Finding 390054 (2023-002)

- Repeat Finding
Requirement
J
Questioned Costs
-
Year
2023
Accepted
2024-03-29
Audit: 300908
Organization: City of Willows (CA)

AI Summary

  • Core Issue: The City failed to file the CDBG Annual Performance Report by the September 30, 2023 deadline.
  • Impacted Requirements: This non-compliance is due to inadequate monitoring of filing requirements, marking it as a repeat finding from the previous year.
  • Recommended Follow-Up: The City should establish procedures to ensure timely filing of the CDBG Annual Performance Report in the future.

Finding Text

Name: Community Development Block Grant/State's Program and Non-Entitlement Grants in Hawaii CFDA #: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass-Through: State Department of Housing and Community Development Award No.: Various Year: 2022/2023 Compliance Requirement: Program Income Criteria: The CDBG Annual Performance Report was required to be filed with the State Department of Housing and Community Development by September 30, 2023. Condition: The City has not filed the CDBG Annual Performance Report by the required date. Cause: There was not adequate monitoring of CDBG filing requirements related to the CDBG Annual Performance Report to ensure that it was filed by the required due date. Effect: The City did not file the CDBG Annual Performance Report by the required due date. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The CDBG Annual Performance Report was unavailable for review. Repeat Finding: This is a repeat of prior year finding 2022-002. Recommendation: We recommend that the City develop procedures to ensure that the CDBG Annual Performance Report is filed by the required due date. Views of Responsible Officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for views of responsible officials and management's responses.

Corrective Action Plan

We recommend that the City develop procedures to ensure that the CDBG Annual Performance Report is filed by the required due date. Management's Response: The City concurs with the finding. Responsible Individual: Marti Brown, City Manager. Corrective Action Plan: The City has recently brought on staff to complete the periodic reports required by HCD. It is the intent of the City to have this finding resolved by the end of FY 2023-24. Anticipated Completion Date: June 2024.

Categories

Subrecipient Monitoring Program Income

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $5.08M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $2.01M
97.044 Assistance to Firefighters Grant $763,848
21.027 Coronavirus State and Local Fiscal Recovery Funds $282,130
10.766 Community Facilities Loans and Grants $33,154