2025 Annual Comprehensive Report

CITY OF GREENSBORO, NORTH CAROLINA SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 202 5

SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

2025-003 Significant Deficiency over Reporting

Information on the Federal Program: Community Project Funding/Congressionally Directed Spending, Assistance Listing Number 17.289, U.S. Department of Labor.

Criteria: The recipients are required to submit quarterly performance reports by the 15th day of the following month after the quarter end.

Condition: We noted two out of the three quarters tested were not submitted timely as required by the Department of Labor. One was submitted on the 18th and one was submitted on the 30th.

Context/Cause: The recipients are required to submit quarterly performance reports by the 15th day of the following month after the quarter end. This is an oversight with respect to the reporting requirement of this grant program.

Effects: The City was not in compliance with the reporting requirements of the grant program.

Recommendation: We recommend the City strengthen controls to ensure required reports are provided by the grantee to the Department of Labor on a timely basis.

Auditee's Response: We concur with the finding.

SECTION IV STATE AWARD FINDINGS AND QUESTIONED COSTS

None reported.

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