FAC Explorer

Audit 306563

FY End
2023-06-30
Total Expended
$13.38M
Findings
12
Programs
7
Organization: City of Arcata (CA)
Year: 2023 Accepted: 2024-05-17
Auditor: Jjacpa INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
397710 2023-001 - Yes P
397711 2023-001 - Yes P
397712 2023-001 - Yes P
397713 2023-001 - Yes P
397714 2023-001 - Yes P
397715 2023-001 - Yes P
974152 2023-001 - Yes P
974153 2023-001 - Yes P
974154 2023-001 - Yes P
974155 2023-001 - Yes P
974156 2023-001 - Yes P
974157 2023-001 - Yes P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.36M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $809,638 Yes 1
20.205 Highway Planning and Construction $515,917 - 0
14.239 Home Investment Partnerships Program $142,115 - 0
97.039 Hazard Mitigation Grant $42,834 - 0
15.630 Coastal Program $14,243 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $4,574 - 0

Contacts

Name Title Type
V88WVT5DV4L1 Tabatha Miller Auditee
7078252120 Brett Jones Auditor
No contacts on file

Notes to SEFA

Title: Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii (CFDA # 14.228) Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The primary objective of the Community Development Block Grants (CDBG)/State’s Program and Non- Entitlement Grants in Hawaii (State CDBG Program) is the development of viable communities by providing decent housing, a suitable living environment, and expanded economic opportunities, principally for persons of low- and moderate-income. This objective can be achieved in two ways. First, funds can only be used to assist eligible activities that fulfill one or more of three national objectives. Second, the grantee must spend at least 70 percent of its funds over a period of up to three years, as specified by the grantee in its certification, for activities that address the national objective of benefiting low- and moderate-income persons.
Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) (CFDA #20.027) Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The purpose of the program is to provide direct payments to states, Tribal governments, metropolitan cities, counties, and non-entitlement units of local government to: 1. Respond to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19) or its negative economic impacts, including by providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality; 2. Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the recipient that perform essential work or by providing grants to eligible employers that have eligible workers who are performing essential works; 3. Provide government services, to the extent of the reduction in revenue of the eligible entities due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year of the eligible entities prior to the emergency; and 4. Make necessary investments in water, sewer, or broadband infrastructure.

Finding Details

Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.
Finding 2023-001
CFDA Title and Number: Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Federal Agency: U.S. Department of Housing and Urban Development Pass-through Entity: State of California Department of Housing and Community Development Year: 2023 CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-through Entity: State of California Department of Housing and Community Development Year: 2023. Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The City did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: The City did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: The City did not meet the audit requirements as provided in Section 200.512(a). Cause: The City did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official’s Response and Corrective Action Planned: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.512(a) of the Uniform Guidance. The City has identified the need for additional accounting staff hours to complete the procedures outlined in the fiscal year-end closing schedule.