FAC Explorer

Audit 20291

FY End
2022-06-30
Total Expended
$37.47M
Findings
2
Programs
18
Organization: City of Roseville (CA)
Year: 2022 Accepted: 2023-03-30
Auditor: Lance Soll & Lunghard LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25863 2022-001 Significant Deficiency - B
602305 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $8.71M Yes 0
14.239 Home Investment Partnerships Program $8.63M - 0
14.871 Section 8 Housing Choice Vouchers $7.58M - 0
21.023 Emergency Rental Assistance Program $3.60M - 0
14.218 Community Development Block Grants/entitlement Grants $3.14M Yes 1
20.507 Federal Transit_formula Grants $2.04M - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $1.92M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $509,434 Yes 0
97.044 Assistance to Firefighters Grant $348,451 - 0
14.879 Mainstream Vouchers $280,900 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $194,926 - 0
14.U01 Covid-19 Emergency Housing Voucher $169,917 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $103,460 - 0
97.067 Homeland Security Grant Program $89,376 - 0
93.575 Child Care and Development Block Grant $79,068 - 0
97.607 Homeland Security Grant Program $40,316 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $26,730 - 0
16.922 Equitable Sharing Program $3 - 0

Contacts

Name Title Type
CL1ACZKW59E1 Dennis Kauffman Auditee
9147745314 Brandon Young Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported in the Schedule are reported on the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for the proprietary funds, except for subrecipient expenditures, which are recorded on the cash basis. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in the Schedule. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 2,280,676. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 8,058,955.

Finding Details

Finding 2022-001
Finding 2022-001: Continuing Loan Compliance Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 14.218 Program Title: CDBG ? Entitlement Grants Cluster Federal Award Year(s): FY 2021-22 Name of Federal Agency: U.S. Department of Housing and Urban Development Passed through: State of California Department of Housing and Community Development Criteria or Specific Requirement: The City was unable to provide compliance supporting documentation for the CDBG ? Entitlement Grants Cluster loan compliance requirements for the year ended June 30, 2022, specifically verification of current required insurance policies. Condition: We noted that for the loans selected, the City did not have record of verifying current required insurance policies during the year, and did not have data on file for some of the items. Cause of the Condition: The City did not have the necessary documentation on file. Effect or Possible Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City personnel. Context: The City was unable to provide verification of current insurance policies and did not have all policies on file for the loans selected. Repeat Finding: This is a new finding for the fiscal year ended June 30, 2022. Recommendation: We recommend that management monitors each loan to ensure that the City maintains the most up-to-date information, and remains in compliance with all necessary requirements of the loan program. Management?s Response and Corrective Action: The City agrees with the finding and will review and monitor each loan to maintain the most up-to-date information and comply with all requirements of the loan program.
Finding 2022-001
Finding 2022-001: Continuing Loan Compliance Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 14.218 Program Title: CDBG ? Entitlement Grants Cluster Federal Award Year(s): FY 2021-22 Name of Federal Agency: U.S. Department of Housing and Urban Development Passed through: State of California Department of Housing and Community Development Criteria or Specific Requirement: The City was unable to provide compliance supporting documentation for the CDBG ? Entitlement Grants Cluster loan compliance requirements for the year ended June 30, 2022, specifically verification of current required insurance policies. Condition: We noted that for the loans selected, the City did not have record of verifying current required insurance policies during the year, and did not have data on file for some of the items. Cause of the Condition: The City did not have the necessary documentation on file. Effect or Possible Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City personnel. Context: The City was unable to provide verification of current insurance policies and did not have all policies on file for the loans selected. Repeat Finding: This is a new finding for the fiscal year ended June 30, 2022. Recommendation: We recommend that management monitors each loan to ensure that the City maintains the most up-to-date information, and remains in compliance with all necessary requirements of the loan program. Management?s Response and Corrective Action: The City agrees with the finding and will review and monitor each loan to maintain the most up-to-date information and comply with all requirements of the loan program.