Finding 639733 (2022-001)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-22
Audit: 70879
Organization: City of Carson (CA)

AI Summary

  • Core Issue: The City missed deadlines for submitting the Quarterly Project and Expenditure Reports, with delays of up to 140 days.
  • Impacted Requirements: Non-compliance with U.S. Department of Treasury guidelines for timely reporting under the Coronavirus State and Local Fiscal Recovery Fund.
  • Recommended Follow-Up: Ensure strict adherence to reporting deadlines and monitor compliance through the newly implemented corrective action plan.

Finding Text

Finding No. SA 2022-001 ? Reporting Federal Assistance Listing Number: 21.027 Federal Program Title: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: U.S. Department of Treasury Award Period: Fiscal year 2022 Criteria: Per OMB Compliance Supplement and Compliance and Reporting Guidelines issued by U.S. Department of Treasury for the State and Local Fiscal Recovery Fund, the Quarterly Project and Expenditure Report Timeline deadlines are as follows: Table 3: Quarterly Project and Expenditure Report Timeline Report Year Quarter Period Covered Due Date 1 2021 2-4 March 3 ? December 31 January 31, 2022 2 2022 1 January 1 ? March 31 April 30, 2022 Condition: The City was unable to meet the Quarterly Project and Expenditure Report?s due date. The City submitted both of the reports mentioned above on July 20, 2022 which were late by: - Report #1 ? Quarter 2-4 of year 2021 ? 140 days late. - Report #2 ? Quarter 1 of year 2022 ? 51 days late. Cause: The City was not aware of the Compliance and reporting Guidelines requirements on reporting issued by the U.S. Department of Treasury. Effect: Delayed reporting is considered non-compliance with the program requirements. Questioned Costs: None. Recommendation: We recommend that the City strictly follow the deadline for reporting submission set forth by the U.S. Department of Treasury. Views of responsible officials and planned corrective actions: The City has received access to the Reporting site and the accountant assigned to the ARPA fund has reported the required Quarterly reports prior to due dates. The required ARPA quarterly report will be filed timely by its due date as staff now has authorized access to the ARPA portal. Corrective Action Plan has been implemented as of June 30, 2022, and the city personnel responsible for the correction were Deputy City Manager, Tarik Rahmani, and the accounting team.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $8.93M
14.218 Community Development Block Grants/entitlement Grants $853,419
20.205 Highway Planning and Construction $113,913
93.556 Promoting Safe and Stable Families $44,134