FAC Explorer

Audit 301181

FY End
2022-06-30
Total Expended
$3.00M
Findings
4
Programs
5
Organization: City of Santa Paula (CA)
Year: 2022 Accepted: 2024-03-29
Auditor: Rogers Anderson Malody & Scott LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390310 2022-001 - - L
390311 2022-001 - - L
966752 2022-001 - - L
966753 2022-001 - - L

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.45M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $730,522 Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $151,447 - 0
20.205 Highway Planning and Construction $35,648 - 0
14.218 Community Development Block Grants/entitlement Grants $1,337 - 0

Contacts

Name Title Type
TDLLJXMQYPJ9 Christy Ramirez Auditee
8059334211 Brianna Schultz Auditor
No contacts on file

Notes to SEFA

Title: Scope of presentation Accounting Policies: The expenditures included in the accompanying SEFA were reported on the modified accrual basis of accounting. Under the modified accrual basis of accounting, expenditures are incurred when the City becomes obligated for payment as a result of the receipt of the related goods and services. Expenditures reported included any property or equipment acquisitions incurred under the federal program. Negative amounts, if presented on the SEFA, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance where allowable. The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents only the expenditures incurred by the City of Santa Paula, California (City) that are reimbursable under programs of the federal government for the year ended June 30, 2022. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position/fund balance, or cash flows of the City. For the purposes of the SEFA, federal awards include both federal financial assistances received directly from a federal agency, as well as federal funds received indirectly by the City from a non-federal agency or other organization. Only the portion of program expenditures reimbursable with such federal funds are reported in the accompanying SEFA. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with state, local or other non-federal funds are excluded from the accompanying SEFA.

Finding Details

Finding 2022-001
Federal Program: American Rescue Plan Act. Federal Emergency Management Agency. Assistance Listing Numbers 21.027 and 97.036. Criteria: Per the Code of Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200.507(c)(1) states the audit must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The City was subject to a single audit as more than $750,000 of federal funds were expended during the fiscal year. As of the date of the issuance of the financial statements, the single audit has not been completed and therefore not submitted to the federal clearinghouse or other relevant granting agencies. Cause: Due to delay of financial reporting and issuance of the June 30, 2022, financial statements, the City fell out of compliance with the requirements noted above. Effect: The City has put their federal funding status at risk for the delays in reporting. Questioned Cost: None. Recommendation: We recommend the City implemented internal controls to perform a timely closing of the audit, which would include the preparation of the schedule of expenditures of federal awards. This would allow for the timely submission of required report to the federal government. Management’s Response: See corrective action plan.
Finding 2022-001
Federal Program: American Rescue Plan Act. Federal Emergency Management Agency. Assistance Listing Numbers 21.027 and 97.036. Criteria: Per the Code of Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200.507(c)(1) states the audit must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The City was subject to a single audit as more than $750,000 of federal funds were expended during the fiscal year. As of the date of the issuance of the financial statements, the single audit has not been completed and therefore not submitted to the federal clearinghouse or other relevant granting agencies. Cause: Due to delay of financial reporting and issuance of the June 30, 2022, financial statements, the City fell out of compliance with the requirements noted above. Effect: The City has put their federal funding status at risk for the delays in reporting. Questioned Cost: None. Recommendation: We recommend the City implemented internal controls to perform a timely closing of the audit, which would include the preparation of the schedule of expenditures of federal awards. This would allow for the timely submission of required report to the federal government. Management’s Response: See corrective action plan.
Finding 2022-001
Federal Program: American Rescue Plan Act. Federal Emergency Management Agency. Assistance Listing Numbers 21.027 and 97.036. Criteria: Per the Code of Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200.507(c)(1) states the audit must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The City was subject to a single audit as more than $750,000 of federal funds were expended during the fiscal year. As of the date of the issuance of the financial statements, the single audit has not been completed and therefore not submitted to the federal clearinghouse or other relevant granting agencies. Cause: Due to delay of financial reporting and issuance of the June 30, 2022, financial statements, the City fell out of compliance with the requirements noted above. Effect: The City has put their federal funding status at risk for the delays in reporting. Questioned Cost: None. Recommendation: We recommend the City implemented internal controls to perform a timely closing of the audit, which would include the preparation of the schedule of expenditures of federal awards. This would allow for the timely submission of required report to the federal government. Management’s Response: See corrective action plan.
Finding 2022-001
Federal Program: American Rescue Plan Act. Federal Emergency Management Agency. Assistance Listing Numbers 21.027 and 97.036. Criteria: Per the Code of Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200.507(c)(1) states the audit must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The City was subject to a single audit as more than $750,000 of federal funds were expended during the fiscal year. As of the date of the issuance of the financial statements, the single audit has not been completed and therefore not submitted to the federal clearinghouse or other relevant granting agencies. Cause: Due to delay of financial reporting and issuance of the June 30, 2022, financial statements, the City fell out of compliance with the requirements noted above. Effect: The City has put their federal funding status at risk for the delays in reporting. Questioned Cost: None. Recommendation: We recommend the City implemented internal controls to perform a timely closing of the audit, which would include the preparation of the schedule of expenditures of federal awards. This would allow for the timely submission of required report to the federal government. Management’s Response: See corrective action plan.