PORT CLINTON, CITY OF

Uniform Guidance 2 CFR part 200, subpart F states that it is management?s responsibility to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). The requirement means that the recipient has to identify all of its federal programs (direct and indirect, major and non-major) and related awards expended.Council?s internal control procedures did not identify a significant federal program within the Schedule ofExpenditures of Federal Awards and had other errors, including but not limited to using incorrect figures, excluding certain federal grants and recording local share as federal grant. The failure to identify grants and include local expenditures affects the City?s ability to report accurate federal expenditures required by the Uniform Guidance. These errors resulted in the City not having a required Single Audit completed in accordance with Uniform Guidance requirements. We recommend that the City implement additional procedures to identify federal grants, including on-behalf grant payments and include them on the annual Schedule of Expenditures of Federal Awards.Management should contact the various granting agencies and request documentation for all grant activities from the Engineers office to confirm activities. Better communication between the various parties involved in the project would mitigate the loss of critical information necessary to properly record all transactions. Furthermore, the City should use ODOT?s Project Cost Tracking Spreadsheet available on ODOT?s website to track its project cost and payments.