CITY OF SPRINGFIELD

2021-012 Review of Biweekly Reports Sent to USDA Not Reviewed by City Staff Prior to Submission ALN Number: 10.923 Program Title: Emergency Watershed Protection Program Compliance Requirement: Reporting Federal awarding agency: United States Department of Agriculture Pass-through Entity: Natural Resources Conservation Service Federal Grant/Contract Number NR204209XXXXC002 Finding Type: Internal control over financial reporting- Material Weakness Condition: The City did not implement internal controls over reporting for federal award ALN # 10.923. Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity managing the federal awards is in compliance with federal statutes. Effect: Errors in the reporting may not be detected resulting in inaccurate data being reported to the granting agency. Cause: Biweekly reports were prepared and sent by contractor to the United States Department of Agriculture, Natural Resources Conservation Service and copied to the public works administrator. The City did not review and approve these reports prior to their submission. Recommendation: A process should be put in place where reports are sent to a designated person of the City to review and approve reports prepared prior to their submission to the granting agency. Views of Responsible Officials and Planned Corrective Actions: At this point in time this grant has been completed so no additional biweekly reports will require submission. The City will train staff on understanding the requirement to document review and take responsibility for reports completed for grants even when a third party assisting in administration of the grant is involved.

Views of Responsible Officials and Planned Corrective Actions: At this point in time this grant has been completed so no additional biweekly reports will require submission. The City will train staff on understanding the requirement to document review and take responsibility for reports completed for grants even when a third party assisting in administration of the grant is involved. Anticipated Completion Date: September 30, 2022 Responsible Contact Person: Beth Strobel