FAC Explorer

Audit 46856

FY End
2022-06-30
Total Expended
$60.43M
Findings
10
Programs
26
Organization: City of Berkeley (CA)
Year: 2022 Accepted: 2023-03-29
Auditor: Badawi and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48364 2022-001 Significant Deficiency - N
48365 2022-001 Significant Deficiency - N
48366 2022-001 Significant Deficiency - N
48367 2022-001 Significant Deficiency - N
48368 2022-001 Significant Deficiency - N
624806 2022-001 Significant Deficiency - N
624807 2022-001 Significant Deficiency - N
624808 2022-001 Significant Deficiency - N
624809 2022-001 Significant Deficiency - N
624810 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $36.69M Yes 0
14.231 Emergency Solutions Grant Program $3.86M - 0
14.218 Community Development Block Grants/entitlement Grants $1.94M - 0
14.238 Shelter Plus Care $883,047 Yes 0
11.307 Economic Adjustment Assistance $814,000 - 0
93.268 Immunization Cooperative Agreements $786,238 - 0
97.039 Hazard Mitigation Grant $686,118 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $565,835 - 0
93.974 Family Planning_service Delivery Improvement Research Grants $202,465 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $196,887 - 0
20.205 Highway Planning and Construction $171,124 - 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $154,221 - 0
14.239 Home Investment Partnerships Program $139,829 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $139,783 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $70,000 - 0
97.044 Assistance to Firefighters Grant $53,065 - 0
20.600 State and Community Highway Safety $49,527 - 0
93.778 Medical Assistance Program $49,182 - 0
97.069 Urban Areas Security Initiative Program $34,357 - 0
93.217 Family Planning_services $31,202 - 0
93.569 Community Services Block Grant $31,160 Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $30,699 - 0
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $24,407 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $18,630 - 0
93.103 Food and Drug Administration_research $18,114 - 0
93.994 Maternal and Child Health Services Block Grant to the States $5,389 - 0

Contacts

Name Title Type
KC7DYLV9EF25 Henry Oyekanmi Auditee
5109817300 Mitesh Desai Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Funds received under the various grant programs have been recorded within the general, special revenue, capital projects, and enterprise funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital project funds. The accrual basis of accounting is used for the enterprise fund. The accompanying Schedule of Expenditures of Federal Awards (Schedule) is presented in accordance with the requirements of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001? Tri-Partite Board Compliance Program: Community Services Block Grant (CSBG), Assistance Listing Number 93.569, U.S. Department of Health and Human Services, Passed through State of California, Department of Community Services and Development, Contract 21F-4001, 22F-5001, and 20F-3640. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are chosen in accordance with democratic selection procedures adequate to assure that these members are (1) representative of low-income individuals and families served in the neighborhood served, (2) reside the neighborhood served, and (3) are able to actively participate in the development, planning, implementation, and evaluation of the programs funded by CSBG. Condition: During the audit of the program, we noted the City had board member vacancies during the year that resulted in noncompliance with the required board composition requirements. Cause: The City encountered challenges in filling board vacancies including COVID-19. Effect: The City is not in compliance with the Tri-Partite Board requirements. Questioned Costs: None Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the City update policies and procedures over the Tri-Partite Board to comply with the composition requirements of the CSBG Act. Management Response: The City is currently working with the State of California Department of Community Services and Development to comply with the Tri-Partite Board requirements.
Finding 2022-001
2022-001? Tri-Partite Board Compliance Program: Community Services Block Grant (CSBG), Assistance Listing Number 93.569, U.S. Department of Health and Human Services, Passed through State of California, Department of Community Services and Development, Contract 21F-4001, 22F-5001, and 20F-3640. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are chosen in accordance with democratic selection procedures adequate to assure that these members are (1) representative of low-income individuals and families served in the neighborhood served, (2) reside the neighborhood served, and (3) are able to actively participate in the development, planning, implementation, and evaluation of the programs funded by CSBG. Condition: During the audit of the program, we noted the City had board member vacancies during the year that resulted in noncompliance with the required board composition requirements. Cause: The City encountered challenges in filling board vacancies including COVID-19. Effect: The City is not in compliance with the Tri-Partite Board requirements. Questioned Costs: None Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the City update policies and procedures over the Tri-Partite Board to comply with the composition requirements of the CSBG Act. Management Response: The City is currently working with the State of California Department of Community Services and Development to comply with the Tri-Partite Board requirements.
