Finding Text
2023-011– Report Filing - 2022 and 2023 CAPER
Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting).
Program. Community Block Grants/Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; All awards.
Criteria. Consolidated Annual Performance and Evaluation Report (CAPER) (24 CFR 91.520) – A grantee’s CAPER, submitted through the IDIS e-Con Planning Suite, is due 90 days after the close of a jurisdiction’s program year.
Condition. As of the completion of audit fieldwork, the 2022 and 2023 CAPERs have not been filed.
Cause. The City does not have the proper internal controls in place to ensure that all required reporting is submitted in a timely manner.
Effect. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls.
Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our tests of transactions did not indicate any unallowable costs.
Recommendation. We recommend that the City implement necessary internal controls to ensure that all required reports are submitted in a timely manner.
View of Responsible Officials. The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented.