Finding 575126 (2022-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-08-28
Audit: 365226
Organization: City of Davis (CA)

AI Summary

  • Core Issue: The City failed to report subawards over $30,000 in a timely manner to the FSRS, violating FFATA requirements.
  • Impacted Requirements: Compliance with FFATA mandates for timely reporting of first-tier subawards and amendments.
  • Recommended Follow-Up: Implement procedures to ensure accurate and timely FFATA reporting, including updates for contract amendments.

Finding Text

Finding Reference Number: SA 2022-003 Federal Funding Accountability and Transparency Act (FFATA) Reporting AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-14-MC-06-0037, B-15-MC-06-0037, B-16-MC-06-0037, B-17-MC-06-0037, B-18-MC-06-0037, B-19-MC-06-0037, B-20-MC-06-0037, B-20-MW-06-0037, B-21-MC-06-0037 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 three of the City’s subawards for testing of the reporting on the FSRS. The three subawards tested were comprised of two vendor contracts and one subgrant that were all more than $30,000. Although we noted that all three subawards tested were included in the FSRS, one was not reported until January 14, 2024 and two were not reported until July 28, 2025. Effect: The City is not in compliance with the FFATA reporting requirements. Cause: We understand the contracts were not reported timely in the FSRS due to City staff oversight. Identification as a Repeat Finding: Yes, since 2021 Recommendation: Although the City provided documentation that the FSRS was updated subsequent to fiscal year 2022, 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.

Corrective Action Plan

Finding Reference Number: SA 2022-003 Federal Funding Accountability and Transparency Act (FFATA) Reporting AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-14-MC-06-0037, B-15-MC-06-0037, B-16-MC-06-0037, B-17-MC-06-0037, B-18-MC-06-0037, B-19-MC-06-0037, B-20-MC-06-0037, B-20-MW-06-0037, B-21-MC-06-0037 • Fiscal Year of Initial Finding: 2021 • Name(s) of the contact person: Jennifer Block, Management Analyst • Corrective Action Plan: The City has an existing FFATA Procedure. All relevant staff (those working with federal funds) will receive training on the procedure to ensure familiarity with it and understanding of the requirements to complete FFATA reporting. The City filed the missing report in March 2024. • Anticipated Completion Date: March 10, 2024

Categories

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 575124 2022-001
    Material Weakness Repeat
  • 575125 2022-002
    Material Weakness Repeat
  • 575127 2022-004
    Material Weakness Repeat
  • 575128 2022-005
    Material Weakness
  • 575129 2022-006
    Material Weakness
  • 575130 2022-001
    Material Weakness Repeat
  • 575131 2022-002
    Material Weakness Repeat
  • 575132 2022-003
    Material Weakness Repeat
  • 575133 2022-004
    Material Weakness Repeat
  • 575134 2022-005
    Material Weakness
  • 575135 2022-006
    Material Weakness
  • 575136 2022-007
    Significant Deficiency
  • 575137 2022-008
    Significant Deficiency
  • 575138 2022-009
    Significant Deficiency
  • 575139 2022-009
    Significant Deficiency
  • 575140 2022-009
    Significant Deficiency
  • 1151566 2022-001
    Material Weakness Repeat
  • 1151567 2022-002
    Material Weakness Repeat
  • 1151568 2022-003
    Material Weakness Repeat
  • 1151569 2022-004
    Material Weakness Repeat
  • 1151570 2022-005
    Material Weakness
  • 1151571 2022-006
    Material Weakness
  • 1151572 2022-001
    Material Weakness Repeat
  • 1151573 2022-002
    Material Weakness Repeat
  • 1151574 2022-003
    Material Weakness Repeat
  • 1151575 2022-004
    Material Weakness Repeat
  • 1151576 2022-005
    Material Weakness
  • 1151577 2022-006
    Material Weakness
  • 1151578 2022-007
    Significant Deficiency
  • 1151579 2022-008
    Significant Deficiency
  • 1151580 2022-009
    Significant Deficiency
  • 1151581 2022-009
    Significant Deficiency
  • 1151582 2022-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.08M
20.507 Federal Transit Formula Grants $2.83M
20.205 Highway Planning and Construction $1.57M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $1.06M
14.218 Community Development Block Grants/entitlement Grants $302,823
14.235 Supportive Housing Program $78,419
93.569 Community Services Block Grant $65,437
14.239 Home Investment Partnerships Program $50,355
97.029 Flood Mitigation Assistance $32,249
59.075 Shuttered Venue Operators Grant Program $9,361
15.904 Historic Preservation Fund Grants-in-Aid $5,000
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $2,112