Finding Text
Assistance Listing, Federal Agency, and Program Name 21.027, U.S. Department of Treasury, COVID 19 Coronavirus State and Local Fiscal Recovery Funds
Federal Award Identification Number and Year N/A
Pass through Entity N/A
Finding Type Material weakness and material noncompliance with laws and regulations
Repeat Finding No
Criteria In accordance with 31 CFR Part 35, section IV "Program Administrative Provisions," subsection "H. Reporting," recipients are required to submit periodic Project and Expenditure Reports.
Condition The City submitted the required Project and Expenditure Report, but the amount reported in March 2023 as cumulative expenditures was the City's total award amount rather than the amount spent to date.
Questioned Costs None
Identification of How Questioned Costs Were Computed N/A
Context The total amount reported as cumulative expenditures was $2,612,400.50, which represented the City's total award amount. The actual cumulative expenditures incurred through March 2023 were $92,551.
Cause and Effect The City misinterpreted the information required on the form. As a result, they included the total award amount rather than the actual cumulative expenditures.
Recommendation We recommend the City implement a process to ensure reports are reviewed for accuracy prior to submission.
Views of Responsible Officials and Planned Corrective Actions The City will correct the reports that have been submitted and review future reports to ensure the appropriate expenditures are disclosed.