Finding 637072 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-04
Audit: 52110
Organization: City of Irvine (CA)

AI Summary

  • Core Issue: The City failed to file a required FFATA report for a subaward exceeding $30,000.
  • Impacted Requirements: Compliance with FFATA sub-award reporting requirements for federal grants over $30,000.
  • Recommended Follow-Up: Establish policies to ensure timely FFATA reporting for all applicable subawards.

Finding Text

Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 ? Emergency Rental Assistance Program Federal Award Identification Number and Year: 20-0150-0-1-604, fiscal year 2021-2022 Assistance Listings Number: 21.023 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: Reporting: Prime recipients awarded a federal grant greater than or equal to $30,000 are subject to Federal Funding Accountability and Transparency Act (FFATA) sub-award reporting requirements as outlined in the Office of Management and Budgets guidance issued August 13, 2020. The prime recipient is required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: The City is a prime recipient and provided subawards totaling $1,538,641 to one recipient, with one subrecipient over the $30,000 reporting threshold. No FFATA report was filed for this recipient. Questioned costs: None Context: The City is a prime recipient and provided subawards totaling $1,538,641 to one recipient, which is over the $30,000 reporting threshold. No FFATA report was filed for this recipient. Cause: The City was not aware that the FFATA reporting requirements applied to this Federal award. Effect: The City was not in compliance with the FFATA reporting requirements. Repeat Finding: No. Recommendation: We recommend the City implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards. View of responsible officials: There is no disagreement with the audit finding.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 60630 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $56.43M
21.023 Emergency Rental Assistance Program $8.25M
14.218 Community Development Block Grants/entitlement Grants $591,284
16.922 Equitable Sharing Program $221,984
14.231 Emergency Solutions Grant Program $205,544
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $172,994
14.239 Home Investment Partnerships Program $102,842
20.600 State and Community Highway Safety $73,708
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $68,385
21.000 Equitable Sharing Program $51,270
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $36,035
93.053 Nutrition Services Incentive Program $35,743
20.205 Highway Planning and Construction $21,120
97.042 Emergency Management Performance Grants $13,771
97.067 Homeland Security Grant Program $1,211
16.738 Edward Byrne Memorial Justice Assistance Grant Program $999