Finding Text
Federal Agency: Department of the Treasury
Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: Unknown
Award Period: 03/03/2021 – 12/31/2024
Type of Finding:
• Material Weakness in Internal Control Over Compliance
• Other Matters
Criteria or specific requirement: The award requires a Project and Expenditure Report be submitted by April 30, 2022 and then annually thereafter. Internal controls should be in place to ensure reports are reviewed for accuracy and completeness before they are submitted and that they are submitted timely.
Condition: The annual Project and Expenditure Report was submitted after the reporting due date. There is no review process in place to ensure required reports are filed timely.
Questioned costs: None.
Context: During our testing of the annual report, we noted the report was due April 30, 2023 but was submitted on May 8, 2023, 8 days after the due date.
Cause: Lack of knowledge and training of those managing grants.
Effect: Late reporting could result in a Federal agency requiring funds to be returned or inability to secure future grant funding.
Repeat finding: No.
Recommendation: We recommend the City designate a responsible and qualified grant manager, establish internal controls for reporting, and file required reports in a timely and accurate manner.
Views of responsible officials: There is no disagreement with the audit finding.