community Development Block Grants were submitted late, violating the grant agreement's deadlines.
  • Impacted Requirements: The city failed to meet the reporting requirements outlined in the grant agreement with the State of Wisconsin.
  • Recommended Follow-Up: Implement processes and controls to ensure timely filing of reports to avoid potential penalties from the awarding agency.

Finding Text

Finding 2022-003 Program Assistance Listing Number: 14.228 Community Development Block Grants / State's Program and Non-Entitlement Grants in Hawaii Federal Grantor: U.S. Department of Housing and Urban Development, passed through Wisconsin Department of Administration Criteria: The grant agreement between the city and the State of Wisconsin specifies reporting requirements and deadlines in Attachment A. Condition: During testing we reviewed two of the four reports filed noting the emails documenting submission were after the required deadlines. Context: Management acknowledged that the reports were filed after the deadlines, noting that they had communicated with the state agency which expressed no concerns at that time Cause: The city didn't have processes in place to ensure reports were filed by the deadlines. Effect: The awarding agency could impose conditions as a result of reports not being filed on time. Recommendation: We recommend the city implement processes and controls to ensure the reports are filed by the deadlines. Management?s response: The City Concurs with the finding.

Corrective Action Plan

Corrective Action Planned: While it is not currently feasible to add additional staff at this time, the City works to ensure compliance with all requirements and deadlines utilizing existing staff members. The late report submittal was reported to the State of Wisconsin prior to the report deadline, and the City?s proposed timeline was approved. The City will review upcoming reporting deadlines and provide status updates as these processes near their due dates to ensure that they are submitted on time. Name(s) of Contact Person(s) Responsible for Corrective Action: Corey Ladick, Comptroller-Treasurer and Matthew Adams, Senior Accountant. Anticipated Completion Date: The City will monitor new and existing agreements in order to submit required filings by their due dates. The reporting requirements will be consistently monitored and revisited on October 1, 2024 and each year after to ensure that reporting requirements are being submitted on time.

Categories

Reporting

Other Findings in this Audit

  • 626143 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.509 Covid-19 Cares Act Formula Grants for Rural Areas and Tribal Transit Program $1.48M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $992,353
21.027 Coronavirus State and Local Fiscal Recovery Funds $147,245
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $100,725
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $44,594
16.607 Bulletproof Vest Partnership Program $5,411
10.664 Cooperative Forestry Assistance $2,432