Finding 609059 (2022-004)

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

AI Summary

  • Core Issue: Subrecipient agreements are missing required information, violating federal guidelines.
  • Impacted Requirements: 2 CFR Part 200.332 mandates specific details in agreements, including grant assistance numbers and audit obligations.
  • Recommended Follow-Up: The City should review and update agreements to comply with federal requirements to avoid jeopardizing future funding.

Finding Text

2022-004 ? Subrecipient Agreements Noncompliance Federal Program Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number 21.027 Criteria The requirements of 2 CFR Part 200.332 state the various requirements of subrecipient agreements, which include the assistance listing number of the grant funding being passed through, and indication that the subrecipient would be subject to single audit requirements as set forth in 2 CFR Part 200, Subpart F (Uniform Guidance). Condition During the audit, we noted the agreement with subrecipients did not include the items noted in criteria above. Cause The City did not have controls in place to ensure required information was included in the subrecipient agreement. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Recommendation We recommend the City review 2 CFR Part 200 to ensure information required in subrecipient agreements is properly included. Management?s Response See Corrective Action Plan.

Categories

Subrecipient Monitoring

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
  • 609057 2022-002
    - Repeat
  • 609058 2022-003
    Significant Deficiency

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