Finding 571180 (2023-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-07-14
Audit: 362089
Organization: City of Marietta (OH)

AI Summary

  • Core Issue: The City failed to submit required quarterly reports for federal funds on time, indicating a lack of proper oversight and controls.
  • Impacted Requirements: Compliance with 2 CFR § 200.329 and OCJS reporting guidelines, which mandate timely submission of reports detailing expenditures and progress.
  • Recommended Follow-Up: The City should implement procedures to ensure all future reports are submitted by the deadline to avoid potential penalties from the pass-through entity.

Finding Text

Finding Number: 2023-003 Assistance Listing Number and Title: Coronavirus State And Local Fiscal Recovery Funds AL # 21.027 Federal Award Identification Number: 2022ARCCB1134/ 2022-AR-LEP-937 Federal Agency: U.S. Department of Treasury Compliance Requirement: Reporting Pass-Through Entity: Ohio Department of Public Safety Repeat Finding from Prior Audit? No Noncompliance and Material Weakness 2 CFR § 1000.10 gives regulatory effect to Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth at 2 CFR part 200 for the Department of Treasury. 2 CFR 200.329 provides the recipient and subrecipient are responsible for the oversight of the Federal award. The recipient and subrecipient must monitor their activities under Federal awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient and subrecipient must cover each program, function, or activity. The Office of Criminal Justice Service Standard Subgrant Conditions Handbook provides all OCJS projects are required to submit Quarterly Subgrant Reports. This report must show actual expenditures, describe progress towards achieving objectives, and include supporting documentation (such as purchase orders, vouchers, invoices, payroll allocation reports, payroll summaries, timesheets, etc.) for expenditures. The reports shall be submitted no later than the last day of the month following the calendar quarter end. A report must be submitted every quarter, even when there has been zero expenditure or when a payment is not being requested. • The City submitted the quarterly report for the quarter ending March 31, 2023 for the COVID-19: Coronavirus State And Local Fiscal Recovery Funds AL# 21.027 Marietta Municipal Court Diversion/Backlog Grant 2022ARCCB1134 after the required deadline. • The City submitted the quarterly report for the quarter ending March 31, 2023 for the COVID-19: Coronavirus State And Local Fiscal Recovery Funds AL# 21.027 Employee Retention Grant 2022-AR-LEP-937 after the required deadline. Further, the City did not submit a report for the quarter ended September 30, 2023. The failure to timely submit the required reports was due to insufficient controls and could result in action taken by the pass-through entity. The City should establish procedures to help ensure all required reports are submitted timely.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment Material Weakness Reporting

Other Findings in this Audit

  • 571171 2023-002
    Material Weakness
  • 571172 2023-002
    Material Weakness
  • 571173 2023-002
    Material Weakness
  • 571174 2023-002
    Material Weakness
  • 571175 2023-002
    Material Weakness
  • 571176 2023-003
    Material Weakness
  • 571177 2023-003
    Material Weakness
  • 571178 2023-003
    Material Weakness
  • 571179 2023-003
    Material Weakness
  • 1147613 2023-002
    Material Weakness
  • 1147614 2023-002
    Material Weakness
  • 1147615 2023-002
    Material Weakness
  • 1147616 2023-002
    Material Weakness
  • 1147617 2023-002
    Material Weakness
  • 1147618 2023-003
    Material Weakness
  • 1147619 2023-003
    Material Weakness
  • 1147620 2023-003
    Material Weakness
  • 1147621 2023-003
    Material Weakness
  • 1147622 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $2.33M
14.879 Mainstream Vouchers $269,373
93.945 Assistance Programs for Chronic Disease Prevention and Control $102,446
14.218 Community Development Block Grants/entitlement Grants $96,708
14.896 Family Self-Sufficiency Program $36,822
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $27,957
16.588 Violence Against Women Formula Grants $18,310
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $10,175
12.000 Section 594 Ohio Environmental Infrastructure Program $9,540
16.575 Crime Victim Assistance $4,787
21.027 Coronavirus State and Local Fiscal Recovery Funds $1,900