Audit 314465

FY End
2023-06-30
Total Expended
$2.10M
Findings
8
Programs
3
Organization: City of Ojai (CA)
Year: 2023 Accepted: 2024-07-04

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
477858 2023-003 - - L
477859 2023-003 - - L
477860 2023-003 - - L
477861 2023-003 - - L
1054300 2023-003 - - L
1054301 2023-003 - - L
1054302 2023-003 - - L
1054303 2023-003 - - L

Programs

ALN Program Spent Major Findings
21.027 Formula Grants for Rural Areas and Tribal Transit Program $893,491 Yes 1
20.205 Highway Planning and Construction $610,459 Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $585,689 - 1

Contacts

Name Title Type
YADCB324YKN8 Pam Greer Auditee
8056465581 Brianna Schultz Auditor
No contacts on file

Notes to SEFA

Title: Summary of significant accounting policies applicable to the Schedule of Expenditures of Federal Awards Accounting Policies: (a) Scope of presentation The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents only the expenditures incurred by the City of Ojai, California (the City) that are reimbursable under programs of the federal government for the year ended June 30, 2023. 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. (b) Basis of accounting 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. (a) Scope of presentation The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents only the expenditures incurred by the City of Ojai, California (the City) that are reimbursable under programs of the federal government for the year ended June 30, 2023. 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. (b) Basis of accounting 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. (c) De minimis indirect cost rate The City has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance where allowable.

Finding Details

Criteria: 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. The single audit was not completed and submitted to the federal clearinghouse or other relevant granting agencies within the required timing. Cause: Due to the delay in the City’s audit, the single audit was not submitted timely. Effect: The City may put their federal funding status at risk due to the delays in reporting. Recommendation: We recommend the City implement 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 reports to the federal government. Management’s Response: See attached corrective action plan.
Criteria: 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. The single audit was not completed and submitted to the federal clearinghouse or other relevant granting agencies within the required timing. Cause: Due to the delay in the City’s audit, the single audit was not submitted timely. Effect: The City may put their federal funding status at risk due to the delays in reporting. Recommendation: We recommend the City implement 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 reports to the federal government. Management’s Response: See attached corrective action plan.
Criteria: 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. The single audit was not completed and submitted to the federal clearinghouse or other relevant granting agencies within the required timing. Cause: Due to the delay in the City’s audit, the single audit was not submitted timely. Effect: The City may put their federal funding status at risk due to the delays in reporting. Recommendation: We recommend the City implement 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 reports to the federal government. Management’s Response: See attached corrective action plan.
Criteria: 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. The single audit was not completed and submitted to the federal clearinghouse or other relevant granting agencies within the required timing. Cause: Due to the delay in the City’s audit, the single audit was not submitted timely. Effect: The City may put their federal funding status at risk due to the delays in reporting. Recommendation: We recommend the City implement 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 reports to the federal government. Management’s Response: See attached corrective action plan.
Criteria: 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. The single audit was not completed and submitted to the federal clearinghouse or other relevant granting agencies within the required timing. Cause: Due to the delay in the City’s audit, the single audit was not submitted timely. Effect: The City may put their federal funding status at risk due to the delays in reporting. Recommendation: We recommend the City implement 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 reports to the federal government. Management’s Response: See attached corrective action plan.
Criteria: 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. The single audit was not completed and submitted to the federal clearinghouse or other relevant granting agencies within the required timing. Cause: Due to the delay in the City’s audit, the single audit was not submitted timely. Effect: The City may put their federal funding status at risk due to the delays in reporting. Recommendation: We recommend the City implement 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 reports to the federal government. Management’s Response: See attached corrective action plan.
Criteria: 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. The single audit was not completed and submitted to the federal clearinghouse or other relevant granting agencies within the required timing. Cause: Due to the delay in the City’s audit, the single audit was not submitted timely. Effect: The City may put their federal funding status at risk due to the delays in reporting. Recommendation: We recommend the City implement 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 reports to the federal government. Management’s Response: See attached corrective action plan.
Criteria: 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. The single audit was not completed and submitted to the federal clearinghouse or other relevant granting agencies within the required timing. Cause: Due to the delay in the City’s audit, the single audit was not submitted timely. Effect: The City may put their federal funding status at risk due to the delays in reporting. Recommendation: We recommend the City implement 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 reports to the federal government. Management’s Response: See attached corrective action plan.