Audit 35260

FY End
2022-09-30
Total Expended
$478.95M
Findings
4
Programs
73
Organization: City of San Antonio (TX)
Year: 2022 Accepted: 2023-05-11
Auditor: Forvis

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
35131 2022-001 Significant Deficiency - L
35132 2022-001 Significant Deficiency - L
611573 2022-001 Significant Deficiency - L
611574 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $100.25M Yes 0
93.575 Child Care and Development Block Grant $71.31M Yes 0
21.023 Covid-19 Emergency Rental Assistance Program $50.82M Yes 0
20.106 Covid-19 Airport Improvement Program $36.35M Yes 0
93.575 Covid-19 Child Care and Development Block Grant $31.01M Yes 0
14.239 Home Investment Partnerships Program $30.16M - 0
93.600 Head Start $30.09M Yes 1
14.218 Community Development Block Grants/entitlement Grants $19.68M - 0
20.106 Airport Improvement Program $11.09M Yes 0
93.391 Covid-19 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $10.84M Yes 0
93.268 Covid-19 Immunization Cooperative Agreements $9.86M - 0
20.205 Highway Planning and Construction $7.31M - 0
14.231 Covid-19 Emergency Solutions Grant Program $7.06M - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $6.87M - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $5.55M Yes 0
93.268 Immunization Cooperative Agreements $2.94M - 0
14.241 Housing Opportunities for Persons with Aids $2.60M - 0
93.495 Covid-19 Community Health Workers for Public Health Response and Resilient $2.56M - 0
93.569 Community Services Block Grant $2.44M - 0
95.001 High Intensity Drug Trafficking Areas Program $2.13M - 0
93.600 Covid-19 Head Start $1.99M Yes 1
93.069 Public Health Emergency Preparedness $1.80M - 0
97.067 Homeland Security Grant Program $1.80M - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.56M - 0
14.231 Emergency Solutions Grant Program $1.32M - 0
16.710 Public Safety Partnership and Community Policing Grants $1.22M - 0
97.024 Covid-19 Emergency Food and Shelter National Board Program $1.04M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $999,408 - 0
14.228 Covid-19 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $979,549 - 0
93.137 Covid-19 Community Programs to Improve Minority Health Grant Program $977,315 - 0
14.218 Covid-19 Community Development Block Grants/entitlement Grants $876,941 - 0
20.600 State and Community Highway Safety $869,056 - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $861,645 - 0
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $850,187 - 0
93.940 Hiv Prevention Activities_health Department Based $841,387 - 0
93.926 Healthy Start Initiative $831,839 - 0
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $750,949 - 0
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $532,693 - 0
93.053 Nutrition Services Incentive Program $522,000 - 0
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $439,661 - 0
93.569 Covid-19 Community Services Block Grant $438,116 - 0
93.304 Covid-19 Racial and Ethnic Approaches to Community Health $426,145 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $357,614 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $351,966 - 0
14.905 Lead Hazard Reduction Demonstration Grant Program $331,064 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $316,606 - 0
93.994 Maternal and Child Health Services Block Grant to the States $288,933 - 0
97.091 Homeland Security Biowatch Program $287,115 - 0
16.922 Equitable Sharing Program $271,902 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $220,123 - 0
97.044 Covid-19 Assistance to Firefighters Grant $207,998 - 0
93.070 Environmental Public Health and Emergency Response $188,211 - 0
20.237 Motor Carrier Safety Assistance High Priority Activities Grants and Cooperative Agreements $187,647 - 0
45.310 Covid-19 Grants to States $160,839 - 0
16.320 Services for Trafficking Victims $152,080 - 0
93.977 Covid-19 Preventive Health Services_sexually Transmitted Diseases Control Grants $120,277 - 0
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $114,273 - 0
16.123 Community-Based Violence Prevention Program $104,468 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $84,406 - 0
20.616 National Priority Safety Programs $65,629 - 0
16.734 Special Data Collections and Statistical Studies $61,381 - 0
45.310 Grants to States $58,486 - 0
16.609 Project Safe Neighborhoods $49,682 - 0
14.241 Covid-19 Housing Opportunities for Persons with Aids $48,214 - 0
93.991 Preventive Health and Health Services Block Grant $34,416 - 0
14.239 Covid-19 Home Investment Partnerships Program $24,590 - 0
93.738 Covid-19 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $22,996 - 0
15.904 Historic Preservation Fund Grants-in-Aid $21,799 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $20,000 - 0
21.023 Emergency Rental Assistance Program $12,241 Yes 0
14.169 Housing Counseling Assistance Program $6,117 - 0
14.906 Healthy Homes Technical Studies Grants $150 - 0
97.042 Emergency Management Performance Grants $-145,659 - 0

