Finding 971414 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-04-29
Audit: 304861
Organization: City of Turlock (CA)

AI Summary

  • Core Issue: The City failed to apply wastewater credits to customer accounts within the required 60-day timeframe, leading to potential non-compliance with grant conditions.
  • Impacted Requirements: Compliance with California Water and Wastewater Arrearage Payment Program Guidelines, specifically the timely allocation of bill credits.
  • Recommended Follow-Up: Develop procedures for timely grant fund usage and ensure communication with the grantor regarding any delays, retaining documentation of these communications.

Finding Text

Finding Reference Number: SA2022-002 Compliance with Grant Deadlines Assistance Listing Numbers: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: SLFRP4371 266737 Criteria: California Water and Wastewater Arrearage Payment Program Guidelines Appendix A, Section 6.2.1, Notification of Customer Bill Credits, requires that the City allocate Wastewater Arrearage Program payments as bill credits to customer accounts within 60 days of receiving payment or August 5, 2022. Condition: The City calculated the customer arrearages and credits to be applied as of June 15, 2021, but did not apply the wastewater credits to the customer accounts until November 8, 2022. Cause: We understand that the delay was caused by problems with applying the credits in the City’s new utility billing system and technical assistance was needed from the utility billing system vendor to complete the process. However, City staff could not provide documentation that the delay was communicated to the grantor. Effect: The City is not in compliance with the terms and conditions of payment related to the required program deadlines of the California Arrearage Payment Programs. As a result, the City could have been required to return moneys to the grantor. Recommendation: Although it does not appear that the grantor disallowed any of the program costs, the City must develop procedures to ensure compliance with grant award terms and conditions of payment, including timely use of grant funds. In the event the City encounters delays that affect timely compliance, the City should communicate with the grantor and retain documentation of any such communications to show that they occurred timely and the grantor was aware of the delay. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.

Categories

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Other Findings in this Audit

  • 394971 2022-001
    Material Weakness Repeat
  • 394972 2022-002
    Significant Deficiency
  • 394973 2022-003
    Material Weakness
  • 394974 2022-003
    Material Weakness
  • 394975 2022-004
    Significant Deficiency
  • 394976 2022-004
    Significant Deficiency
  • 971413 2022-001
    Material Weakness Repeat
  • 971415 2022-003
    Material Weakness
  • 971416 2022-003
    Material Weakness
  • 971417 2022-004
    Significant Deficiency
  • 971418 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.45M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $719,197
21.027 Coronavirus State and Local Fiscal Recovery Funds $217,137
16.710 Public Safety Partnership and Community Policing Grants $166,667
14.239 Home Investment Partnerships Program $116,890
20.507 Federal Transit_formula Grants $98,257
16.738 Edward Byrne Memorial Justice Assistance Grant Program $56,675
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $14,481
20.600 State and Community Highway Safety $14,469
16.034 Coronavirus Emergency Supplemental Funding Program $5,980