Finding 505233 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-11-09

AI Summary

  • Core Issue: The Organization failed to submit required monthly financial and performance reports to the City of Scranton.
  • Impacted Requirements: This noncompliance violates the reporting obligations outlined in the Memorandum of Understanding and §200.300 of the Uniform Guidance.
  • Recommended Follow-Up: Establish and implement robust policies and procedures to ensure timely submission of all required reports.

Finding Text

Finding 2023-003 – Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): City of Scranton Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between the City of Scranton and the Organization requires management to submit monthly financial and performance reports and a final project report. Condition During our testing, we noted that the Organization did not provide the required monthly reports to the City of Scranton. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 2 report samples out of a total of 11 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements.

Categories

Subrecipient Monitoring Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 505222 2023-002
    Material Weakness
  • 505223 2023-002
    Material Weakness
  • 505224 2023-002
    Material Weakness
  • 505225 2023-002
    Material Weakness
  • 505226 2023-002
    Material Weakness
  • 505227 2023-002
    Material Weakness
  • 505228 2023-002
    Material Weakness
  • 505229 2023-003
    Significant Deficiency
  • 505230 2023-003
    Significant Deficiency
  • 505231 2023-003
    Significant Deficiency
  • 505232 2023-003
    Significant Deficiency
  • 505234 2023-003
    Significant Deficiency
  • 505235 2023-003
    Significant Deficiency
  • 1081664 2023-002
    Material Weakness
  • 1081665 2023-002
    Material Weakness
  • 1081666 2023-002
    Material Weakness
  • 1081667 2023-002
    Material Weakness
  • 1081668 2023-002
    Material Weakness
  • 1081669 2023-002
    Material Weakness
  • 1081670 2023-002
    Material Weakness
  • 1081671 2023-003
    Significant Deficiency
  • 1081672 2023-003
    Significant Deficiency
  • 1081673 2023-003
    Significant Deficiency
  • 1081674 2023-003
    Significant Deficiency
  • 1081675 2023-003
    Significant Deficiency
  • 1081676 2023-003
    Significant Deficiency
  • 1081677 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.020 Community Development Financial Institutions Program $640,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $519,367
11.307 Economic Adjustment Assistance $447,328
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $280,000