Contacts

Name Title Type
LC5QCFLLCDJ4 Melanie S. Keeton Auditee
2102078090 Amanda E. Eaves Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: 1.The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. 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 of the City. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 1)As of September 30, 2022, the City recorded net HOME Program Notes Receivable of $29,515,835, which includes the estimated allowances for the doubtful accounts of $27,335,766. These are loans that are made for renovation or construction of apartment complexes that provide rental assistance to low income people. Some loans are forgivable provided the program and loan criteria are met. Included in the gross notes receivable balance are multi-family loans in the amount of $28,021,651 that have continuing eligibility compliance requirements and are included in the Schedule of Expenditures of Federal Awards. 2)As of September 30, 2022, the City recorded net CDBG Program Notes Receivable of $8,606,568, which includes the estimated allowances for the doubtful accounts of $12,345,970. These are rental rehabilitation loans. Some loans are forgivable provided the program and loan criteria are met. Included in the gross notes receivable balance are multi-family loans in the amount of $4,469,884 that have continuing eligibility compliance requirements and are included in the Schedule of Expenditures of Federal Awards. 3)As of September 30, 2022, the City recorded net NSP Program Notes Receivable of $76,243, which includes estimated allowances for doubtful accounts of $3,075,149. These are rental rehabilitation loans. Some loans are forgivable provided the program and loan criteria are met. Included in the gross notes receivable balance are multi-family loans in the amount of $2,599,838 that have continuing eligibility compliance requirements and are included in the Schedule of Expenditures of Federal Awards.

