FAC Explorer

Audit 298992

FY End
2023-06-30
Total Expended
$2.55M
Findings
2
Programs
1
Organization: City/county Association of Governments of San Mateo County (CA)
Year: 2023 Accepted: 2024-03-27
Auditor: Badawi & Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386676 2023-001 Significant Deficiency - M
963118 2023-001 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $1.80M Yes 0

Contacts

Name Title Type
EQKZLCJHJ6H4 Sean Charpentier Auditee
6505991409 Ahmed Badawi Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. All governmental funds are accounted for using the modified accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred. De Minimis Rate Used: N Rate Explanation: C/CAG has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule of Expenditure of Federal Awards (the Schedule) includes expenditures of federal awards for the City/County of Governments of San Mateo County, California.
Title: Summary of Significant Accounting Policies Accounting Policies: Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. All governmental funds are accounted for using the modified accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred. De Minimis Rate Used: N Rate Explanation: C/CAG has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. All governmental funds are accounted for using the modified accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred.
Title: Pass-Through Entities’ Identifying Number Accounting Policies: Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. All governmental funds are accounted for using the modified accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred. De Minimis Rate Used: N Rate Explanation: C/CAG has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. When federal awards were received from a pass-through entity, the Schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, C/CAG determined that no identifying number is assigned for the program or C/CAG was unable to obtain an identifying number from the pass-through entity.
Title: Indirect Costs Accounting Policies: Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. All governmental funds are accounted for using the modified accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred. De Minimis Rate Used: N Rate Explanation: C/CAG has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. C/CAG has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Criteria: Per 2 CFR § 200.332(a)(1), all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and include federal award identifying information such as the total amount of federal funds committed to the subrecipient by the pass-through entity, name of the federal awarding agency, and assistance listing number and title. Condition: Communication with the subrecipient includes the grant name and total funds committed to the subrecipient, but it does not disclose the portion that is federal funds, the federal awarding agency, or the assistance listing number and title. Cause: Grant agreements with the subrecipient have not historically included this information and templates were used from prior years to prepare the latest agreements. Effect: The subrecipient was not aware that their award included federal funds, and so did not include it on their Schedule of Expenditures of Federal Awards. Management's Response: The identified deficiency relates to the Safe Routes to School (SRTS) funds (OBAG 2 funds) passed through via agreement with the San Mateo County Office of Education (SMCOE). As noted by the auditor, the agreement describes the funding source with the same language previously used in prior grant agreements. Specifically, on page 26, the existing grant agreement states: “C/CAG and SMCOE have a joint interest in ensuring that schools and community agencies effectively implement programs that enable them to use the Federal Surface Transportation Program and Congestion Mitigation & Air Quality Improvement (STP/CMAQ) Program funds productively on behalf of students and the community.” To improve the communication of the nature of the federal funding and associated requirements, C/CAG will ensure that future federal pass-through grant agreements include the following information and language: (1) The specific portion of funding that is federal funds, the Federal Awarding Agency, full funding amount and applicable Federal Project Number, listing number and title. (2) A portion of the funds included are federal funds, and the recipient is responsible for compliance with all relevant Federal requirements, including, but not limited to § 200.501 Audit requirements and 2 CFR § 200.332 Requirements for pass-through entities.
Finding 2023-001
Criteria: Per 2 CFR § 200.332(a)(1), all pass-through entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and include federal award identifying information such as the total amount of federal funds committed to the subrecipient by the pass-through entity, name of the federal awarding agency, and assistance listing number and title. Condition: Communication with the subrecipient includes the grant name and total funds committed to the subrecipient, but it does not disclose the portion that is federal funds, the federal awarding agency, or the assistance listing number and title. Cause: Grant agreements with the subrecipient have not historically included this information and templates were used from prior years to prepare the latest agreements. Effect: The subrecipient was not aware that their award included federal funds, and so did not include it on their Schedule of Expenditures of Federal Awards. Management's Response: The identified deficiency relates to the Safe Routes to School (SRTS) funds (OBAG 2 funds) passed through via agreement with the San Mateo County Office of Education (SMCOE). As noted by the auditor, the agreement describes the funding source with the same language previously used in prior grant agreements. Specifically, on page 26, the existing grant agreement states: “C/CAG and SMCOE have a joint interest in ensuring that schools and community agencies effectively implement programs that enable them to use the Federal Surface Transportation Program and Congestion Mitigation & Air Quality Improvement (STP/CMAQ) Program funds productively on behalf of students and the community.” To improve the communication of the nature of the federal funding and associated requirements, C/CAG will ensure that future federal pass-through grant agreements include the following information and language: (1) The specific portion of funding that is federal funds, the Federal Awarding Agency, full funding amount and applicable Federal Project Number, listing number and title. (2) A portion of the funds included are federal funds, and the recipient is responsible for compliance with all relevant Federal requirements, including, but not limited to § 200.501 Audit requirements and 2 CFR § 200.332 Requirements for pass-through entities.