Finding Text
Finding Reference Number: SA 2021-006 Timely Reporting and Return of Unspent Grant Advance
AL Number: 21.019
Assistance Listing Title: COVID-19 – Coronavirus Relief Fund
Federal Agency: Department of Treasury
Pass Through Entity: Yolo County, California Department of Finance
Federal Award Identification Number: Unavailable (Yolo County) and 607 (California Department of Finance)
Criteria: Attachment 1 to the City’s CARES Homeless Assistance Grant and Attachment 1 to the City’s CARES Business Assistance Grant with Yolo County both require the City to file a final a statement of cumulative costs incurred, including cost sharing, with the County’s Financial Contact no later than 30 days after the project period end date, or January 29, 2021. We also noted that Attachment 4 to each of the grants indicated a different due date for the final report, which is within 60 days after the end of the period of performance, or February 28, 2021. Finally, Attachment 1 of each grant also indicate that any unspent proceeds associated with the grants of December 30, 2020 was to be returned to the County no later than January 15, 2021.
Condition: The City filed the final report for the CARES Homeless Assistance Grant with the County on March 11, 2021 and did not return the unspent grant advance of $27,617 to the County until March 29, 2021.
The City filed the final report for the CARES Business Assistance Grant with the County on March 8, 2021 and did not return the unspent grant advance of $222 to the County until January 21, 2021.
Effect: The City is not in compliance with the timely reporting and timely return of unspent funds requirements of the grant award agreements.
Cause: We understand the delays in filing the reports returning the unspent grant funds timely were due to staff turnover.
Recommendation: The City should ensure grant reports are filed timely in accordance with grant agreement reporting deadlines and grant agreements should be reviewed for other compliance requirements, such as deadlines for the return of unexpended grant funds. In addition, City staff should clarify with grantors if there are conflicting reporting deadlines within the grant agreement.
View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.