2024 - 009 Reporting - Capital Expenditures (2023-005 and 2022-008)
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21. 027
Federal Award Identification Number and Year: Pub. L. No. 117-2-2021
Award Period: 5/10/2021 - l 2/3 l /2026
Type of Finding
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: According to §200.303 Internal controls of 2 CFR Part 200, the recipient and subrecipient
must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that
the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
According to the 2022 Final Rule, for projects with total expected capital expenditures of $1 million or greater, recipients must
complete and meet the substantive requirements of a written justification for their capital expenditure. Such written justification
must include the following elements:
(i) Describe the harm or need to be addressed;
(ii) Explain why a capital expenditure is appropriate; and
(iii) Compare the proposed capital expenditure to at least two alternative capital expenditures and demonstrate why the proposed
capital expenditure is superior.
Condition: During our testing, we noted two of the two written justifications did not include all the elements outlined in the
2022 Final Rule.
Questioned costs: None
Context: During our testing, it was noted that the written justifications for the WECH Kitchen and Gibson Medical Respite
projects did not compare the proposed capital expenditure to at least two alternative capital expenditures and demonstrate why
the proposed capital expenditure is superior. Total federal expenditures for WECH Kitchen and Gibson Medical Respite as of
June 30, 2024 are $1,484,411 and $6,236,193, respectively.
Cause: Management oversight. The City did not follow the requirements of a written justification for capital expenditures as
outlined in the 2022 Final Rule.
Effect: The auditor noted instances of noncompliance. Noncompliance results in inaccurate reporting.
Recommendation: We recommend the City update the written justifications to include all the elements outlined in the 2022
Final Rule.
Management Response: The City concurs with the finding. The City's Grant Administrator will work with the Department of
Health, Housing and Homeless and the Department of Municipal Development to adequately document the comparison of capital
expenditure options and demonstrate the superiority of the chosen capital project in the final written justifications.
Timeline and Responsible Position: March 2025 - Grant Administrator
2024 - 010 Allowable Activities and Costs/Cost Principles - Payroll (2023-010 and 2022-005)
Federal Agency: U.S. Department of Transportation
Federal Program Name: Federal Transit Cluster - Federal Transit - Formula Grants
Assistance Listing Number: 20.507
Federal Award Identification Number and Year: N1vl-2023-022-00 - 2023
N1vl-2023-036-00 - 2023
Award Period: 5/31/2023 - 9/30/2024
12/18/2023 - 6/30/2025
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: According to §200.303 Internal controls of 2 CFR Part 200, the recipient and subrecipient
must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that
the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
According to §200.511 Audit findings follow-up of 2 CFR Part 200, the auditee is responsible for follow-up and corrective
action on all audit findings. At the completion of the audit, the auditee must prepare a corrective action plan to address each
audit finding included in the auditor's report for the current year.
According to the City's Corrective Action Plan for the year ended June 30, 2023, the Transit department has established a
timeline for the completion and approval of the time card policy, and it is expected that the policy will take effect in April 2024.
Condition: During our testing, we noted the City did not have adequate internal controls designed to ensure proper timecard
approval.
Management's Progress for Repeat Findings: This is a repeated and modified finding. While the
City has improved its efforts, there are still opportunities for improvement to reasonably
ensure compliance with Federal laws, regulations, and program compliance requirements as well
as compliance with City policy.
Questioned costs: None
Context: During our testing, it was noted that thirteen out of sixteen payroll disbursements did not have approval of the
employees' timecards.
Cause: The City has not implemented corrective action from the audit for the year ended June 30, 2023. The Transit department
is working on the policy and in the final stages of getting the policy updated.
Effect: The auditor noted no instances of noncompliance with the provisions of allowable activities and costs/cost principles;
however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Recommendation: We recommend the City work to implement full corrective action.
Management Response: The City concurs with the finding. Transit Department staff is in the process of developing a policy
establishing internal controls over timekeeping and is near finalizing the policy. Once finalized, the policy will be reviewed with
appropriate parties. Further, the Transit Department is exploring the purchase and implementation of additional software to assist
with enacting these controls.
Timeline and Responsible Position: April 2025 - Transit Department Director
2024 - 011 Allowable Activities and Costs/Cost Principles - Payroll
Federal Agency: U.S. Department of Justice
Federal Program Name: Public Safety Partnership and Community Policing Grants
Assistance Listing Number: 16. 710
Federal Award Identification Number and Year: 2020ULWX0001 - 2020
Award Period: 7/1/2020 - 6/30/2024
Type of Finding
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: According to §200.303 Internal controls of 2 CFR Part 200, the recipient and subrecipient
must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that
the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
According to §200.403 Factors affecting allowability of costs of 2 CFR Part 200, costs must conform to any limitations or
exclusions set forth in these principles or in the federal award as to types or amount of cost items.
