FAC Explorer

Audit 56768

FY End
2022-06-30
Total Expended
$105.77M
Findings
2
Programs
26
Organization: City of Santa Ana (CA)
Year: 2022 Accepted: 2023-03-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61602 2022-001 Significant Deficiency - I
638044 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $44.20M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.23M Yes 1
14.231 Emergency Solutions Grant Program $7.03M - 0
14.218 Community Development Block Grants/entitlement Grants $5.69M - 0
14.879 Mainstream Vouchers $2.28M Yes 0
14.239 Home Investment Partnerships Program $2.15M Yes 0
21.023 Emergency Rental Assistance Program $1.87M Yes 0
97.067 Homeland Security Grant Program $1.68M - 0
17.259 Wia Youth Activities $836,319 - 0
16.710 Public Safety Partnership and Community Policing Grants $731,634 - 0
59.075 Shuttered Venue Operators Grant Program $689,120 - 0
20.600 State and Community Highway Safety $656,230 - 0
93.558 Temporary Assistance for Needy Families $624,147 - 0
16.922 Equitable Sharing Program $430,124 - 0
93.137 Community Programs to Improve Minority Health Grant Program $137,782 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $89,217 - 0
14.896 Family Self-Sufficiency Program $87,858 - 0
16.016 Culturally and Linguistically Specific Services Program $78,240 - 0
97.042 Emergency Management Performance Grants $48,338 - 0
16.835 Body Worn Camera Policy and Implementation $28,598 - 0
45.310 Grants to States $16,150 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $15,823 - 0
17.278 Wia Dislocated Worker Formula Grants $15,000 - 0
20.205 Highway Planning and Construction $6,643 - 0
17.258 Wia Adult Program $5,697 - 0
14.256 Arra- Neighborhood Stabilization Program 2 $17 - 0

Contacts

Name Title Type
KZE9G2M4GRX9 Alex Trinidad Auditee
7146475295 Daphnie Munoz Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying Schedules of Expenditures of Federal and State Awards (the Schedules)include the federal and state award activities of the City of Santa Ana, California (the City), underprograms of the federal government and the State of California, as well as federal and statefinancial 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 inaccordance with the requirements of Title 2 US Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the Schedules present only a selected portion of the operations ofthe City, they are not intended to, and do not, present the financial statements of the City. TheCitys reporting entity is defined in Note 1 of the notes to the Citys financial statements.2. BASIS OF ACCOUNTINGThe accompanying Schedules are presented using the modified accrual basis of accounting forgovernmental funds and the accrual basis for proprietary funds, which is described in the Note 1 ofthe notes to the Citys financial statements. Such expenditures are recognized following the costprinciples contained in the Uniform Guidance for all awards. The information in the SEFA ispresented in accordance with the requirements of the Uniform Guidance. Therefore, someamounts presented in the SEFA may differ from amounts presented in, or used in the preparationof, the basic financial statements. Pass-through entity identifying numbers are identified whereavailable. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 - Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: March 3, 2021, through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. The City should have internal controls designed to ensure compliance with those provisions. Condition: The City was not able to provide supporting documentation that the City verified the vendor was not suspended or debarred prior to entering the transaction. Questioned Costs: None. Context: There were twenty-five vendors during FY 21-22 that were a covered transaction for this program. Cause: The City did not maintain supporting documentation that the verification of suspension or debarment was performed prior to entering into a contract for three of the seven samples tested. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, we were not able to verify that the City followed their internal controls to ensure the vendor was not suspended or debarred prior to entering the transaction.
Finding 2022-001
2022-001 - Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: March 3, 2021, through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. The City should have internal controls designed to ensure compliance with those provisions. Condition: The City was not able to provide supporting documentation that the City verified the vendor was not suspended or debarred prior to entering the transaction. Questioned Costs: None. Context: There were twenty-five vendors during FY 21-22 that were a covered transaction for this program. Cause: The City did not maintain supporting documentation that the verification of suspension or debarment was performed prior to entering into a contract for three of the seven samples tested. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, we were not able to verify that the City followed their internal controls to ensure the vendor was not suspended or debarred prior to entering the transaction.