Finding Text
Condition: During our compliance testing of both major programs, it was determined that certain required reports were not filed with the awarding agencies.
Criteria: The Coronavirus State and Local Fiscal Recovery Fund grant program requires an annual Project and Expenditure Report be filed by October 31 each year that funds are expended. The Disaster Grants – Public Assistance grant program requires an SF-425 Federal Financial Report be filed on a quarterly basis as grant funds are expended.
Cause: The City did not appear to know that the reports were required.
Effect: Noncompliance with the reporting requirements of the Uniform Guidance.
Recommendation: We suggest the City develop procedures to ensure that all grant agreements are reviewed for any reporting requirements prior to expenditure of grant funds and document that those reports are filed accurately and timely.
Views of Responsible Officials and Planned Corrective Actions: The City agrees with the finding and the recommendation will be implemented.