FAC Explorer

Audit 48501

FY End
2022-06-30
Total Expended
$1.70M
Findings
2
Programs
6
Organization: City of Bell, California (CA)
Year: 2022 Accepted: 2023-03-30
Auditor: The Pun Group

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43409 2022-002 Significant Deficiency - I
619851 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.08M Yes 1
14.218 Community Development Block Grants/entitlement Grants $50,000 - 0
20.205 Highway Planning and Construction $32,634 - 0
21.016 Equitable Sharing $21,910 - 0
20.600 State and Community Highway Safety $13,396 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $12,175 - 0

Contacts

Name Title Type
F1VDLCPAT2J3 Elisa Gratil Auditee
3235886211 Frances J. Kuo Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The activity of the Citys federal award programs is reported within the General Fund, the special revenue funds and the capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the General Fund, the special revenue funds and the capital projects funds as described in Note 1 to the Citys basic financial statements. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in, the preparation of the Citys basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Finding 2022-002 Procurement and Suspension and Debarment ? Internal Control and Compliance over Suspension and Debarment Identification of the Federal Program: Assistance Listing Number: 21.027 Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency: U.S. Department of Treasury Federal Award Identification Number: 1505-0271 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: During the audit, we noticed that the City did not perform suspension and debarment checks on the contractors that they hired with CSLFRF monies. Cause: The City does not have formal policies and process in place to ensure the suspension and debarment review process over vendors that provides goods or services to the City?s programs was conducted prior to enter into contract. Effect or Potential Effect: Without verifying whether vendors are suspended or debarred from working on federally-funded projects prior to the contract awarded, the City could be contracting with vendors that are prohibited from working on federally funded projects. Questioned Costs: None noted. Context: See condition above for the context of the finding. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: We recommended the City develop policies and procedures to incorporate the suspension and debarment verification prior to awarding contracts. Views of Responsible Officials: Management concurs with the finding and agrees to implement necessary corrective procedures.
Finding 2022-002
Finding 2022-002 Procurement and Suspension and Debarment ? Internal Control and Compliance over Suspension and Debarment Identification of the Federal Program: Assistance Listing Number: 21.027 Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Agency: U.S. Department of Treasury Federal Award Identification Number: 1505-0271 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: During the audit, we noticed that the City did not perform suspension and debarment checks on the contractors that they hired with CSLFRF monies. Cause: The City does not have formal policies and process in place to ensure the suspension and debarment review process over vendors that provides goods or services to the City?s programs was conducted prior to enter into contract. Effect or Potential Effect: Without verifying whether vendors are suspended or debarred from working on federally-funded projects prior to the contract awarded, the City could be contracting with vendors that are prohibited from working on federally funded projects. Questioned Costs: None noted. Context: See condition above for the context of the finding. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: We recommended the City develop policies and procedures to incorporate the suspension and debarment verification prior to awarding contracts. Views of Responsible Officials: Management concurs with the finding and agrees to implement necessary corrective procedures.