St. Mary's Center

Federal Grantor: Department of Housing and Urban Development Pass-through: City of Oakland Finding 2020-001 ? Emergency Solutions Grants Program ? CFDA No. 14.231; Grant No. 1004582 (PATH Housing & Shelter) Condition: For the year ended June 30, 2020, St. Mary?s Center?s written procurement policy did not contain the requirements of 2 CFR section 200.318 through 200.326 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria: In accordance with 2 CFR section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Cause: St. Mary?s Center?s procurement policy for the year ended June 30, 2020 did not include the requirements of 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Questioned Costs: None Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Repeat Finding from Prior Year: No Recommendation: St. Mary?s Center should ensure compliance with Uniform Guidance. Views of Responsible Officials: Agrees.

Federal Grantor: Department of Health and Human Services Pass-through: County of Alameda Finding 2020-002 ? Area Agency on Aging ? CFDA No. 93.044; Grant No. 23730 Condition: For the year ended June 30, 2020, St. Mary?s Center could not provide current supporting documentation that verifies a client?s participation in the program. Criteria: 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Cause: St. Mary?s Center has established procedures that require the completion of an intake form or other appropriate form providing evidence of a client?s participation in a program. However, the procedures are not being consistently followed. Questioned Costs: None Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Context: Three programs with a combined sample of 39 participants was selected from a population of 375 participants. The tests found 9 participants that did not have current supporting documentation. Repeat Finding from Prior Year: No Recommendation: St. Mary?s Center should consistently follow established procedures. Views of Responsible Officials: Agrees.