City of South Sioux City

2019-002 Cash Management Condition and Criteria ? It was found that an eligible expense of $5,200 was requested for reimbursement twice. Effect ? As a result, the City overstated their reimbursement request. Cause ? This was caused by turnover in the grant administrator position at the City. The new grant administrator believed the expense was not previously requested, but upon further inspection, this expense was included on a previous reimbursement request. Recommendations ? The City should ensure all involved with the grant program are well trained on grant requirements as well as have adequate knowledge concerning the financial information used to complete reimbursement requests. Views of Responsible Officials ? The City amended the final reimbursement request; therefore, the City received the correct reimbursement amount. The City will also strive to fully obtain an understanding and stay compliant with all grant requirements.

2019-002 Cash Management Condition and Criteria ? It was found that an eligible expense of $5,200 was requested for reimbursement twice. Effect ? As a result, the City overstated their reimbursement request. Cause ? This was caused by turnover in the grant administrator position at the City. The new grant administrator believed the expense was not previously requested, but upon further inspection, this expense was included on a previous reimbursement request. Recommendations ? The City should ensure all involved with the grant program are well trained on grant requirements as well as have adequate knowledge concerning the financial information used to complete reimbursement requests. Views of Responsible Officials ? The City amended the final reimbursement request; therefore, the City received the correct reimbursement amount. The City will also strive to fully obtain an understanding and stay compliant with all grant requirements.

2019-003 Cash Management Condition and Criteria ? It was found that an eligible expense of $5,200 was requested for reimbursement twice. Effect ? As a result, the City overstated their reimbursement request. Cause ? This was caused by turnover in the grant administrator position at the City. The new grant administrator believed the expense was not previously requested, but upon further inspection, this expense was included on a previous reimbursement request. Recommendations ? The City should ensure all involved with the grant program are well trained on grant requirements as well as have adequate knowledge concerning the financial information used to complete reimbursement requests. The City should also revisit their review procedures to ensure the proper amount is requested. Views of Responsible Officials ? The City amended the final reimbursement request; therefore, the City received the correct reimbursement amount. The City will also strive to fully obtain an understanding and stay compliant with all grant requirements.

2019-003 Cash Management Condition and Criteria ? It was found that an eligible expense of $5,200 was requested for reimbursement twice. Effect ? As a result, the City overstated their reimbursement request. Cause ? This was caused by turnover in the grant administrator position at the City. The new grant administrator believed the expense was not previously requested, but upon further inspection, this expense was included on a previous reimbursement request. Recommendations ? The City should ensure all involved with the grant program are well trained on grant requirements as well as have adequate knowledge concerning the financial information used to complete reimbursement requests. The City should also revisit their review procedures to ensure the proper amount is requested. Views of Responsible Officials ? The City amended the final reimbursement request; therefore, the City received the correct reimbursement amount. The City will also strive to fully obtain an understanding and stay compliant with all grant requirements.