The FY 2020 COPS Hiring Program (CHP) award provides funding to law enforcement agencies to hire and/or rehire career law
enforcement officers. Specific to the City, CHP funding is for forty new hires. According to the award, the City may only be
reimbursed for the approved cost categories that are documented within the Financial Clearance Memorandum (FC:M).
Condition: During our testing, we noted the City paid incentive pay with CHP funding. Also, we noted the City paid salaries
and fringe benefits for four officers not listed in the Date of Hire - COPS Officer List with CHP funding.
Questioned costs: $16,882.17
Context: During our testing, it was noted that the City paid incentive pay of $3,000.00 for the pay period end 12/01/2023. The
FCM does not have a cost category for incentive pay. Also, it was noted that the City paid salaries and fringe benefits of
$13,882.17 for four officers not listed in the Date of Hire - COPS Officer List provided to the federal agency.
Cause: The City charged the incentive pay to the grant by mistake. The City transferred the four officers to the grant during its
initial years. The City moved the original forty officers to the grant and transferred any officers off the grant back to their
positions funded by the general fund. These officers should have been moved out.
Effect: The auditor noted instances of noncompliance. Noncompliance results in potential pay back of federal funds.
Recommendation: We recommend the City review costs charged to the grant to ensure the FCM has a cost category for the
costs. We recommend the City review the officers charged to the grant to ensure they are listed in the he Date of Hire - COPS
Officer List provided to the federal agency. For any questioned costs, we recommend the City work with the federal agency for
resolution.
Management Response: The City concurs with the finding. Albuquerque Police Department (APD) Grant Administrator will
meet with the City Grant Administrator to review and prepare the necessary payroll corrections, ensuring that all payroll charges
allocated to the grant are accurate. The APD Grant Administrator will be responsible for submitting correcting payroll
reclassifications to the City's Grants Management Section for review, entry and approval no later than January 31, 2025.
APD will work directly with the City's Grants Management Section to establish new reconciliation, reclassification and validation
processes to ensure that only eligible officers and pay types are charged to the grant.
Timeline and Responsible Position: January 2025 - APD Grant Administrator
2024 - 012 Reporting
Federal Agency: U.S. Department of Justice
Federal Program Name: Public Safety Partnership and Community Policing Grants
Assistance Listing Number: 16. 710
Federal Award Identification Number and Year: l SJCOPS-23-GG-01715-TECP - 2023
Award Period: 12/29/2022 - 12/31 /2024
Type of Finding
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: According to §200.303 Internal controls of 2 CFR Part 200, the recipient and subrecipient
must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that
the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
According to Part 3 of the Compliance Supplement 2024, compliance testing of performance and special reports is only required
for data, identified by agencies in parts 4 and 5 as key line items, that are quantifiable and are capable of evaluation against
objective criteria stated in the statutes, regulations, contract or grant agreements pertaining to the program. Performance and
special reports in parts 4 and 5 are assumed to meet the above criteria. However, if an agency does not identify key line items for
a performance or special report, auditors are only required to test that the report was submitted in a timely manner and no other
procedures are required.
According to the terms and conditions of the award, the City is responsible for submitting semi-annual programmatic
performance reports that describe project activities during the reporting period. Performance reports are due August 30 and
March 1.
Condition: During our testing, we noted one of the three performance reports was not submitted timely.
Questioned costs: None
Context: During our testing, it was noted that one of the three performance reports was not submitted timely. The performance
report for the reporting period end date January 31 , 2024 and due March 1, 2024 was submitted on March 11 , 2024.
Cause: Management oversight. The City did not submit the performance report by the due date.
Effect: The auditor noted an instance of noncompliance. Noncompliance results in untimely submission of information to the
federal agency.
Recommendation: We recommend the City establish a reporting calendar. We recommend the City periodically reviews the
completeness and accuracy of and adherence to the reporting calendar.
Management Response: The City concurs with the finding. The APD Grant Administrator will establish a process to ensure that
all programmatic reports are submitted on time by creating a spreadsheet to track the due dates for each programmatic report. Once
the reports are submitted, it will be the responsibility of the Grant Coordinator to record the submission date. If a report is submitted
late, the Grant Coordinator must contact the grantor by the end of the day to explain the reason for the delay.
