FAC Explorer

Audit 347601

FY End
2024-06-30
Total Expended
$17.07M
Findings
4
Programs
15
Organization: City of Whittier (CA)
Year: 2024 Accepted: 2025-03-24
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529710 2024-001 Significant Deficiency - L
529711 2024-001 Significant Deficiency - L
1106152 2024-001 Significant Deficiency - L
1106153 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $2.11M - 0
14.218 Community Development Block Grants/entitlement Grants $202,485 Yes 1
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $189,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $144,891 Yes 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $93,509 - 0
14.239 Home Investment Partnerships Program $81,289 - 0
97.067 Homeland Security Grant Program $65,800 - 0
20.006 State Access to the Oil Spill Liability Trust Fund $55,074 - 0
93.499 Low Income Household Water Assistance Program $53,116 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $17,232 - 0
97.039 Hazard Mitigation Grant $16,471 - 0
16.607 Bulletproof Vest Partnership Program $13,276 - 0
45.031 American Latino Museum Internship and Fellowship Initiative $8,466 - 0
16.922 Equitable Sharing Program $2,915 - 0
45.129 Promotion of the Humanities Federal/state Partnership $65 - 0

Contacts

Name Title Type
P7W4FREEPHZ3 Alice Hui Auditee
5625679836 David Showalter Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the City under programs of the federal government for the year ended June 30, 2024. 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 position, changes in net position or fund balance, or cash flows of the City. Expenditures reported in the schedule are reported on the modified accrual basis of accounting basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Program/Cluster: CDBG – Entitlement/Special Purpose Grants Cluster Federal Financial Assistance Listing Number: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Award Year: 2023-24 Grant Award Number: B-23-MC-06-0533 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Instance of Non-Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, 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). Condition: As a result of our audit procedures, we noted that one (1) out of one (1) first tier sub-awards tested were not reported timely in the FFATA Subaward Reporting System (FSRS), totaling $40,000. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 - 1 - - Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $40,000 - $40,000 - - Cause: The City did not have proper internal controls in place to ensure sub-award information was submitted in accordance with FFATA. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: We tested one (1) out of one (1) first tier subawards greater than $30,000 awarded during the fiscal year. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the City implement policies and procedures to ensure the requirement FFATA reports are prepared and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System in a timely manner. Views of Responsible Officials: Management agrees. See separately issued corrective action plan.
Finding 2024-001
Program/Cluster: CDBG – Entitlement/Special Purpose Grants Cluster Federal Financial Assistance Listing Number: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Award Year: 2023-24 Grant Award Number: B-23-MC-06-0533 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Instance of Non-Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, 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). Condition: As a result of our audit procedures, we noted that one (1) out of one (1) first tier sub-awards tested were not reported timely in the FFATA Subaward Reporting System (FSRS), totaling $40,000. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 - 1 - - Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $40,000 - $40,000 - - Cause: The City did not have proper internal controls in place to ensure sub-award information was submitted in accordance with FFATA. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: We tested one (1) out of one (1) first tier subawards greater than $30,000 awarded during the fiscal year. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the City implement policies and procedures to ensure the requirement FFATA reports are prepared and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System in a timely manner. Views of Responsible Officials: Management agrees. See separately issued corrective action plan.
Finding 2024-001
Program/Cluster: CDBG – Entitlement/Special Purpose Grants Cluster Federal Financial Assistance Listing Number: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Award Year: 2023-24 Grant Award Number: B-23-MC-06-0533 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Instance of Non-Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, 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). Condition: As a result of our audit procedures, we noted that one (1) out of one (1) first tier sub-awards tested were not reported timely in the FFATA Subaward Reporting System (FSRS), totaling $40,000. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 - 1 - - Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $40,000 - $40,000 - - Cause: The City did not have proper internal controls in place to ensure sub-award information was submitted in accordance with FFATA. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: We tested one (1) out of one (1) first tier subawards greater than $30,000 awarded during the fiscal year. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the City implement policies and procedures to ensure the requirement FFATA reports are prepared and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System in a timely manner. Views of Responsible Officials: Management agrees. See separately issued corrective action plan.
Finding 2024-001
Program/Cluster: CDBG – Entitlement/Special Purpose Grants Cluster Federal Financial Assistance Listing Number: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Award Year: 2023-24 Grant Award Number: B-23-MC-06-0533 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Instance of Non-Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, 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). Condition: As a result of our audit procedures, we noted that one (1) out of one (1) first tier sub-awards tested were not reported timely in the FFATA Subaward Reporting System (FSRS), totaling $40,000. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 - 1 - - Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $40,000 - $40,000 - - Cause: The City did not have proper internal controls in place to ensure sub-award information was submitted in accordance with FFATA. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: We tested one (1) out of one (1) first tier subawards greater than $30,000 awarded during the fiscal year. Repeat Finding from Prior Year(s): No. Recommendation: We recommend the City implement policies and procedures to ensure the requirement FFATA reports are prepared and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System in a timely manner. Views of Responsible Officials: Management agrees. See separately issued corrective action plan.