FAC Explorer

Audit 314783

FY End
2023-06-30
Total Expended
$20.58M
Findings
6
Programs
19
Organization: City of Escondido (CA)
Year: 2023 Accepted: 2024-07-10
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478065 2023-002 - - L
478066 2023-001 Significant Deficiency - I
478067 2023-001 Significant Deficiency - I
1054507 2023-002 - - L
1054508 2023-001 Significant Deficiency - I
1054509 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Funds $10.60M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.25M Yes 1
14.231 Emergency Solutions Grant Program $914,675 - 0
14.239 Home Investment Partnerships Program $718,088 Yes 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $454,516 - 0
20.600 State and Community Highway Safety $142,961 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $130,483 - 0
93.053 Nutrition Services Incentive Program $59,919 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $51,889 - 0
20.205 Highway Planning and Construction $40,000 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $36,135 - 0
16.U02 Fugitive Task Force $23,688 - 0
14.218 Community Development Block Grants/entitlement Grants $16,085 Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $15,748 - 0
16.751 Edward Byrne Memorial Competitive Grant Program $14,646 - 0
16.U01 Safe Streets Task Force $10,390 - 0
97.067 Homeland Security Grant Program $10,000 - 0
16.U03 Electronic Crimes Task Force $3,452 - 0
16.U04 Child Exploitation Task Force $2,710 - 0

Contacts

Name Title Type
CH9XY8AX7BD8 Christina Holmes Auditee
7608394620 Robert J. Callanan Auditor
No contacts on file