Timeline and Responsible Position: December 2024 -APD Grant Administrator
2024- 013 Reporting- Special FFATA
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant Program for Entitlement Communities
Assistance Listing Number: 14.218
Federal Award Identification Number and Year: B-23-MC-35-0001 - 2023
Award Period: 7/1/2023 - 9/1/2030
Type of Finding
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Award requires compliance with the provisions of reporting. The City should have internal controls
designed to ensure compliance with those provisions. Under the requirements of the Federal Funding Accountability and
Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the
"Transparency Act" that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements
are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act
Subaward Reporting System (FSRS). The key data elements are to be accurately reported and supported by the source
documentation. The action is to be reported in FSRS no later than the last day of the month following the month in which the
subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made.
Condition: During our testing, we noted the City did not have adequate internal controls designed to ensure the accuracy of the
subaward project description for two of the four subawards. Also, the report was not timely for three of the four subawards.
Lastly, the subaward amount was incorrect for one of the four subawards.
Questioned costs: None
Context: During our testing of special reporting under the requirements of the Federal Funding Accountability and
Transparency Act (FFATA), we noted the following instances of noncompliance:
transactions tested - 4, subawards not reported - 0; report not timely - 3; subaward amount incorrect - 1; subaward missing key elements - 2; dollar amount of tested transactions -#2,444,598.00; Subaward not reported - $0; Report not timely - $1,444,598; subaward amount incorrect - $1,179,000; Subaward missing key elements - $2,179,000.00
Cause: :tvfanagement oversight. Specific to report not timely, the delay was due to staff turnover. Specific to subaward amount
incorrect, the difference was due to the amount used from the investment summary which included the Program Income.
Effect: The auditor noted instances of noncompliance with special reporting under the requirements of the FF AT A
Recommendation: We recommend the City establish a reporting calendar. We recommend the City periodically reviews the
completeness and accuracy of and adherence to the reporting calendar. Also, we recommend the City implement a formal review
process of the reporting of first-tier subawards of $30,000 or more to the FSRS.
Management Response: The City concurs with the finding. The CDBG contract check list has been updated to include the FF AT A
reporting requirement. The Fiscal CDBG Policies and procedures have been modified to include a section on FFATA reporting to
be completed with the time frame set forth in the FF AT A requirements.
Timeline and Responsible Position: December 2024 - Department of Health, Housing and Homelessness Fiscal Manager
2024 - 009 Reporting - Capital Expenditures (2023-005 and 2022-008)
Federal Agency: U.S. Department of Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21. 027
Federal Award Identification Number and Year: Pub. L. No. 117-2-2021
Award Period: 5/10/2021 - l 2/3 l /2026
Type of Finding
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: According to §200.303 Internal controls of 2 CFR Part 200, the recipient and subrecipient
must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that
the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
According to the 2022 Final Rule, for projects with total expected capital expenditures of $1 million or greater, recipients must
complete and meet the substantive requirements of a written justification for their capital expenditure. Such written justification
must include the following elements:
(i) Describe the harm or need to be addressed;
(ii) Explain why a capital expenditure is appropriate; and
(iii) Compare the proposed capital expenditure to at least two alternative capital expenditures and demonstrate why the proposed
capital expenditure is superior.
Condition: During our testing, we noted two of the two written justifications did not include all the elements outlined in the
2022 Final Rule.
Questioned costs: None
Context: During our testing, it was noted that the written justifications for the WECH Kitchen and Gibson Medical Respite
projects did not compare the proposed capital expenditure to at least two alternative capital expenditures and demonstrate why
the proposed capital expenditure is superior. Total federal expenditures for WECH Kitchen and Gibson Medical Respite as of
June 30, 2024 are $1,484,411 and $6,236,193, respectively.
Cause: Management oversight. The City did not follow the requirements of a written justification for capital expenditures as
outlined in the 2022 Final Rule.
Effect: The auditor noted instances of noncompliance. Noncompliance results in inaccurate reporting.
Recommendation: We recommend the City update the written justifications to include all the elements outlined in the 2022
Final Rule.
Management Response: The City concurs with the finding. The City's Grant Administrator will work with the Department of
Health, Housing and Homeless and the Department of Municipal Development to adequately document the comparison of capital
expenditure options and demonstrate the superiority of the chosen capital project in the final written justifications.
