Finding Text
Program
Federal Agency: U.S. Department of the Treasury
Federal Program: Coronavirus State and Local Fiscal Recovery Funds
AL Number: 21.027
Criteria
The City is required to complete the project and expenditure report quarterly for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures.
Conditions
• The amount reported in the June 30, 2023 project and expenditure report for current period expenditures was not able to be reconciled to the amounts expended in the City’s general ledger.
• One project totaling $2,000,000 was reported as current period expenditures in both the September 30, 2023 quarter and the June 30, 2023 quarter project and expenditure report.
Questioned costs
None noted.
Context
Not applicable.
Effect
The City was not in compliance with the reporting requirements.
Cause
The City did not follow the established procedures and internal controls for grant reporting.
Recommendation
We recommend the City implement procedures to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements.
Views of responsible official and planned corrective actions
Management agrees with this finding. The City will implement procedures to ensure reports are based upon the City’s general ledger and are properly reconciled.