Finding 609057 (2022-002)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 27432
Organization: City of El Cajon (CA)

AI Summary

  • Core Issue: The City failed to report a subgrant over $50,000 to the FFATA Subaward Report System by the deadline.
  • Impacted Requirements: Noncompliance with 2 CFR Part 170 and CSLFRF guidance regarding subaward reporting.
  • Recommended Follow-Up: Implement a tracking system to ensure timely reporting of all required submissions.

Finding Text

2022-002 ? Subaward Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA) Noncompliance Federal Program Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number 21.027 Criteria The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000 threshold, however, CSLFRF-specific guidance provided a higher threshold of $50,000. Condition During the audit, we identified one subgrant greater than $50,000 which was awarded in the fiscal year 2021-22. It was noted that FFATA subaward reporting was not submitted. The dollar amount of this subaward was $118,810. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management?s Response See Corrective Action Plan.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 32614 2022-001
    Significant Deficiency
  • 32615 2022-002
    - Repeat
  • 32616 2022-003
    Significant Deficiency
  • 32617 2022-004
    -
  • 609056 2022-001
    Significant Deficiency
  • 609058 2022-003
    Significant Deficiency
  • 609059 2022-004
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.36M
14.218 Community Development Block Grants/entitlement Grants $1.42M
97.067 Homeland Security Grant Program $435,256
14.239 Home Investment Partnerships Program $75,752
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $51,186
16.922 Equitable Sharing Program $42,410
20.600 State and Community Highway Safety $30,403
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $17,478
20.205 Highway Planning and Construction $12,624
16.034 Coronavirus Emergency Supplemental Funding Program $7,752