Finding Text
Federal Program Information:
Funding Agency: Department of the Treasury
Title: Coronavirus State and Local Fiscal Recovery Fund Program
Assistance Listing Number: 21.027
Compliance Requirement: Reporting
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that the Project and Expenditures Report was not submitted to the
Department of the Treasury in a timely manner.
Criteria: The City must fill out and submit the Project and Expenditures Report by April 30 of each fiscal year
that they receive Coronavirus State and Local Fiscal Recovery Funds (2 CFR 200.328 & 31 CFR
section35.4(c)).
Effect: The City did not submit its required annual report for the fiscal year 2023.
Questioned Costs: None
Cause: The City had turnover in its upper management that handled this duty during the time that the report
was due to be submitted and so it was never completed.
Auditors’ Recommendation: We recommend that the City ensure that it has more than one position
responsible for submitting these annual reports to the federal government to ensure that they are always
completed even if one position is vacant.
Agency’s Response: The City of acknowledges the audit finding regarding the untimely submission of the
Project Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program. The
report for fiscal year 2023 was not submitted due to turnover in upper management and the grants manager
position, resulting in the report being neither completed nor submitted during that time.
Since taking office in fiscal year 2024, the current Finance Director has prioritized compliance with federal
reporting requirements. As of fiscal year 2025, all required project and expenditures reporting has been
completed and submitted in accordance with U.S. Department of Treasury guidelines. To prevent future
occurrences, the Finance Department has implemented internal controls ensuring multiple staff members are
responsible for federal reporting. Specifically, both the Finance Director and the Financial Analyst now share
the responsibility and authority to complete and submit these annual reports.
This new process ensures continuity in reporting, even in the event of staff turnover, and strengthens the
City’s commitment to compliance with federal funding requirements. In addition, The City’s Procurement
officer now maintains responsibility for grants from award to reversion date. A tracking file is maintained for
all active grants at the point it is awarded, expended, and reimbursement received to ensure this process is
properly managed. Additionally, the Finance Director oversees this responsibility so there are now multiple
controls to ensure timely completion.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025