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17 <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 />2023-002 - 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: Federal Financial Reports (SF-425) should be submitted within <br />30 days of the end of each quarter. <br />Condition: Three of the four reports for the fiscal year ended June 30, 2023 were not submitted <br />timely. <br />Questioned Costs: None. <br />Context: Three of four reports required during the fiscal year were not submitted timely. <br />Cause: There was turnover in the department and the tracking of reporting deadlines was tracked <br />personally by an employee who terminated employment with the City. <br />Effect: The City did not timely comply with its reporting requirements. <br />Repeat Finding: This is not a repeat finding. <br />Recommendation: We recommend that the City review its processes for managing grants, whereby <br />deadlines for reporting, and other compliance requirements, are not isolated solely within one <br />individual's tracking system. <br />Views of Responsible Officials: The department administering the COVID-19 – Community <br />Programs to Improve Minority Health Grant will review and update procedures to ensure the status of <br />all federal grant compliance requirements are properly tracked. Grant related documents and files will <br />be saved in a secure network location that can be accessed by grant managers. When there is <br />employee turnover, the department will ensure effective knowledge transfer takes place to maintain <br />continued compliance with federal grant requirements.