Finding Text
Finding No. 2023-003 Significant Deficiency - Reporting
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Pass Through Entity: N/A
Criteria: The City is required to submit an annual Project and Expenditure Report which lists project current period obligations, cumulative obligations, current period expenditures, and cumulative expenditures.
Condition/Context: The Project and Expenditure Report submitted by the City for fiscal year 2023 expenditures did not report the current year expenditures on the projects matching the amount expended during fiscal year 2023. The same project expenditures were reported as current year expenditures on both the fiscal year 2022 and fiscal year 2023 report. Cumulative expenditures did not total the amounts reported as current year expenditures during the prior year and current year.
Cause: The City was unaware of all the specific requirements.
Questioned Costs: Unknown
Effect: The Project and Expenditure Report does not properly report the current period expenditures on the City's projects which Coronavirus State and Local Fiscal Recovery awards were used to fund.
Recommendation: We recommend that the City perform an additional review of reporting requirements for the award.
City Response and Corrective Action Plan: We reviewed how we entered the information regarding both CSLFR expenditures for Centennial Park and S. Main Street. We identified that it should have shown:
2023 Report – Nothing for Centennial Park as a part of a total budget of $400,000
2024 Report - $400,000 for Centennial Park as a part of a total budget of $1,812,697.
2023 Report – Nothing for South Main
2024 Report - $585,884 for South Main as a part of a total budget of $$860,665
If it is deemed that an amended report needs to be submitted, we will do that.