FAC Explorer

Audit 310095

FY End
2023-06-30
Total Expended
$5.31M
Findings
18
Programs
10
Organization: City of Hanford (CA)
Year: 2023 Accepted: 2024-06-26
Auditor: Rogers Anderson Malody & Scott LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
402872 2023-001 Significant Deficiency - L
402873 2023-001 Significant Deficiency - L
402874 2023-001 Significant Deficiency - L
402875 2023-001 Significant Deficiency - L
402876 2023-001 Significant Deficiency - L
402877 2023-001 Significant Deficiency - L
402878 2023-001 Significant Deficiency - L
402879 2023-001 Significant Deficiency - L
402880 2023-002 - - L
979314 2023-001 Significant Deficiency - L
979315 2023-001 Significant Deficiency - L
979316 2023-001 Significant Deficiency - L
979317 2023-001 Significant Deficiency - L
979318 2023-001 Significant Deficiency - L
979319 2023-001 Significant Deficiency - L
979320 2023-001 Significant Deficiency - L
979321 2023-001 Significant Deficiency - L
979322 2023-002 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.88M Yes 1
20.205 Highway Planning and Construction $201,285 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $165,016 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $110,374 - 0
14.218 Community Development Block Grants/entitlement Grants $39,834 Yes 1
97.067 Homeland Security Grant Program $35,532 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,778 - 0
16.610 Regional Information Sharing Systems $19,788 - 0
15.954 National Park Service Conservation, Protection, Outreach, and Education $17,188 - 0
16.607 Bulletproof Vest Partnership Program $13,153 - 0

Contacts

Name Title Type
DJUXR18MN678 Chris Tavarez Auditee
5595852506 Scott Manno Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. 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 SEFA, if any, 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 did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal award activity of the City of Hanford (the City) that are reimbursable under federal programs of the federal government for the year ended June 30, 2023. The information in this SEFA is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) 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 or fund balance, or cash flows of the City. For the purposes of this schedule, federal financial assistance includes both federal financial assistance received directly from a federal agency, as well as federal funds received indirectly by the City from a nonfederal agency or other organization. Only that portion of program expenditures reimbursable with such federal funds are reported in the accompanying schedule. 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 schedule.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. 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 SEFA, if any, 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 did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. 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 SEFA, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The City did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-002
2023-002 – Reporting Noncompliance Federal Program American Rescue Plan Act, Assistance Listing No. 20.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number – OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline. Cause The City failed to submit the report in a timely manner. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Recommendation We recommend the City establish a system to track required reports and their deadlines. Management’s Response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-001
Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Finding 2023-002
2023-002 – Reporting Noncompliance Federal Program American Rescue Plan Act, Assistance Listing No. 20.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number – OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline. Cause The City failed to submit the report in a timely manner. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Recommendation We recommend the City establish a system to track required reports and their deadlines. Management’s Response See attached Corrective Action Plan.