Finding 607688 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-29
Audit: 26943
Organization: City of Middletown (OH)

AI Summary

  • Core Issue: The City inaccurately reported contractors as subrecipients and misclassified beneficiary activities in their SLFRF expenditure reports.
  • Impacted Requirements: The City failed to comply with U.S. Department of Treasury's reporting requirements for SLFRF expenditures.
  • Recommended Follow-Up: Enhance internal controls to ensure accurate reporting and compliance with SLFRF program requirements.

Finding Text

2022-001 Reporting ? Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had errors in the accuracy of the reporting of subrecipients, and subawards on the quarterly project and expenditure report. Context: During our review of the quarterly project and expenditure report, we noted the City incorrectly report contractors as subrecipients and incorrectly reported beneficiary activity. Effect: The City was not in compliance with reporting requirements in 2022. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the City improve controls over reporting requirements associated with this program. Views of Responsible Officials: See Corrective Action Plan

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 31246 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $4.03M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.27M
20.507 Federal Transit_formula Grants $960,820
14.239 Home Investment Partnerships Program $242,389
21.019 Coronavirus Relief Fund $174,229
20.106 Airport Improvement Program $166,652
14.218 Community Development Block Grants/entitlement Grants $94,058
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $9,368
16.738 Edward Byrne Memorial Justice Assistance Grant Program $6,131
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $2,296