Finding 2022-001
2022-001? Tri-Partite Board Compliance Program: Community Services Block Grant (CSBG), Assistance Listing Number 93.569, U.S. Department of Health and Human Services, Passed through State of California, Department of Community Services and Development, Contract 21F-4001, 22F-5001, and 20F-3640. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are chosen in accordance with democratic selection procedures adequate to assure that these members are (1) representative of low-income individuals and families served in the neighborhood served, (2) reside the neighborhood served, and (3) are able to actively participate in the development, planning, implementation, and evaluation of the programs funded by CSBG. Condition: During the audit of the program, we noted the City had board member vacancies during the year that resulted in noncompliance with the required board composition requirements. Cause: The City encountered challenges in filling board vacancies including COVID-19. Effect: The City is not in compliance with the Tri-Partite Board requirements. Questioned Costs: None Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the City update policies and procedures over the Tri-Partite Board to comply with the composition requirements of the CSBG Act. Management Response: The City is currently working with the State of California Department of Community Services and Development to comply with the Tri-Partite Board requirements.
Finding 2022-001
2022-001? Tri-Partite Board Compliance Program: Community Services Block Grant (CSBG), Assistance Listing Number 93.569, U.S. Department of Health and Human Services, Passed through State of California, Department of Community Services and Development, Contract 21F-4001, 22F-5001, and 20F-3640. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are chosen in accordance with democratic selection procedures adequate to assure that these members are (1) representative of low-income individuals and families served in the neighborhood served, (2) reside the neighborhood served, and (3) are able to actively participate in the development, planning, implementation, and evaluation of the programs funded by CSBG. Condition: During the audit of the program, we noted the City had board member vacancies during the year that resulted in noncompliance with the required board composition requirements. Cause: The City encountered challenges in filling board vacancies including COVID-19. Effect: The City is not in compliance with the Tri-Partite Board requirements. Questioned Costs: None Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the City update policies and procedures over the Tri-Partite Board to comply with the composition requirements of the CSBG Act. Management Response: The City is currently working with the State of California Department of Community Services and Development to comply with the Tri-Partite Board requirements.
Finding 2022-001
2022-001? Tri-Partite Board Compliance Program: Community Services Block Grant (CSBG), Assistance Listing Number 93.569, U.S. Department of Health and Human Services, Passed through State of California, Department of Community Services and Development, Contract 21F-4001, 22F-5001, and 20F-3640. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are chosen in accordance with democratic selection procedures adequate to assure that these members are (1) representative of low-income individuals and families served in the neighborhood served, (2) reside the neighborhood served, and (3) are able to actively participate in the development, planning, implementation, and evaluation of the programs funded by CSBG. Condition: During the audit of the program, we noted the City had board member vacancies during the year that resulted in noncompliance with the required board composition requirements. Cause: The City encountered challenges in filling board vacancies including COVID-19. Effect: The City is not in compliance with the Tri-Partite Board requirements. Questioned Costs: None Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the City update policies and procedures over the Tri-Partite Board to comply with the composition requirements of the CSBG Act. Management Response: The City is currently working with the State of California Department of Community Services and Development to comply with the Tri-Partite Board requirements.
Finding 2022-001
2022-001? Tri-Partite Board Compliance Program: Community Services Block Grant (CSBG), Assistance Listing Number 93.569, U.S. Department of Health and Human Services, Passed through State of California, Department of Community Services and Development, Contract 21F-4001, 22F-5001, and 20F-3640. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are chosen in accordance with democratic selection procedures adequate to assure that these members are (1) representative of low-income individuals and families served in the neighborhood served, (2) reside the neighborhood served, and (3) are able to actively participate in the development, planning, implementation, and evaluation of the programs funded by CSBG. Condition: During the audit of the program, we noted the City had board member vacancies during the year that resulted in noncompliance with the required board composition requirements. Cause: The City encountered challenges in filling board vacancies including COVID-19. Effect: The City is not in compliance with the Tri-Partite Board requirements. Questioned Costs: None Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the City update policies and procedures over the Tri-Partite Board to comply with the composition requirements of the CSBG Act. Management Response: The City is currently working with the State of California Department of Community Services and Development to comply with the Tri-Partite Board requirements.
