Finding 503621 (2023-003)

Condition: During our compliance testing of major programs, it was determined that certain required reports although filed timely were not completed properly. Criteria: The Coronavirus State and Local Fiscal Recovery Funds grant program requires an annual Project and Expenditure Report be filed by April 30th each year that lists projects and cumulative expenditures for each project that the City has utilized grant funds. Cause: The City did not list accurate information or answer some of the questions properly. Specifically, some of the cumulative project expenditure amounts listed did not match actual expenditure amounts and the question regarding whether the City elected the revenue replacement standard allowance was marked with a “Yes” answer when it should have been “No.” Effect: Noncompliance with the reporting requirements of the Uniform Guidance. Recommendation: We suggest the City develop procedures to ensure that all grant agreements are reviewed for any reporting requirements prior to expenditure of grant funds and document that those reports are filed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the finding and the recommendation will be implemented.