Finding 605311 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 25588
Organization: City of Concord (CA)

AI Summary

  • Core Issue: The City failed to report two subawards over $30,000 in the FSRS, violating FFATA requirements.
  • Impacted Requirements: Compliance with FFATA mandates for reporting first-tier subawards and maintaining accurate records.
  • Recommended Follow-up: Review all subawards over $30,000 for proper FFATA reporting and establish procedures for ongoing accuracy and updates.

Finding Text

Finding Reference Number: SA2022-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant ? Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-21-MC-06-0009 COVID-19 ? BC-20-MW-06-0009 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 noted that the City had two subawards during fiscal year 2022 that were than $30,000, but City staff was not able to provide documentation that the subawards were reported in the FSRS. Cause: We understand that program staff were not familiar with the FFATA reporting requirements. Effect: The City is not in compliance with the FFATA reporting requirements. Recommendation: The City should review all first-tier subaward agreements of $30,000 or more to ensure that FFATA reporting is completed. In addition, 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.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 28866 2022-001
    Significant Deficiency
  • 28867 2022-002
    Significant Deficiency
  • 28868 2022-003
    Significant Deficiency
  • 28869 2022-002
    Significant Deficiency
  • 28870 2022-003
    Significant Deficiency
  • 605308 2022-001
    Significant Deficiency
  • 605309 2022-002
    Significant Deficiency
  • 605310 2022-003
    Significant Deficiency
  • 605312 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $5.67M
14.218 Community Development Block Grants/entitlement Grants $1.39M
20.205 Highway Planning and Construction $1.06M
14.218 Covid-19 - Community Block Developement $138,083
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $54,142
20.600 State and Community Highway Safety $20,522
16.922 Equitable Sharing Program $4,879
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3,316