Finding Text
Type of Finding: Compliance and Internal Control over Compliance
Finding: #2023-001 Performance Reporting
Program Information: ALN 14.218 – CDBG - Entitlement Grants Cluster, U.S. Department of Housing and Urban
Development. Pass-through Entity: N/A – Direct. Award Numbers: B-18-MC-48-0017, B-19-
MC-48-0017, B-20-MW-48-0017, B-20-MC-48-0017, B-21-MC-48-0017, B-22-MC-48-0017.
Compliance Requirements: Reporting. Type of Finding: Significant Deficiency.
Criteria: The City is required to submit Consolidated Annual Performance Evaluation Report (CAPER)
through the Integrated Disbursement and Information System (IDIS) requirements from the
U.S. Department of Housing and Urban Development (HUD). The City’s CAPER is due 90 days
after the close of the fiscal year.
Condition: We noted that the City did not submit the CAPER to HUD within the allowable time. The
CAPER was required to be submitted by December 31, 2023 and was not submitted until
February 16, 2024.
Cause: Oversight on the part of City personnel of this requirement.
Effect: Noncompliance with Financial Reporting and Performance Reporting requirements.
Questioned Costs: None
Context: This finding represents an isolated instance as there is only one CAPER submitted per year.
Repeat Finding: No
Recommendation: We recommend that the City designates an individual to prepare the CAPER and a different
individual to review and submit performance reports as required by HUD.
View of Responsible
Official: Agree with finding and see Corrective Action Plan