Finding Text
2023-005 U.S. Department of the Treasury, Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Funds for the period July 1, 2022 through June 30, 2023
Criteria: The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) grant agreement requires the City to file a quarterly Project and Expenditure Report in the Treasury’s reporting portal that details budgeted programs, obligated expenditures, and actual expenditures to date for each grant project. In addition, administrative requirements under the Uniform Guidance require grantees to develop internal controls and procedures sufficient to prevent noncompliance.
Condition: In our testing of the September and December quarterly reports, we found errors in the reporting of cumulative and quarterly expenditures for the TRUCK, LFVNT, CPLAN, and SWRKR projects. Net cumulative and quarterly reporting errors for the September report were $31,255 and $9,570, respectively. Net cumulative errors for the December report were $6,857. There were no quarterly expenditure errors.
Cause: There is no control in place to ensure the quarterly report is reviewed by an independent person prior to submitting to the reporting portal.
Effect: Inaccurate expenditures were reported to the Treasury’s SLFRF portal.
Recommendation: Controls should be established to allow for an independent review of the report data prior to submission.
Questioned Costs: None