Notes to SEFA

Title: Contingencies Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the Schedule) include the federal award activities of the City of Escondido, California (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 the 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 present only a selected portion of the operations of the City, they are not intended to, and do 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. Basis of Accounting The accompanying Schedule is presented using the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in the 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 amountspresented 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. Under the terms of federal grants, additional audits may be requested by the grantor agencies and certain costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to a request for reimbursement to the grantor agencies.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Community Development Block Grant Programs Assistance Listing Number: 14.218 Federal Award Identification Number: B-22-MC-06-0552 Pass-Through Agency: N/A Pass-Through Numbers: N/A Award Period: July 1, 2022 through September 1, 2029 Type of Finding: Other matter and significant deficiency in internal control over compliance Criteria or Specific Requirement: Pursuant to 2 CFR Part 170, under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: The City was unable to provide supporting documentation that the required special reporting was completed and submitted pursuant to FFATA. Questioned Costs: None. Context: Based on a statistically valid sample of two subawards, the City was unable to provide specific supporting documentation that the required special report was completed and submitted. Cause: The City did not retain specific supporting documentation that the required special report was completed. Effect: Noncompliance noted with the provisions of special reporting. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City review and modify internal control procedures over compliance to ensure that specific supporting documentation for reporting is performed and retained. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury/Environmental Protection Agency Federal Program Title: Corona Virus State and Local Fiscal Recovery Funds/Capitalization Grants for Clean Water State Revolving Fund Assistance Listing Number: 21.027/66.458 Federal Award Identification Number: SLFRP3211/06000118 Pass-Through Agency: N/A/State of California Water Resources Control Board Pass-Through Numbers: N/A/D2001031 Award Period: March 3, 2021 to December 31, 2024/April 1, 2018 to March 31, 2053 Type of Finding: Significant deficiency in internal control over compliance Criteria or Specific Requirement: Pursuant to 31 Code of Federal Regulations section 19.300, prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: Even though it appears that the City has internal controls over compliance in place, for some contracts, the City was unable to provide specific supporting documentation of their verification that the contractors were not suspended or debarred prior to entering into the contract. Questioned Costs: None. Context: Based on a statistically valid sample of five ALN 21.027 transactions, the City was unable to provide specific supporting documentation of the suspension and debarment verification process for five contracts. Based on a statistically valid sample of three ALN 66.458 transactions, the City was unable to provide specific supporting documentation of the suspension and debarment verification process for two contracts. Cause: The City did not retain specific supporting documentation that the suspension and debarment verification was performed prior to entering into the contract. Effect: There were no instances of noncompliance with the provisions of suspension and debarment; however, specific supporting documentation pertaining to internal controls over compliance with suspension/debarment was incomplete. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City review and modify internal control procedures over compliance to ensure that specific supporting documentation of the suspension and debarment verification is retained. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury/Environmental Protection Agency Federal Program Title: Corona Virus State and Local Fiscal Recovery Funds/Capitalization Grants for Clean Water State Revolving Fund Assistance Listing Number: 21.027/66.458 Federal Award Identification Number: SLFRP3211/06000118 Pass-Through Agency: N/A/State of California Water Resources Control Board Pass-Through Numbers: N/A/D2001031 Award Period: March 3, 2021 to December 31, 2024/April 1, 2018 to March 31, 2053 Type of Finding: Significant deficiency in internal control over compliance Criteria or Specific Requirement: Pursuant to 31 Code of Federal Regulations section 19.300, prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: Even though it appears that the City has internal controls over compliance in place, for some contracts, the City was unable to provide specific supporting documentation of their verification that the contractors were not suspended or debarred prior to entering into the contract. Questioned Costs: None. Context: Based on a statistically valid sample of five ALN 21.027 transactions, the City was unable to provide specific supporting documentation of the suspension and debarment verification process for five contracts. Based on a statistically valid sample of three ALN 66.458 transactions, the City was unable to provide specific supporting documentation of the suspension and debarment verification process for two contracts. Cause: The City did not retain specific supporting documentation that the suspension and debarment verification was performed prior to entering into the contract. Effect: There were no instances of noncompliance with the provisions of suspension and debarment; however, specific supporting documentation pertaining to internal controls over compliance with suspension/debarment was incomplete. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City review and modify internal control procedures over compliance to ensure that specific supporting documentation of the suspension and debarment verification is retained. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Community Development Block Grant Programs Assistance Listing Number: 14.218 Federal Award Identification Number: B-22-MC-06-0552 Pass-Through Agency: N/A Pass-Through Numbers: N/A Award Period: July 1, 2022 through September 1, 2029 Type of Finding: Other matter and significant deficiency in internal control over compliance Criteria or Specific Requirement: Pursuant to 2 CFR Part 170, under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: The City was unable to provide supporting documentation that the required special reporting was completed and submitted pursuant to FFATA. Questioned Costs: None. Context: Based on a statistically valid sample of two subawards, the City was unable to provide specific supporting documentation that the required special report was completed and submitted. Cause: The City did not retain specific supporting documentation that the required special report was completed. Effect: Noncompliance noted with the provisions of special reporting. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City review and modify internal control procedures over compliance to ensure that specific supporting documentation for reporting is performed and retained. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury/Environmental Protection Agency Federal Program Title: Corona Virus State and Local Fiscal Recovery Funds/Capitalization Grants for Clean Water State Revolving Fund Assistance Listing Number: 21.027/66.458 Federal Award Identification Number: SLFRP3211/06000118 Pass-Through Agency: N/A/State of California Water Resources Control Board Pass-Through Numbers: N/A/D2001031 Award Period: March 3, 2021 to December 31, 2024/April 1, 2018 to March 31, 2053 Type of Finding: Significant deficiency in internal control over compliance Criteria or Specific Requirement: Pursuant to 31 Code of Federal Regulations section 19.300, prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: Even though it appears that the City has internal controls over compliance in place, for some contracts, the City was unable to provide specific supporting documentation of their verification that the contractors were not suspended or debarred prior to entering into the contract. Questioned Costs: None. Context: Based on a statistically valid sample of five ALN 21.027 transactions, the City was unable to provide specific supporting documentation of the suspension and debarment verification process for five contracts. Based on a statistically valid sample of three ALN 66.458 transactions, the City was unable to provide specific supporting documentation of the suspension and debarment verification process for two contracts. Cause: The City did not retain specific supporting documentation that the suspension and debarment verification was performed prior to entering into the contract. Effect: There were no instances of noncompliance with the provisions of suspension and debarment; however, specific supporting documentation pertaining to internal controls over compliance with suspension/debarment was incomplete. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City review and modify internal control procedures over compliance to ensure that specific supporting documentation of the suspension and debarment verification is retained. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Treasury/Environmental Protection Agency Federal Program Title: Corona Virus State and Local Fiscal Recovery Funds/Capitalization Grants for Clean Water State Revolving Fund Assistance Listing Number: 21.027/66.458 Federal Award Identification Number: SLFRP3211/06000118 Pass-Through Agency: N/A/State of California Water Resources Control Board Pass-Through Numbers: N/A/D2001031 Award Period: March 3, 2021 to December 31, 2024/April 1, 2018 to March 31, 2053 Type of Finding: Significant deficiency in internal control over compliance Criteria or Specific Requirement: Pursuant to 31 Code of Federal Regulations section 19.300, prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. Condition: Even though it appears that the City has internal controls over compliance in place, for some contracts, the City was unable to provide specific supporting documentation of their verification that the contractors were not suspended or debarred prior to entering into the contract. Questioned Costs: None. Context: Based on a statistically valid sample of five ALN 21.027 transactions, the City was unable to provide specific supporting documentation of the suspension and debarment verification process for five contracts. Based on a statistically valid sample of three ALN 66.458 transactions, the City was unable to provide specific supporting documentation of the suspension and debarment verification process for two contracts. Cause: The City did not retain specific supporting documentation that the suspension and debarment verification was performed prior to entering into the contract. Effect: There were no instances of noncompliance with the provisions of suspension and debarment; however, specific supporting documentation pertaining to internal controls over compliance with suspension/debarment was incomplete. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City review and modify internal control procedures over compliance to ensure that specific supporting documentation of the suspension and debarment verification is retained. View of Responsible Officials: There is no disagreement with the audit finding.