Finding Text
Finding: 2022-003 Cash Management ? Internal Control and Compliance over Reimbursement Requests and Close Outs Identification of the Federal Program: Assistance Listing Numbers: 16.034/16.738 Assistance Listing Title: Coronavirus Emergency Supplemental Funding Edward Byrne Memorial Justice Assistance Grant Program Federal Agency: U.S. Department of Justice Pass-Through Entity: N/A Federal Award Identification Number: 2020-VD-BX-1207 2019-DJ-BX-0160/ 2020-DJ-BX-0486 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Pursuant to the City?s Administrative Policy & Procedures Ref: APP-2013-003: Compliance with Grant Requirement: Request for reimbursement (drawdown) are accurate and submitted on scheduled (or as soon as possible after completion of related grant activities). Close out: Grants should be closed out when the grant has expired (reached the end date) and all open administrative, compliance, legal and audit issues have been resolved. Pursuant to the U.S. Department of Justice Grant Manager?s Memorandum, PT. I: Project Summary Project Number #2019-DJ-BX-0160 section 7 Program Period: from 10/1/2018 to 9/30/2020. Condition: During our audit, we noted that the reimbursement requests for programs - Coronavirus Emergency Supplemental Funding and Edward Byrne Memorial Justice Assistance Grant Program were not requested from the Department of Justice and the old grant closeout was not closed out accordingly. Cause: The City did not follow the grant management policies in place to ensure the reimbursement requests are being prepared for timely submission. In addition, the City did not monitor the grant agreement to ensure the grant?s period of performance requirement is met. Effect or Potential Effect: The City is not in compliance with its grant management policies. Questioned Costs: None noted. Context: See condition above for the context of the finding. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: We recommended the City follow its grant management policies to ensure reimbursement requests and close outs are submitted and prepared timely. Views of Responsible Officials: Management concurs the finding.