Finding Text
Criteria: According to the Compliance and Reporting Guidance for the Coronavirus State and Local Fiscal Recovery Funds, all recipients are required to submit Project and Expenditure Reports. The City is considered a non-entitlement unit and is therefore required to submit reports on an annual basis and must be submitted to the Department of Treasury by April 30th of each year. Condition: The City did not submit their Project and Expenditure Report that was due on April 30, 2023 and April 30, 2024.
Cause and effect: The late submission of the Project and Expenditure Report is due to turnover at the City; as well as the fact that adequate internal controls were not established to make sure this report was filed on time. The late submission of the Project and Expenditures Report shows a significant deficiency in the City’s internal control structure.
Identification of repeat finding: This is a repeat finding.
Recommendation: The City should strive to submit their Project and Expenditure Report annually by the due date of April 30th each year.
View of responsible officials: The City does not concur – see corrective action plan.