Finding 960708 (2021-006)

Significant Deficiency
Requirement
LP
Questioned Costs
-
Year
2021
Accepted
2024-03-25
Audit: 297401
Organization: City of Davis (CA)

AI Summary

  • Core Issue: The City failed to submit final reports and return unspent grant funds on time, violating grant agreement terms.
  • Impacted Requirements: Reports were due by January 29, 2021, and unspent funds were to be returned by January 15, 2021; actual submissions were late.
  • Recommended Follow-Up: Ensure timely filing of reports and returns, review grant agreements for compliance, and clarify any conflicting deadlines with grantors.

Finding Text

Finding Reference Number: SA 2021-006 Timely Reporting and Return of Unspent Grant Advance AL Number: 21.019 Assistance Listing Title: COVID-19 – Coronavirus Relief Fund Federal Agency: Department of Treasury Pass Through Entity: Yolo County, California Department of Finance Federal Award Identification Number: Unavailable (Yolo County) and 607 (California Department of Finance) Criteria: Attachment 1 to the City’s CARES Homeless Assistance Grant and Attachment 1 to the City’s CARES Business Assistance Grant with Yolo County both require the City to file a final a statement of cumulative costs incurred, including cost sharing, with the County’s Financial Contact no later than 30 days after the project period end date, or January 29, 2021. We also noted that Attachment 4 to each of the grants indicated a different due date for the final report, which is within 60 days after the end of the period of performance, or February 28, 2021. Finally, Attachment 1 of each grant also indicate that any unspent proceeds associated with the grants of December 30, 2020 was to be returned to the County no later than January 15, 2021. Condition: The City filed the final report for the CARES Homeless Assistance Grant with the County on March 11, 2021 and did not return the unspent grant advance of $27,617 to the County until March 29, 2021. The City filed the final report for the CARES Business Assistance Grant with the County on March 8, 2021 and did not return the unspent grant advance of $222 to the County until January 21, 2021. Effect: The City is not in compliance with the timely reporting and timely return of unspent funds requirements of the grant award agreements. Cause: We understand the delays in filing the reports returning the unspent grant funds timely were due to staff turnover. Recommendation: The City should ensure grant reports are filed timely in accordance with grant agreement reporting deadlines and grant agreements should be reviewed for other compliance requirements, such as deadlines for the return of unexpended grant funds. In addition, City staff should clarify with grantors if there are conflicting reporting deadlines within the grant agreement. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.

Categories

Period of Performance Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 384252 2021-002
    Material Weakness
  • 384253 2021-003
    Material Weakness
  • 384254 2021-004
    Material Weakness
  • 384255 2021-005
    Material Weakness
  • 384256 2021-002
    Material Weakness
  • 384257 2021-003
    Material Weakness
  • 384258 2021-004
    Material Weakness
  • 384259 2021-005
    Material Weakness
  • 384260 2021-003
    Material Weakness
  • 384261 2021-001
    Significant Deficiency
  • 384262 2021-001
    Significant Deficiency
  • 384263 2021-001
    Significant Deficiency
  • 384264 2021-001
    Significant Deficiency
  • 384265 2021-006
    Significant Deficiency
  • 384266 2021-006
    Significant Deficiency
  • 960694 2021-002
    Material Weakness
  • 960695 2021-003
    Material Weakness
  • 960696 2021-004
    Material Weakness
  • 960697 2021-005
    Material Weakness
  • 960698 2021-002
    Material Weakness
  • 960699 2021-003
    Material Weakness
  • 960700 2021-004
    Material Weakness
  • 960701 2021-005
    Material Weakness
  • 960702 2021-003
    Material Weakness
  • 960703 2021-001
    Significant Deficiency
  • 960704 2021-001
    Significant Deficiency
  • 960705 2021-001
    Significant Deficiency
  • 960706 2021-001
    Significant Deficiency
  • 960707 2021-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $2.01M
20.507 Federal Transit_formula Grants $1.15M
21.019 Coronavirus Relief Fund $854,212
14.239 Home Investment Partnerships Program $756,822
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $530,529
14.218 Community Development Block Grants/entitlement Grants $414,828
93.569 Community Services Block Grant $64,721
14.235 Supportive Housing Program $57,891
97.029 Flood Mitigation Assistance $56,766