Finding 2022-001
2022-001? Tri-Partite Board Compliance Program: Community Services Block Grant (CSBG), Assistance Listing Number 93.569, U.S. Department of Health and Human Services, Passed through State of California, Department of Community Services and Development, Contract 21F-4001, 22F-5001, and 20F-3640. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are chosen in accordance with democratic selection procedures adequate to assure that these members are (1) representative of low-income individuals and families served in the neighborhood served, (2) reside the neighborhood served, and (3) are able to actively participate in the development, planning, implementation, and evaluation of the programs funded by CSBG. Condition: During the audit of the program, we noted the City had board member vacancies during the year that resulted in noncompliance with the required board composition requirements. Cause: The City encountered challenges in filling board vacancies including COVID-19. Effect: The City is not in compliance with the Tri-Partite Board requirements. Questioned Costs: None Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the City update policies and procedures over the Tri-Partite Board to comply with the composition requirements of the CSBG Act. Management Response: The City is currently working with the State of California Department of Community Services and Development to comply with the Tri-Partite Board requirements.
Finding 2022-001
2022-001? Tri-Partite Board Compliance Program: Community Services Block Grant (CSBG), Assistance Listing Number 93.569, U.S. Department of Health and Human Services, Passed through State of California, Department of Community Services and Development, Contract 21F-4001, 22F-5001, and 20F-3640. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are chosen in accordance with democratic selection procedures adequate to assure that these members are (1) representative of low-income individuals and families served in the neighborhood served, (2) reside the neighborhood served, and (3) are able to actively participate in the development, planning, implementation, and evaluation of the programs funded by CSBG. Condition: During the audit of the program, we noted the City had board member vacancies during the year that resulted in noncompliance with the required board composition requirements. Cause: The City encountered challenges in filling board vacancies including COVID-19. Effect: The City is not in compliance with the Tri-Partite Board requirements. Questioned Costs: None Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the City update policies and procedures over the Tri-Partite Board to comply with the composition requirements of the CSBG Act. Management Response: The City is currently working with the State of California Department of Community Services and Development to comply with the Tri-Partite Board requirements.
Finding 2022-001
2022-001? Tri-Partite Board Compliance Program: Community Services Block Grant (CSBG), Assistance Listing Number 93.569, U.S. Department of Health and Human Services, Passed through State of California, Department of Community Services and Development, Contract 21F-4001, 22F-5001, and 20F-3640. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are chosen in accordance with democratic selection procedures adequate to assure that these members are (1) representative of low-income individuals and families served in the neighborhood served, (2) reside the neighborhood served, and (3) are able to actively participate in the development, planning, implementation, and evaluation of the programs funded by CSBG. Condition: During the audit of the program, we noted the City had board member vacancies during the year that resulted in noncompliance with the required board composition requirements. Cause: The City encountered challenges in filling board vacancies including COVID-19. Effect: The City is not in compliance with the Tri-Partite Board requirements. Questioned Costs: None Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the City update policies and procedures over the Tri-Partite Board to comply with the composition requirements of the CSBG Act. Management Response: The City is currently working with the State of California Department of Community Services and Development to comply with the Tri-Partite Board requirements.
Finding 2022-001
2022-001? Tri-Partite Board Compliance Program: Community Services Block Grant (CSBG), Assistance Listing Number 93.569, U.S. Department of Health and Human Services, Passed through State of California, Department of Community Services and Development, Contract 21F-4001, 22F-5001, and 20F-3640. Criteria: The CSBG Act at 42 USC 9910(b), requires that public organizations administer CSBG through a Tri-Partite board. This board shall have members selected by the organization and shall be composed so as to assure that no less than one-third (1/3) of the members are chosen in accordance with democratic selection procedures adequate to assure that these members are (1) representative of low-income individuals and families served in the neighborhood served, (2) reside the neighborhood served, and (3) are able to actively participate in the development, planning, implementation, and evaluation of the programs funded by CSBG. Condition: During the audit of the program, we noted the City had board member vacancies during the year that resulted in noncompliance with the required board composition requirements. Cause: The City encountered challenges in filling board vacancies including COVID-19. Effect: The City is not in compliance with the Tri-Partite Board requirements. Questioned Costs: None Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the City update policies and procedures over the Tri-Partite Board to comply with the composition requirements of the CSBG Act. Management Response: The City is currently working with the State of California Department of Community Services and Development to comply with the Tri-Partite Board requirements.