Finding 34696 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 36521
Organization: City of South San Francisco (CA)

AI Summary

  • Core Issue: The City failed to report two subawards over $30,000 in the FSRS, violating FFATA requirements.
  • Impacted Requirements: Compliance with FFATA mandates for reporting first-tier subawards and maintaining accurate records of any amendments.
  • Recommended Follow-Up: Review all subawards over $30,000 for proper FFATA reporting and establish procedures to ensure ongoing accuracy and compliance.

Finding Text

Finding Reference Number: SA2022-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0042 COVID-19 ? B-20-MW-06-0042 CDBG Daly City Pass Through #Not Available Name of Pass-through Entity: City of Daly City Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252 that are codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subawards that are entered into the FSRS System should be maintained so that any amendments to the subawards are also reflected in the system. Condition: We selected two of the City?s subawards for testing of the reporting on the FSRS. The two subawards tested were both more than $30,000. City staff was not able to provide documentation that the subawards were reported in the FSRS. Cause: We understand that program staff were not familiar with the FFATA reporting requirements. Effect: The City is not in compliance with the FFATA reporting requirements. Recommendation: The City should review all first-tier subaward agreements of $30,000 or more to ensure that FFATA reporting is completed. In addition, the City should develop procedures to ensure that FFATA reporting is accurate at all times and reflects any contract amendments and final subaward funding amounts. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 34695 2022-002
    Material Weakness
  • 34697 2022-002
    Material Weakness
  • 34698 2022-003
    Material Weakness
  • 34699 2022-003
    Material Weakness
  • 34700 2022-003
    Material Weakness
  • 34701 2022-004
    Material Weakness
  • 34702 2022-004
    Material Weakness
  • 34703 2022-004
    Material Weakness
  • 34704 2022-005
    Material Weakness
  • 34705 2022-005
    Material Weakness
  • 34706 2022-005
    Material Weakness
  • 34707 2022-006
    -
  • 611137 2022-002
    Material Weakness
  • 611138 2022-002
    Material Weakness
  • 611139 2022-002
    Material Weakness
  • 611140 2022-003
    Material Weakness
  • 611141 2022-003
    Material Weakness
  • 611142 2022-003
    Material Weakness
  • 611143 2022-004
    Material Weakness
  • 611144 2022-004
    Material Weakness
  • 611145 2022-004
    Material Weakness
  • 611146 2022-005
    Material Weakness
  • 611147 2022-005
    Material Weakness
  • 611148 2022-005
    Material Weakness
  • 611149 2022-006
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $3.76M
16.922 Equitable Sharing Program $836,048
20.205 Highway Planning and Construction $634,337
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $106,354
11.307 Economic Adjustment Assistance $88,886
20.600 State and Community Highway Safety $82,417
45.310 Grants to States $64,732
21.016 Equitable Sharing $40,887
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $40,451
10.558 Child and Adult Care Food Program $31,540
14.218 Community Development Block Grants/entitlement Grants $22,000
14.239 Home Investment Partnerships Program $14,842
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $8,800