FAC Explorer

Audit 28400

FY End
2022-06-30
Total Expended
$11.84M
Findings
2
Programs
13
Organization: City of San Buenaventura (CA)
Year: 2022 Accepted: 2023-03-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36354 2022-001 Significant Deficiency - I
612796 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $676,022 - 0
14.218 Community Development Block Grants/entitlement Grants $477,918 - 0
15.504 Title Xvi Water Reclamation and Reuse Program $465,366 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $431,623 Yes 0
20.205 Highway Planning and Construction $190,203 Yes 1
97.067 Homeland Security Grant Program $109,068 - 0
20.600 State and Community Highway Safety $100,281 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $97,802 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $70,512 - 0
97.012 Boating Safety Financial Assistance $36,877 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $36,001 - 0
10.558 Child and Adult Care Food Program $8,266 - 0
97.044 Assistance to Firefighters Grant $6,360 - 0

Contacts

Name Title Type
MNM1UJ1DMCX8 Jason B. Williams Auditee
8056584773 Nitin Patel Auditor
No contacts on file

Notes to SEFA

Title: Contingencies Accounting Policies: 1. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of San Buenaventura (the City) under programs of the federal government as well as federal financial assistance passed through other government agencies for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial statements of the City. The City's reporting entity is defined in Note 1 of the notes to the City's financial statements.2. BASIS OF ACCOUNTING The accompanying Schedule is presented using the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in the Note 1 of the notes to the City's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. The information in the SEFA is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass through entity identifying numbers are identified where available. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to a request for reimbursement to the grantor agencies.

Finding Details

Finding 2022-001
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. The City should have internal controls designed to ensure compliance with those provisions. Condition: The City was not able to provide supporting documentation that the City verified the vendor was not suspended or debarred prior to entering the transaction. Questioned Costs: None. Context: There was only one vendor during FY 21-22 that was a covered transaction for this program. Cause: The City did not maintain supporting documentation that the verification of suspension or debarment was performed prior to entering into the contract. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, we were not able to verify that the City followed their internal controls to ensure the vendor was not suspended or debarred prior to entering the transaction. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure that verification documentation for suspension and debarment is maintained to support the City's internal control over compliance. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-001
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. The City should have internal controls designed to ensure compliance with those provisions. Condition: The City was not able to provide supporting documentation that the City verified the vendor was not suspended or debarred prior to entering the transaction. Questioned Costs: None. Context: There was only one vendor during FY 21-22 that was a covered transaction for this program. Cause: The City did not maintain supporting documentation that the verification of suspension or debarment was performed prior to entering into the contract. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, we were not able to verify that the City followed their internal controls to ensure the vendor was not suspended or debarred prior to entering the transaction. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure that verification documentation for suspension and debarment is maintained to support the City's internal control over compliance. View of Responsible Officials: There is no disagreement with the audit finding.