Timeline and Responsible Position: March 2025 - Grant Administrator
2024 - 010 Allowable Activities and Costs/Cost Principles - Payroll (2023-010 and 2022-005)
Federal Agency: U.S. Department of Transportation
Federal Program Name: Federal Transit Cluster - Federal Transit - Formula Grants
Assistance Listing Number: 20.507
Federal Award Identification Number and Year: N1vl-2023-022-00 - 2023
N1vl-2023-036-00 - 2023
Award Period: 5/31/2023 - 9/30/2024
12/18/2023 - 6/30/2025
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: According to §200.303 Internal controls of 2 CFR Part 200, the recipient and subrecipient
must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that
the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
According to §200.511 Audit findings follow-up of 2 CFR Part 200, the auditee is responsible for follow-up and corrective
action on all audit findings. At the completion of the audit, the auditee must prepare a corrective action plan to address each
audit finding included in the auditor's report for the current year.
According to the City's Corrective Action Plan for the year ended June 30, 2023, the Transit department has established a
timeline for the completion and approval of the time card policy, and it is expected that the policy will take effect in April 2024.
Condition: During our testing, we noted the City did not have adequate internal controls designed to ensure proper timecard
approval.
Management's Progress for Repeat Findings: This is a repeated and modified finding. While the
City has improved its efforts, there are still opportunities for improvement to reasonably
ensure compliance with Federal laws, regulations, and program compliance requirements as well
as compliance with City policy.
Questioned costs: None
Context: During our testing, it was noted that thirteen out of sixteen payroll disbursements did not have approval of the
employees' timecards.
Cause: The City has not implemented corrective action from the audit for the year ended June 30, 2023. The Transit department
is working on the policy and in the final stages of getting the policy updated.
Effect: The auditor noted no instances of noncompliance with the provisions of allowable activities and costs/cost principles;
however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Recommendation: We recommend the City work to implement full corrective action.
Management Response: The City concurs with the finding. Transit Department staff is in the process of developing a policy
establishing internal controls over timekeeping and is near finalizing the policy. Once finalized, the policy will be reviewed with
appropriate parties. Further, the Transit Department is exploring the purchase and implementation of additional software to assist
with enacting these controls.
Timeline and Responsible Position: April 2025 - Transit Department Director
2024 - 011 Allowable Activities and Costs/Cost Principles - Payroll
Federal Agency: U.S. Department of Justice
Federal Program Name: Public Safety Partnership and Community Policing Grants
Assistance Listing Number: 16. 710
Federal Award Identification Number and Year: 2020ULWX0001 - 2020
Award Period: 7/1/2020 - 6/30/2024
Type of Finding
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: According to §200.303 Internal controls of 2 CFR Part 200, the recipient and subrecipient
must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that
the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
According to §200.403 Factors affecting allowability of costs of 2 CFR Part 200, costs must conform to any limitations or
exclusions set forth in these principles or in the federal award as to types or amount of cost items.
The FY 2020 COPS Hiring Program (CHP) award provides funding to law enforcement agencies to hire and/or rehire career law
enforcement officers. Specific to the City, CHP funding is for forty new hires. According to the award, the City may only be
reimbursed for the approved cost categories that are documented within the Financial Clearance Memorandum (FC:M).
Condition: During our testing, we noted the City paid incentive pay with CHP funding. Also, we noted the City paid salaries
and fringe benefits for four officers not listed in the Date of Hire - COPS Officer List with CHP funding.
Questioned costs: $16,882.17
Context: During our testing, it was noted that the City paid incentive pay of $3,000.00 for the pay period end 12/01/2023. The
FCM does not have a cost category for incentive pay. Also, it was noted that the City paid salaries and fringe benefits of
$13,882.17 for four officers not listed in the Date of Hire - COPS Officer List provided to the federal agency.
Cause: The City charged the incentive pay to the grant by mistake. The City transferred the four officers to the grant during its
initial years. The City moved the original forty officers to the grant and transferred any officers off the grant back to their
positions funded by the general fund. These officers should have been moved out.
Effect: The auditor noted instances of noncompliance. Noncompliance results in potential pay back of federal funds.
Recommendation: We recommend the City review costs charged to the grant to ensure the FCM has a cost category for the
costs. We recommend the City review the officers charged to the grant to ensure they are listed in the he Date of Hire - COPS
Officer List provided to the federal agency. For any questioned costs, we recommend the City work with the federal agency for
resolution.
Management Response: The City concurs with the finding. Albuquerque Police Department (APD) Grant Administrator will
meet with the City Grant Administrator to review and prepare the necessary payroll corrections, ensuring that all payroll charges
allocated to the grant are accurate. The APD Grant Administrator will be responsible for submitting correcting payroll
reclassifications to the City's Grants Management Section for review, entry and approval no later than January 31, 2025.
APD will work directly with the City's Grants Management Section to establish new reconciliation, reclassification and validation
processes to ensure that only eligible officers and pay types are charged to the grant.
