FAC Explorer

Audit 295909

FY End
2023-06-30
Total Expended
$98.28M
Findings
2
Programs
33
Organization: City of Glendale (CA)
Year: 2023 Accepted: 2024-03-19
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
381177 2023-001 Significant Deficiency - B
957619 2023-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $20.25M - 0
14.267 Continuum of Care Program $2.48M - 0
14.239 Home Investment Partnerships Program $1.66M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.52M Yes 0
17.278 Wia Dislocated Worker Formula Grants $1.41M Yes 0
97.067 Homeland Security Grant Program $1.37M - 0
17.258 Wia Adult Program $1.18M Yes 0
17.259 Wia Youth Activities $1.06M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $871,671 - 0
14.231 Emergency Solutions Grant Program $845,896 - 0
16.741 Dna Backlog Reduction Program $663,978 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $548,972 - 0
16.753 Congressionally Recommended Awards $454,425 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $300,000 - 0
16.734 Special Data Collections and Statistical Studies $235,662 - 0
14.879 Mainstream Vouchers $228,124 - 0
45.310 Grants to States $189,810 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $174,316 - 0
16.922 Equitable Sharing Program $147,015 - 0
16.710 Public Safety Partnership and Community Policing Grants $97,668 - 0
20.600 State and Community Highway Safety $76,714 - 0
93.558 Temporary Assistance for Needy Families $74,900 - 0
97.044 Assistance to Firefighters Grant $65,915 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $57,622 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $55,000 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $52,547 Yes 0
93.053 Nutrition Services Incentive Program $38,586 - 0
14.218 Community Development Block Grants/entitlement Grants $29,089 - 0
20.616 National Priority Safety Programs $24,800 - 0
45.129 Promotion of the Humanities_federal/state Partnership $2,636 - 0
97.024 Emergency Food and Shelter National Board Program $1,219 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $531 - 0
20.205 Highway Planning and Construction $117 - 0

Contacts

Name Title Type
HF16K5BFKGY5 Shu-Jun Li Auditee
8185513048 Daphnie Munoz Auditor
No contacts on file

Notes to SEFA

Title: Workforce Innovation and Opportunity Act Accounting Policies: NOTE 1 BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Glendale (the City) under programs of the federal government as well as federal financial assistance passed through other government agencies for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial statements of the City. The City’s reporting entity is defined in Note 1 of the notes to the City’s financial statements. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in Note 1 of the notes to the City’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. The information in the SEFA is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass through entity identifying numbers are identified where available. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance The City, along with the cities of Burbank and La Cañada Flintridge, established a joint powers agreement on December 14, 1999, named the Verdugo Consortium (the Consortium) for the purpose of receiving a Workforce Innovation and Opportunity Act (WIOA) allocation and administering the WIOA program as a single participating jurisdiction. This agreement designates the Arroyo Verdugo Communities Joint Powers Authority (AVCJPA), which consists of one elected official from each of the three cities, to ratify appointments for members of the Verdugo Workforce Development Board. The City, as the Consortium’s lead entity, has assumed the overall responsibility for ensuring that the Consortium is compliant with all WIOA program requirements, including the receipt, disbursement, accounting for all WIOA programs, and matching funds.

Finding Details

Finding 2023-001
During our audit of salaries and wages charged to the grant, we noted that total hours charged to the grant for 2 out of the 5 payroll transactions selected for testing did not reflect actual hours charged to the grant per timesheet. As a result, we extended our testing to all time charges for the two employees identified and noted that except for two exceptions identified, all other charges reflect actual hours per timesheet.
Finding 2023-001
During our audit of salaries and wages charged to the grant, we noted that total hours charged to the grant for 2 out of the 5 payroll transactions selected for testing did not reflect actual hours charged to the grant per timesheet. As a result, we extended our testing to all time charges for the two employees identified and noted that except for two exceptions identified, all other charges reflect actual hours per timesheet.