Finding Text
Reporting
Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027)
Criteria: Internal controls should be in place to ensure the reporting requirements of the grant are timely and
accurately completed.
Condition: The City is required to complete quarterly project & expenditure reporting for the Coronavirus State
and Local Fiscal Recovery Funds (“CLSFRF”). These reports are to include the current period’s obligations and
expenditures.
Context/Cause: During the tesing of the current year reports, it was noted the City’s process for identyfing the
current period’s obligations and expenditures did not include procedures to identify any expenditures which
were made without purchase orders. As such, there payments made to local beneficiary non-profits which did
not include a purchase order, and therefore we not included in the reports.
Effects: In accordance with the guidance from US Treasury on report corrections, any errors in the reporting
period that is closed are to be made in a future reporting quarter. As such, the error on the reporting in the year
ended June 30, 2023, will be corrected in subusequent reporting periods.
Recommendation: We recommend the City ensure the project & expenditure reports are reconciled each
quarter to the expenditures reported in the City’s ARPA Fund to ensure the accuracy and completeness of the
reporting required by the grant.
Auditee’s Response: We will ensure future reports include all previously omitted expenditures and work to
implement controls sufficient to reconcile the programatic reporting to the general ledger on a quarterly basis.