FAC Explorer

Audit 308412

FY End
2023-06-30
Total Expended
$15.92M
Findings
2
Programs
11
Organization: City of Hayward (CA)
Year: 2023 Accepted: 2024-06-07
Auditor: Maze and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400374 2023-001 - - L
976816 2023-001 - - L

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $1.30M Yes 1
14.239 Home Investment Partnerships Program $597,428 - 0
84.215 Fund for the Improvement of Education $339,757 - 0
20.106 Airport Improvement Program $285,585 - 0
93.778 Medical Assistance Program $250,868 - 0
97.039 Hazard Mitigation Grant $95,760 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $38,877 - 0
20.600 State and Community Highway Safety $30,977 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $25,399 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $5,838 Yes 0
97.067 Homeland Security Grant Program $1,477 - 0

Contacts

Name Title Type
J7X4BD1ZTAJ7 Nicole Gonzales Auditee
5105834010 Whitney Crockett Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – 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. The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. The proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule of Expenditure of Federal Awards (the Schedule) includes expenditures of federal awards for the City of Hayward, California and its component units as disclosed in the notes to the Basic Financial Statements.
Title: NOTE 2 – 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. The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. The proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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. The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. The proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred.
Title: NOTE 3 – INDIRECT COST ELECTION 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. The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. The proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding Reference Number: SA 2023-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants (CDBG) Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number and Year: B-23-MC-06-0012 (2023) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252 that are codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subawards that are entered into the FSRS System should be maintained so that any amendments to the subawards are also reflected in the system. Condition: We noted that the City had not reported first-tier subawards of $30,000 or more in the FSRS during fiscal year 2023. Effect: The City is not in compliance with the FFATA reporting requirements. Cause: We understand that program staff were not familiar with the FFATA reporting requirements. Recommendation: We recommend that the City develop procedures to ensure that all reporting requirements for programs subject to the Federal Funding Accounting and Transparency Act are adhered to. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Finding 2023-001
Finding Reference Number: SA 2023-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants (CDBG) Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number and Year: B-23-MC-06-0012 (2023) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252 that are codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subawards that are entered into the FSRS System should be maintained so that any amendments to the subawards are also reflected in the system. Condition: We noted that the City had not reported first-tier subawards of $30,000 or more in the FSRS during fiscal year 2023. Effect: The City is not in compliance with the FFATA reporting requirements. Cause: We understand that program staff were not familiar with the FFATA reporting requirements. Recommendation: We recommend that the City develop procedures to ensure that all reporting requirements for programs subject to the Federal Funding Accounting and Transparency Act are adhered to. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.