FAC Explorer

Audit 52110

FY End
2022-06-30
Total Expended
$71.23M
Findings
2
Programs
16
Organization: City of Irvine (CA)
Year: 2022 Accepted: 2022-12-04
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
60630 2022-001 Significant Deficiency - L
637072 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $56.43M Yes 0
21.023 Emergency Rental Assistance Program $8.25M Yes 0
14.218 Community Development Block Grants/entitlement Grants $591,284 - 0
16.922 Equitable Sharing Program $221,984 - 0
14.231 Emergency Solutions Grant Program $205,544 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $172,994 - 0
14.239 Home Investment Partnerships Program $102,842 - 0
20.600 State and Community Highway Safety $73,708 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $68,385 - 0
21.000 Equitable Sharing Program $51,270 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $36,035 - 0
93.053 Nutrition Services Incentive Program $35,743 - 0
20.205 Highway Planning and Construction $21,120 - 0
97.042 Emergency Management Performance Grants $13,771 - 0
97.067 Homeland Security Grant Program $1,211 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $999 - 0

Contacts

Name Title Type
WANRBCLK1AD7 Teri Washle Auditee
9497246031 Nitin Patel Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATIONThe accompanying Schedules of Expenditures of Federal and Selected State Awards (the Schedule) include the federal and state award activities of the City of Irvine, California (the City), under programs of the federal government and the State of California, as well as federal and state financial assistance passed through other government agencies for the year ended June 30, 2022. The information in the Schedule of Expenditures of Federal Awards (SEFA) 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 Schedules present only a selected portion of the operations of the City, they are not intended to, and do not, present the financial statements of the City. The Citys reporting entity is defined in Note 1 of the notes to the Citys financial statements.BASIS OF ACCOUNTINGThe accompanying Schedule is presented using the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in the Note 1 of the notes to the Citys financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. The information in the SEFA is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass through entity identifying numbers are identified where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 ? Emergency Rental Assistance Program Federal Award Identification Number and Year: 20-0150-0-1-604, fiscal year 2021-2022 Assistance Listings Number: 21.023 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: Reporting: Prime recipients awarded a federal grant greater than or equal to $30,000 are subject to Federal Funding Accountability and Transparency Act (FFATA) sub-award reporting requirements as outlined in the Office of Management and Budgets guidance issued August 13, 2020. The prime recipient is required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: The City is a prime recipient and provided subawards totaling $1,538,641 to one recipient, with one subrecipient over the $30,000 reporting threshold. No FFATA report was filed for this recipient. Questioned costs: None Context: The City is a prime recipient and provided subawards totaling $1,538,641 to one recipient, which is over the $30,000 reporting threshold. No FFATA report was filed for this recipient. Cause: The City was not aware that the FFATA reporting requirements applied to this Federal award. Effect: The City was not in compliance with the FFATA reporting requirements. Repeat Finding: No. Recommendation: We recommend the City implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards. View of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 ? Emergency Rental Assistance Program Federal Award Identification Number and Year: 20-0150-0-1-604, fiscal year 2021-2022 Assistance Listings Number: 21.023 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: Reporting: Prime recipients awarded a federal grant greater than or equal to $30,000 are subject to Federal Funding Accountability and Transparency Act (FFATA) sub-award reporting requirements as outlined in the Office of Management and Budgets guidance issued August 13, 2020. The prime recipient is required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: The City is a prime recipient and provided subawards totaling $1,538,641 to one recipient, with one subrecipient over the $30,000 reporting threshold. No FFATA report was filed for this recipient. Questioned costs: None Context: The City is a prime recipient and provided subawards totaling $1,538,641 to one recipient, which is over the $30,000 reporting threshold. No FFATA report was filed for this recipient. Cause: The City was not aware that the FFATA reporting requirements applied to this Federal award. Effect: The City was not in compliance with the FFATA reporting requirements. Repeat Finding: No. Recommendation: We recommend the City implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards. View of responsible officials: There is no disagreement with the audit finding.