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City of Paris, Texas Schedule of Findings and Questioned Costs, Continued For the Fiscal Year Ended September 30, 2012 Section III – Federal Award Findings and Questioned Costs DEPARTMENT OF AGRICULTURE 2012-1 Special Supplemental Food Program for Women, Infants, and Children—CFDA No. 10.557 Condition: During our test work we noted that two monthly purchase vouchers and the final quarter(y report were submitted after the due date. The SF-SAC reporting package was not submitted for the previous year. Criteria: This program requires that monthly purchase vouchers and quarterly reports be submitted by the 20`�' working day of the month following the reporting month. In addition, Form SF-SAC and the Single Audit reporting package must be filed annually within nine months of fiscal year end. Cause: With regard to the monthly purchase vouchers and quarterly reports, priority has been given to City of Paris duties over the bookkeeping services provided to the Health Department/ WIC which is a separate entity and not part of the City. A twenty day turnaround was not always practical on that basis. With regard to form SF-SAC and single audit reporting package, the City placed its audit report on the City website with the understanding that state and federal agencies would download the report from there as needed. The City overlooked the requirement that Form SF-SAC and the audit report also had to be sent to the Federal Audit Clearinghouse. Effect: As a result, the City did not fully comply with certain requirements of this program, but we noted no instance in which the pass-through grantor withheld reimbursement due to late report submission. Questioned Costs: No costs were questioned as a result of this finding. Recommendation: We recommend that the City implement controls to ensure that all necessary reports have been completed and submitted by the required due date. Management Response: The City will develop a plan to ensure that information is submitted within the reporting period specified by the grant agreement. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2012-2 Community Development Block Grants/ Entitlement Grants—CFDA No. 14.228 Condition: The City did not submit the ACF or Form SF-SAC and the Single Audit reporting package. Criteria: Recipients of federal awards are required to submit timely and accurate reports to the awarding agency in accordance with federal compliance requirements and/or pass-through agency grant agreements. Specifically, the Texas Department of Agriculture requires that auditees submit an Audit Certification Form (ACF) and submit Form SF-SAC and the Single Audit reporting package annually within sixty (60) days and nine months of fiscal year end, respectively. Cause: The City places its a��ciit report on the City website with the understanding that state and federal agencies would download the report from there as needed. The City was unaware that Form SF-SAC and the audit report also had to be sent to the Federal Audit Clearinghouse and was not notified by the third party grant administrator of that requirement. 114