FAC Explorer

Audit 27596

FY End
2022-06-30
Total Expended
$23.44M
Findings
2
Programs
17
Organization: City of San Bernardino (CA)
Year: 2022 Accepted: 2023-08-29
Auditor: Rogers Anderson Malody & Scott LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31148 2022-001 - - L
607590 2022-001 - - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $12.13M Yes 0
14.218 Community Development Block Grants/entitlement Grants $3.94M Yes 1
14.231 Emergency Solutions Grant Program $3.16M Yes 0
16.710 Public Safety Partnership and Community Policing Grants $2.20M - 0
14.239 Home Investment Partnerships Program $660,169 Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $281,529 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $280,832 - 0
16.609 Project Safe Neighborhoods $165,061 - 0
94.016 Senior Companion Program $163,939 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $130,046 - 0
84.002 Adult Education - Basic Grants to States $100,116 - 0
20.600 State and Community Highway Safety $87,100 - 0
21.016 Equitable Sharing $60,000 - 0
16.922 Equitable Sharing Program $36,887 - 0
94.002 Retired and Senior Volunteer Program $36,586 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $7,983 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1,030 - 0

Contacts

Name Title Type
EJLMHR1CMKM7 Jeannie Fortune Auditee
9093845345 Terry Shea Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Reporting EntityThe financial reporting entity consists of the primary government, City of San Bernardino (theCity), organizations for which the primary government is financially accountable, and otherorganizations for which the nature and significance of their relationship with the primarygovernment are such that exclusion would cause the reporting entitys financial statements to bemisleading or incomplete. For the purposes of the Schedule of Expenditures of Federal Awards(SEFA), the reporting entity consists of all City departments except the water department, whichhas a separate independent single audit.The City Council acts as the governing body and is able to impose its will on the followingorganizations, establishing financial accountability.Basis of AccountingFunds received under the various grant programs have been recorded within the General Fundand special revenue funds of the City. The City utilizes the modified accrual method of accountingfor the General Fund and special revenue funds. The accompanying Schedule of Expendituresof Federal Awards (Schedule) is presented in accordance with the requirements of Tile 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amountspresented in the schedule may differ from amounts presented in, or used in, the preparation ofthe Citys basic financial statements.Schedule of Expenditures of Federal AwardsThe accompanying Schedule presents the activity of all federal assistance programs of the Cityexcept those programs of the Citys Water Department, which are not included in the CitysSchedule of Expenditures of Federal Awards but are reported in an independent single audit bya separate auditing firm. Federal financial assistance received directly from federal agencies aswell as federal financial assistance passed through the State of California and the County of SanBernardino, is not included in the Schedule. The Schedule was prepared from only the accountsof various grant programs and, therefore, does not present the financial position, change in fundbalance, or results of operations of the City. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 ? Subaward Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA) Significant Deficiency and Non-Material Noncompliance Federal Program CDBG-Entitlement Grants Cluster, CFDA 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition During the audit, we noted reporting of subaward information to FSRS was not performed. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding This is not a repeat finding. Effect The City could jeopardize future grant funding due to program noncompliance. Question Costs None. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management?s Response See Corrective Action Plan.
Finding 2022-001
2022-001 ? Subaward Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA) Significant Deficiency and Non-Material Noncompliance Federal Program CDBG-Entitlement Grants Cluster, CFDA 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition During the audit, we noted reporting of subaward information to FSRS was not performed. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding This is not a repeat finding. Effect The City could jeopardize future grant funding due to program noncompliance. Question Costs None. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management?s Response See Corrective Action Plan.