FAC Explorer

Audit 48309

FY End
2022-06-30
Total Expended
$21.74M
Findings
2
Programs
15
Organization: City of Burbank (CA)
Year: 2022 Accepted: 2023-03-08
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42263 2022-003 Significant Deficiency - B
618705 2022-003 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.31M Yes 1
14.218 Community Development Block Grants/entitlement Grants $459,604 - 0
14.871 Section 8 Housing Choice Vouchers $423,654 Yes 0
14.267 Continuum of Care Program $411,382 - 0
93.498 Provider Relief Fund $178,184 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $135,030 - 0
17.258 Wia Adult Program $130,500 - 0
14.239 Home Investment Partnerships Program $126,308 - 0
97.067 Homeland Security Grant Program $104,559 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $102,833 - 0
93.053 Nutrition Services Incentive Program $45,138 - 0
21.016 Equitable Sharing $28,415 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $26,162 - 0
21.019 Coronavirus Relief Fund $10,180 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1,000 - 0

Contacts

Name Title Type
N9Q5C7NS3JS5 Jennifer Becker Auditee
8182385507 Nitin Patel Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Burbank (the City) under programs of the federal government, as well as federal financial assistance passed through other government agencies for the year ended June 30, 2022. 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 statements of the City. The City's reporting entity is defined in Note 1 of the notes to the City's financial statements. NOTE 2SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in Note 1 of the notes to the City's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards with the exception of Federal Assistance Listing Number 21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
2022 ? 003 Federal agency: U.S. Department of Treasury Federal program title: Corona Virus State and Local Fiscal Recovery Funds Assistance Listings Number: 21.027 Pass-Through Agency: State of California Pass-Through Number(s): CAPP-PN-2021-06 / 68-0281986 Award Period: March 4, 2020 through June 15, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements requires that the financial management system of a non-Federal entity provide for accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with reporting requirements. Condition: Expenditures were incurred that were outside of the award period. Questioned costs: Known questions costs of $304. Based on the error rate of the population sampled, likely questioned costs are approximately $25,400. Context: 2 of 40 samples tested had questioned costs of Cause: Account balance changes took place between the time arrearage credits were calculated and the time they were posted. Effect: Credits were made to utility customer accounts on balances is excess of the balance that was in arrears during the program period. Repeat Finding: No. Recommendation: We recommend that the City review its procedures for the preparation and review of reporting for Federal grants, whereby amounts included on reports are reconciled to the City's accounting records.
Finding 2022-003
2022 ? 003 Federal agency: U.S. Department of Treasury Federal program title: Corona Virus State and Local Fiscal Recovery Funds Assistance Listings Number: 21.027 Pass-Through Agency: State of California Pass-Through Number(s): CAPP-PN-2021-06 / 68-0281986 Award Period: March 4, 2020 through June 15, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements requires that the financial management system of a non-Federal entity provide for accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with reporting requirements. Condition: Expenditures were incurred that were outside of the award period. Questioned costs: Known questions costs of $304. Based on the error rate of the population sampled, likely questioned costs are approximately $25,400. Context: 2 of 40 samples tested had questioned costs of Cause: Account balance changes took place between the time arrearage credits were calculated and the time they were posted. Effect: Credits were made to utility customer accounts on balances is excess of the balance that was in arrears during the program period. Repeat Finding: No. Recommendation: We recommend that the City review its procedures for the preparation and review of reporting for Federal grants, whereby amounts included on reports are reconciled to the City's accounting records.