Finding Details

Finding #2022-001 Program Title: Head Start Assistance Listing Number: 93.600 Award Numbers: 06CH011533/02, 06CH011533/03, 06CH010821-03, 06CH010821-04, 06HE001066-01 Federal Award Year: 10/1/2021 ? 9/30/2022 Federal Agency: U.S. Department of Health and Human Services Reporting Type of Finding: Other Noncompliance and Significant Deficiency Criteria: 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, 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). This reporting (per 2 CFR Part 170, Appendix A, Section 1, paragraph 2Iii) must be made no later than the end of the month following the month in which the obligation or modification was made to http://www.fsrs.gov. Condition: For one (1) of two (2) first-tier subawards tested, the City did not report the subaward information to FSRS timely. Questioned Costs: None Context: For the one (1) exception noted, the subaward was reported to FSRS twenty-three (23) days after the due date. The sampling method used was not statistically valid. Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 2 0 1 0 0 Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $14,304,982 $0 $1,049,999 $0 $0 Effect: Lack of compliance with timely reporting of subawards awarded or modified could result in loss of funding. Cause: For the one (1) exception, the subaward was amended in January 2022 and improperly included with the February 2022 subawards and reported in March 2022, instead of being included with the January subawards to be reported in February 2022. Repeat Finding: No Recommendation: We recommend that the City of San Antonio Department of Human Services incorporate procedures to address tracking of subaward amendments to ensure timely reporting to FSRS. Views of responsible officials: The City agrees with the recommendation. The delay was due to a break in the communication between the responsible division and fiscal regarding final contract execution dates, this resulted in a 23-day delay reporting in FFATA.
Finding #2022-001 Program Title: Head Start Assistance Listing Number: 93.600 Award Numbers: 06CH011533/02, 06CH011533/03, 06CH010821-03, 06CH010821-04, 06HE001066-01 Federal Award Year: 10/1/2021 ? 9/30/2022 Federal Agency: U.S. Department of Health and Human Services Reporting Type of Finding: Other Noncompliance and Significant Deficiency Criteria: 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, 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). This reporting (per 2 CFR Part 170, Appendix A, Section 1, paragraph 2Iii) must be made no later than the end of the month following the month in which the obligation or modification was made to http://www.fsrs.gov. Condition: For one (1) of two (2) first-tier subawards tested, the City did not report the subaward information to FSRS timely. Questioned Costs: None Context: For the one (1) exception noted, the subaward was reported to FSRS twenty-three (23) days after the due date. The sampling method used was not statistically valid. Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 2 0 1 0 0 Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $14,304,982 $0 $1,049,999 $0 $0 Effect: Lack of compliance with timely reporting of subawards awarded or modified could result in loss of funding. Cause: For the one (1) exception, the subaward was amended in January 2022 and improperly included with the February 2022 subawards and reported in March 2022, instead of being included with the January subawards to be reported in February 2022. Repeat Finding: No Recommendation: We recommend that the City of San Antonio Department of Human Services incorporate procedures to address tracking of subaward amendments to ensure timely reporting to FSRS. Views of responsible officials: The City agrees with the recommendation. The delay was due to a break in the communication between the responsible division and fiscal regarding final contract execution dates, this resulted in a 23-day delay reporting in FFATA.
Finding #2022-001 Program Title: Head Start Assistance Listing Number: 93.600 Award Numbers: 06CH011533/02, 06CH011533/03, 06CH010821-03, 06CH010821-04, 06HE001066-01 Federal Award Year: 10/1/2021 ? 9/30/2022 Federal Agency: U.S. Department of Health and Human Services Reporting Type of Finding: Other Noncompliance and Significant Deficiency Criteria: 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, 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). This reporting (per 2 CFR Part 170, Appendix A, Section 1, paragraph 2Iii) must be made no later than the end of the month following the month in which the obligation or modification was made to http://www.fsrs.gov. Condition: For one (1) of two (2) first-tier subawards tested, the City did not report the subaward information to FSRS timely. Questioned Costs: None Context: For the one (1) exception noted, the subaward was reported to FSRS twenty-three (23) days after the due date. The sampling method used was not statistically valid. Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 2 0 1 0 0 Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $14,304,982 $0 $1,049,999 $0 $0 Effect: Lack of compliance with timely reporting of subawards awarded or modified could result in loss of funding. Cause: For the one (1) exception, the subaward was amended in January 2022 and improperly included with the February 2022 subawards and reported in March 2022, instead of being included with the January subawards to be reported in February 2022. Repeat Finding: No Recommendation: We recommend that the City of San Antonio Department of Human Services incorporate procedures to address tracking of subaward amendments to ensure timely reporting to FSRS. Views of responsible officials: The City agrees with the recommendation. The delay was due to a break in the communication between the responsible division and fiscal regarding final contract execution dates, this resulted in a 23-day delay reporting in FFATA.
Finding #2022-001 Program Title: Head Start Assistance Listing Number: 93.600 Award Numbers: 06CH011533/02, 06CH011533/03, 06CH010821-03, 06CH010821-04, 06HE001066-01 Federal Award Year: 10/1/2021 ? 9/30/2022 Federal Agency: U.S. Department of Health and Human Services Reporting Type of Finding: Other Noncompliance and Significant Deficiency Criteria: 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, 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). This reporting (per 2 CFR Part 170, Appendix A, Section 1, paragraph 2Iii) must be made no later than the end of the month following the month in which the obligation or modification was made to http://www.fsrs.gov. Condition: For one (1) of two (2) first-tier subawards tested, the City did not report the subaward information to FSRS timely. Questioned Costs: None Context: For the one (1) exception noted, the subaward was reported to FSRS twenty-three (23) days after the due date. The sampling method used was not statistically valid. Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 2 0 1 0 0 Dollar Amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $14,304,982 $0 $1,049,999 $0 $0 Effect: Lack of compliance with timely reporting of subawards awarded or modified could result in loss of funding. Cause: For the one (1) exception, the subaward was amended in January 2022 and improperly included with the February 2022 subawards and reported in March 2022, instead of being included with the January subawards to be reported in February 2022. Repeat Finding: No Recommendation: We recommend that the City of San Antonio Department of Human Services incorporate procedures to address tracking of subaward amendments to ensure timely reporting to FSRS. Views of responsible officials: The City agrees with the recommendation. The delay was due to a break in the communication between the responsible division and fiscal regarding final contract execution dates, this resulted in a 23-day delay reporting in FFATA.