FAC Explorer

Finding 480332 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-08-04
Audit: 316559
Organization: City of Manteca (CA)
Auditor: Maze & Associates

AI Summary

  • Core Issue: The City failed to meet the reporting deadline for the Q2 2022 Project and Expenditure Report, submitting it late due to staffing shortages.
  • Impacted Requirements: This non-compliance violates the award terms of the CSLFRF program, which mandates timely reporting as per Treasury guidelines.
  • Recommended Follow-Up: The City should create and implement procedures to ensure all future reports are submitted on time to comply with grant requirements.

Finding Text

Finding #SA2022-004 Compliance with Grant Reporting Deadlines Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: 68-0281986 Criteria: The award terms and conditions of the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) agreement with the Department of the Treasury requires that the City “agrees to comply with any reporting obligations established by Treasury as they relate to this award”. The SLFRF Compliance and Reporting Guidance require the filing of a quarterly Project and Expenditure Report that is due by the end of the month following each quarter. Condition: We selected the Q1 2022 (Jan-Mar 2022) and Q2 2022 (April-June 2022) Project and Expenditure Reports for testing of timely filing and noted the Q1 2022 report was filed timely on April 28, 2022 but the Q2 2022 report was not filed until September 1, 2022. Cause: Due to staffing shortages, the City was not able to complete reporting timely. Effect: The City is not in compliance with the award terms and conditions of the CSLFRF program. Recommendation: The City must develop procedures to ensure compliance with the timely reporting provisions of the grant award terms and conditions and the SLFRF Compliance and Reporting Guidance. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.

Corrective Action Plan

Finding #SA2022-004 Compliance with Grant Reporting Deadlines Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: 68-0281986 • Name(s) of the contact person: Shay Narayan, Director of Finance; Carmen Gusman, Deputy Director of Finance • Corrective Action Plan: The City is implementing procedures to ensure all Grant reporting’s are filed on time. Enhanced collaboration between the Finance Department and other Departments, especially regarding agreed upon procedures for Federal Grants record keeping, will help with timely and accurate submissions of reimbursement claims and reporting. Finance staff is currently reviewing a draft procedures document which comprehensively outlines the City’s responsibilities for administrating Federal Grants. Once City Departments begin utilizing the procedures document, the timeliness and accuracy of filing and reporting should improve. • Anticipated Completion Date: 12/31/24

Categories

Reporting Special Tests & Provisions

Other Findings in this Audit

  • 480327 2022-007
    Material Weakness Repeat
  • 480328 2022-008
    Material Weakness
  • 480329 2022-007
    Material Weakness Repeat
  • 480330 2022-008
    Material Weakness
  • 480331 2022-003
    Material Weakness
  • 480333 2022-005
    Material Weakness
  • 480334 2022-006
    Material Weakness
  • 480335 2022-003
    Material Weakness
  • 480336 2022-004
    Significant Deficiency
  • 480337 2022-005
    Material Weakness
  • 480338 2022-006
    Material Weakness
  • 480339 2022-002
    Significant Deficiency
  • 1056769 2022-007
    Material Weakness Repeat
  • 1056770 2022-008
    Material Weakness
  • 1056771 2022-007
    Material Weakness Repeat
  • 1056772 2022-008
    Material Weakness
  • 1056773 2022-003
    Material Weakness
  • 1056774 2022-004
    Significant Deficiency
  • 1056775 2022-005
    Material Weakness
  • 1056776 2022-006
    Material Weakness
  • 1056777 2022-003
    Material Weakness
  • 1056778 2022-004
    Significant Deficiency
  • 1056779 2022-005
    Material Weakness
  • 1056780 2022-006
    Material Weakness
  • 1056781 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.507 Federal Transit_formula Grants $1.66M
21.027 Coronavirus State and Local Fiscal Recovery Funds $735,218
14.218 Community Development Block Grants/entitlement Grants $359,800
97.083 Staffing for Adequate Fire and Emergency Response (safer) $146,104
20.205 Highway Planning and Construction $64,802
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $56,218
16.034 Coronavirus Emergency Supplemental Funding Program $53,798
20.616 National Priority Safety Programs $40,192
20.600 State and Community Highway Safety $37,825
16.738 Edward Byrne Memorial Justice Assistance Grant Program $29,993
97.044 Assistance to Firefighters Grant $3,091