Laserfiche WebLink
16 <br />CITY OF SANTA ANA, CALIFORNIA <br />SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) <br />FOR THE YEAR ENDED JUNE 30, 2023 <br />Section II – Financial Statement Findings <br />Our audit did not disclose any matters required to be reported in accordance with Government <br />Auditing Standards. <br />Section III – Findings and Questioned Costs – Major Federal Programs <br />2023-001 - Reporting <br />Federal Agency: U.S. Department of Health and Human Services <br />Federal Program Name: COVID-19 - Community Programs to Improve Minority Health Grant <br />Assistance Listing Number: 93.137 <br />Award Period: July 1, 2021, through December 30, 2023 <br />Type of Finding: Significant Deficiency in Internal Control over Compliance and other matter <br />Criteria or Specific Requirement: Prime recipients awarded a federal grant greater than or equal <br />to $30,000 are subject to FFATA sub-award reporting requirements as outlined in the Office of <br />Management and Budgets guidance issued August 13, 2020. The prime recipient is required to file a <br />FFATA subaward report by the end of the month following the month in which the prime recipient <br />awards any sub-grant greater than or equal to $30,000. <br />Condition: The City is a prime recipient and provided subawards totaling $3,599,804 to four <br />recipients, each over the $30,000 reporting threshold. FFATA reports were not filed for these sub- <br />grants awarded until after inquiry by auditors. <br />Questioned Costs: None. <br />Context: The City is a prime recipient and provided subawards totaling $3,599,804 to four recipients, <br />each over the $30,000 reporting threshold. FFATA reports were not filed for these sub-grants <br />awarded until after inquiry by auditors. <br />Cause: There was turnover in the department overseeing the program and knowledge of FFATA <br />reporting requirements, if any, was not passed along due to the turnover. <br />Effect: The City was not in compliance with the FFATA reporting requirements. <br />Repeat Finding: This is not a repeat finding. <br />Recommendation: We recommend the City implement policies and procedures to ensure that <br />FFATA reporting occurs for all subawards of $30,000 or more for all federal awards and that the <br />reporting be performed timely. <br />Views of Responsible Officials: The City’s Grant Management Policy requires grant administering <br />departments to ensure compliance with the Uniform Guidance and all other requirements per their <br />grant agreements. The City will update its procedures for accepting new federal grant awards and <br />inform departments of the Uniform Guidance and Compliance Supplement, including the FFATA <br />reporting requirements.