Finding 44417 (2022-001)

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Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-03-05
Audit: 51516
Organization: City of Milpitas (CA)

AI Summary

  • Core Issue: The City exceeded the 15% cap for public service activities, reporting 28.66%, which is $118,138.19 over the limit.
  • Impacted Requirements: Non-compliance with Section 105(a)(8) of the HCDA and 24 CFR 570.201(e) could lead to ineligible costs needing repayment to HUD.
  • Recommended Follow-Up: Review and update policies to ensure future compliance with public service funding regulations.

Finding Text

Section 105(a)(8) of the HCDA and 24 CFR 570.201(e) of the CDBG entitlement regulations clarify the 15 percent limitation for public services activities. If the City does not adhere to the requirements for eligible activities, costs incurred under the program may be deemed ineligible and need to be returned to the grantor. Based on the grantor?s preliminary review for the fiscal year 2021 Consolidated Annual Performance and Evaluation Report (CAPER), it?s noted that the percent of funds obligated for public service activities was reported at 28.66%, which was over the 15% cap by $118,138.19 in the PR26 Part IV Public Service Cap Calculation section. This coverage appears to be caused by $158,746.65 expended for a coronavirus-related public service activity. These expenditures are not exempt from the public services cap because the CARES act stipulated that only 2019 and 2020 funds expended for the prevention, preparation, or response to coronavirus are exempt from the public service cap, however, this portion of activity was funded with 2021 grant funds. The preliminary finding states the city exceeded the 15% public service cap by $118,138.19, which upon the finalization of the CAPER review, would need to be repaid to HUD with non-federal funds. Staff should review and update policies and procedures to ensure compliance specifically with Section 105(a)(8) of the HCDA and 24 CFR 570.201(e) of the CDBG entitlement regulations.

Corrective Action Plan

Staff will update policies and procedures to ensure compliance specifically with Section 105(a)(8) of the HCDA and 24 CFR 570.201(e) of the CDBG entitlement regulations.

Categories

Eligibility HUD Housing Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $1.28M
20.205 Highway Planning and Construction $1.01M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $862,663
21.027 Coronavirus State and Local Fiscal Recovery Funds $248,048
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $126,335
97.067 Homeland Security Grant Program $106,837
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $25,195
97.042 Emergency Management Performance Grants $16,569
17.225 Unemployment Insurance $14,625
20.600 State and Community Highway Safety $13,479
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $11,999
93.053 Nutrition Services Incentive Program $3,667