Timeline and Responsible Position: January 2025 - APD Grant Administrator
2024 - 012 Reporting
Federal Agency: U.S. Department of Justice
Federal Program Name: Public Safety Partnership and Community Policing Grants
Assistance Listing Number: 16. 710
Federal Award Identification Number and Year: l SJCOPS-23-GG-01715-TECP - 2023
Award Period: 12/29/2022 - 12/31 /2024
Type of Finding
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: According to §200.303 Internal controls of 2 CFR Part 200, the recipient and subrecipient
must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that
the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and
conditions of the federal award.
According to Part 3 of the Compliance Supplement 2024, compliance testing of performance and special reports is only required
for data, identified by agencies in parts 4 and 5 as key line items, that are quantifiable and are capable of evaluation against
objective criteria stated in the statutes, regulations, contract or grant agreements pertaining to the program. Performance and
special reports in parts 4 and 5 are assumed to meet the above criteria. However, if an agency does not identify key line items for
a performance or special report, auditors are only required to test that the report was submitted in a timely manner and no other
procedures are required.
According to the terms and conditions of the award, the City is responsible for submitting semi-annual programmatic
performance reports that describe project activities during the reporting period. Performance reports are due August 30 and
March 1.
Condition: During our testing, we noted one of the three performance reports was not submitted timely.
Questioned costs: None
Context: During our testing, it was noted that one of the three performance reports was not submitted timely. The performance
report for the reporting period end date January 31 , 2024 and due March 1, 2024 was submitted on March 11 , 2024.
Cause: Management oversight. The City did not submit the performance report by the due date.
Effect: The auditor noted an instance of noncompliance. Noncompliance results in untimely submission of information to the
federal agency.
Recommendation: We recommend the City establish a reporting calendar. We recommend the City periodically reviews the
completeness and accuracy of and adherence to the reporting calendar.
Management Response: The City concurs with the finding. The APD Grant Administrator will establish a process to ensure that
all programmatic reports are submitted on time by creating a spreadsheet to track the due dates for each programmatic report. Once
the reports are submitted, it will be the responsibility of the Grant Coordinator to record the submission date. If a report is submitted
late, the Grant Coordinator must contact the grantor by the end of the day to explain the reason for the delay.
Timeline and Responsible Position: December 2024 -APD Grant Administrator
2024- 013 Reporting- Special FFATA
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Community Development Block Grant Program for Entitlement Communities
Assistance Listing Number: 14.218
Federal Award Identification Number and Year: B-23-MC-35-0001 - 2023
Award Period: 7/1/2023 - 9/1/2030
Type of Finding
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Award requires compliance with the provisions of reporting. The City should have internal controls
designed to ensure compliance with those provisions. Under the requirements of the Federal Funding Accountability and
Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the
"Transparency Act" that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements
are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act
Subaward Reporting System (FSRS). The key data elements are to be accurately reported and supported by the source
documentation. The action is to be reported in FSRS no later than the last day of the month following the month in which the
subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made.
Condition: During our testing, we noted the City did not have adequate internal controls designed to ensure the accuracy of the
subaward project description for two of the four subawards. Also, the report was not timely for three of the four subawards.
Lastly, the subaward amount was incorrect for one of the four subawards.
Questioned costs: None
Context: During our testing of special reporting under the requirements of the Federal Funding Accountability and
Transparency Act (FFATA), we noted the following instances of noncompliance:
transactions tested - 4, subawards not reported - 0; report not timely - 3; subaward amount incorrect - 1; subaward missing key elements - 2; dollar amount of tested transactions -#2,444,598.00; Subaward not reported - $0; Report not timely - $1,444,598; subaward amount incorrect - $1,179,000; Subaward missing key elements - $2,179,000.00
Cause: :tvfanagement oversight. Specific to report not timely, the delay was due to staff turnover. Specific to subaward amount
incorrect, the difference was due to the amount used from the investment summary which included the Program Income.
Effect: The auditor noted instances of noncompliance with special reporting under the requirements of the FF AT A
Recommendation: We recommend the City establish a reporting calendar. We recommend the City periodically reviews the
completeness and accuracy of and adherence to the reporting calendar. Also, we recommend the City implement a formal review
process of the reporting of first-tier subawards of $30,000 or more to the FSRS.
Management Response: The City concurs with the finding. The CDBG contract check list has been updated to include the FF AT A
reporting requirement. The Fiscal CDBG Policies and procedures have been modified to include a section on FFATA reporting to
be completed with the time frame set forth in the FF AT A requirements.
Timeline and Responsible Position: December 2024 - Department of Health, Housing and Homelessness Fiscal Manager