Finding Text
Timely Reporting of Expenditures on the Schedule of Expenditures of Federal Awards.
Condition: During our audit, we noted errors related to calculations of federal expenditures on the Schedule
of Expenditures of Federal Awards.
Criteria: Uniform Guidance requires proper reporting of federal expenditures.
Cause: Federal grant reimbursement requests were not submitted timely. Management did not have the
information needed to prepare the Schedule of Expenditures of Federal Awards.
Effect: By not submitting timely reimbursement requests for federal grants, the Schedule of Expenditures
of Federal Awards did not reflect the correct amount of federal expenditures.
Recommendation: We recommend that the Organization implement a review process to ensure correct reporting on
the Schedule of Expenditures of Federal Awards prior to the audit, including a reconciliation
between the Schedule of Expenditures of Federal Awards and the accounting system. We also
recommend updating the federal grant tracking spreadsheet to track expenditures by fiscal year.
Management Response:
City staff is aware of this issue and will work to resolve it as soon as possible.