FAC Explorer

Audit 351999

FY End
2024-06-30
Total Expended
$21.37M
Findings
6
Programs
19
Organization: City of San Bernardino (CA)
Year: 2024 Accepted: 2025-03-31
Auditor: Rogers Anderson Malody & Scott LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
548679 2024-002 Significant Deficiency - L
548680 2024-002 Significant Deficiency - L
548681 2024-002 Significant Deficiency - L
1125121 2024-002 Significant Deficiency - L
1125122 2024-002 Significant Deficiency - L
1125123 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $5.58M - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.31M Yes 1
16.922 Equitable Sharing Program $433,918 - 0
97.067 Homeland Security Grant Program $426,849 - 0
14.231 Emergency Solutions Grant Program $378,719 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $368,089 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $355,001 - 0
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $222,512 - 0
16.609 Project Safe Neighborhoods $192,560 - 0
20.600 State and Community Highway Safety $187,904 - 0
14.239 Home Investment Partnerships Program $168,008 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $133,258 - 0
84.002A Adult Education - Basic Grants to States $122,786 - 0
20.235 Commercial Motor Vehicle Operator Safety Training Grants $67,425 - 0
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $49,221 - 0
97.042 Emergency Management Performance Grants $39,950 - 0
21.016 Equitable Sharing $9,574 - 0
14.264 Neighborhood Stabilization Program $4,650 - 0
21.023 Emergency Rental Assistance Program $2,970 - 0

Contacts

Name Title Type
EJLMHR1CMKM7 Jeannie Fortune Auditee
9093845345 Brianna Schultz Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: The accompanying Schedule presents the activity of all federal assistance programs of the City except those programs of the City’s Water Department, which are not included in the City’s Schedule of Expenditures of Federal Awards but are reported in an independent single audit by a separate auditing firm. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through the State of California and the County of San Bernardino, is not included in the Schedule. The Schedule was prepared from only the accounts of various grant programs and, therefore, does not present the financial position, change in fund balance, or results of operations of the City. De Minimis Rate Used: N Rate Explanation: The City has elected not to use 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Funds received under the various grant programs have been recorded within the General Fund and special revenue funds of the City. The City utilizes the modified accrual method of accounting for the General Fund and special revenue funds. The accompanying Schedule of Expenditures of Federal Awards (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). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in, the preparation of the City’s basic financial statements.

Finding Details

Finding 2024-002
Federal Program CDBG-Entitlement Grants Cluster, AL 14.218 Criteria The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding Reported as finding 2023-001 in the prior year. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Context/Sampling In fiscal year 2023, a nonstatistical sample of two subrecipient agreements entered within the fiscal year under audit were selected to review FSRS submissions. This accounted for $77,454 of federal expenditures. Upon follow-up with the City regarding the correction of finding 2023-001, they were unable to provide evidence that the City had implemented the necessary corrective action. As a result, this finding will remain as a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response See Corrective Action Plan.
Finding 2024-002
Federal Program CDBG-Entitlement Grants Cluster, AL 14.218 Criteria The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding Reported as finding 2023-001 in the prior year. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Context/Sampling In fiscal year 2023, a nonstatistical sample of two subrecipient agreements entered within the fiscal year under audit were selected to review FSRS submissions. This accounted for $77,454 of federal expenditures. Upon follow-up with the City regarding the correction of finding 2023-001, they were unable to provide evidence that the City had implemented the necessary corrective action. As a result, this finding will remain as a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response See Corrective Action Plan.
Finding 2024-002
Federal Program CDBG-Entitlement Grants Cluster, AL 14.218 Criteria The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding Reported as finding 2023-001 in the prior year. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Context/Sampling In fiscal year 2023, a nonstatistical sample of two subrecipient agreements entered within the fiscal year under audit were selected to review FSRS submissions. This accounted for $77,454 of federal expenditures. Upon follow-up with the City regarding the correction of finding 2023-001, they were unable to provide evidence that the City had implemented the necessary corrective action. As a result, this finding will remain as a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response See Corrective Action Plan.
Finding 2024-002
Federal Program CDBG-Entitlement Grants Cluster, AL 14.218 Criteria The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding Reported as finding 2023-001 in the prior year. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Context/Sampling In fiscal year 2023, a nonstatistical sample of two subrecipient agreements entered within the fiscal year under audit were selected to review FSRS submissions. This accounted for $77,454 of federal expenditures. Upon follow-up with the City regarding the correction of finding 2023-001, they were unable to provide evidence that the City had implemented the necessary corrective action. As a result, this finding will remain as a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response See Corrective Action Plan.
Finding 2024-002
Federal Program CDBG-Entitlement Grants Cluster, AL 14.218 Criteria The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding Reported as finding 2023-001 in the prior year. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Context/Sampling In fiscal year 2023, a nonstatistical sample of two subrecipient agreements entered within the fiscal year under audit were selected to review FSRS submissions. This accounted for $77,454 of federal expenditures. Upon follow-up with the City regarding the correction of finding 2023-001, they were unable to provide evidence that the City had implemented the necessary corrective action. As a result, this finding will remain as a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response See Corrective Action Plan.
Finding 2024-002
Federal Program CDBG-Entitlement Grants Cluster, AL 14.218 Criteria The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding Reported as finding 2023-001 in the prior year. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Context/Sampling In fiscal year 2023, a nonstatistical sample of two subrecipient agreements entered within the fiscal year under audit were selected to review FSRS submissions. This accounted for $77,454 of federal expenditures. Upon follow-up with the City regarding the correction of finding 2023-001, they were unable to provide evidence that the City had implemented the necessary corrective action. As a result, this finding will remain as a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response See Corrective Action Plan.