Finding Text
Assistance Listing Number: 93.558
Assistance Listing Program Title: 477 Cluster: Temporary Assistance for Needy
Families (TANF)
Federal Agency: U.S. Department of Labor
Passed Through Entity: City of Los Angeles Community Development Department
Federal Award Number: 141289-1, 141290-1
1144365-0, 144413-0
Federal Award Year: July 1, 2022 to June 30, 2023
July 1, 2023 to June 30, 2024
Compliance Requirement: Reporting
A. Untimely Submission of Expenditure and Quarterly General Ledger Reconciliation
Criteria
El Proyecto is required to use the City of Los Angeles (the City) template forms to submit the
Expenditure Report and General Ledger Reconciliation Report to the City by the following required
submission dates:
Condition
In performing reporting compliance testwork, we noted that the following reports were not submitted
within the required timeframe:
Of the eight (8) monthly Expenditure Reports selected for testwork, we noted that six (6)
monthly Expenditure Reports were submitted beyond the due date as follows:
Of the four (4) quarterly General Ledger Reconciliation Reports selected for testwork, we
noted that two (2) reports for the quarter ended September 30, 2023 were not submitted
within the required timeframe, as follows:
Cause
El Proyecto did not have adequate monitoring controls in place to ensure that required reports were
submitted to the City within the required timeframe.
Effect
Late submission of required reports will result in noncompliance with the grant and funding agreement.
Questioned Costs
Not applicable.
Recommendation
We recommend that El Proyecto strengthen its controls to ensure compliance with grant reporting
requirements, as specified in the award documents. We recommend that El Proyecto develop a
tracking of grants report submission schedule, maintain formal documentation of reports submitted,
increase management oversight and review procedures, and perform additional staff training, as
needed, regarding federal grants reporting requirements.
Views of Responsible Officials and Planned Corrective Actions
El Proyecto will implement additional monitoring measures to ensure that preparation and the
submission of grant expenditure reports by grant staff are submitted in a timely manner.
Person Responsible: Yulin Lin
Position of Responsible Party: Controller
Completion Date: September 30, 2024