Finding 574149 (2024-001)

Reporting Information on Federal Program: United States Department of the Treasury • ALN Number: 21.027 • ALN Name: Coronavirus State and Local Fiscal Recovery Funds • Contract Periods: June 16, 2023 – December 31, 2025 (City of New Orleans, Louisiana); April 1, 2022 - December 31, 2026 (City of Toledo, Ohio); August 1, 2024 - September 30, 2026 (County of Orange, Florida) Criteria – For ALN 21.027, there are reporting requirements that are specific to the grant agreement that the Organization, as a sub-recipient, is required to comply with. The City of New Orleans, Louisiana requires performance metrics reports to be submitted monthly within one week of the close of each month. The City of Toledo, Ohio requires project and expenditure reports to be submitted quarterly 30 calendar days after the end of each calendar quarter. The County of Orange, Florida requires progress reports to be submitted quarterly by the 10th of the month following the end of each quarter. Condition – During our testing of reporting, we noted that the reports were not filed on time. Questioned Costs – None noted. Context – This is a condition identified per review of the Organization’s compliance with reporting requirements. Cause – Timing of the filing requirements was not met. Effect or Potential Effect – We were able to observe and conclude that the Organization did not comply with certain monthly and quarterly reporting requirements. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2023-002 in the 2023 report. Recommendation – Management should submit reports timely. Views of Responsible Official: The Organization agrees with the finding. The Organization continues to take steps to improve this process. See the Organization’s further response to this finding as described in the accompanying management’s corrective action plan, Appendix A.