FAC Explorer

Audit 32743

FY End
2022-06-30
Total Expended
$3.68M
Findings
6
Programs
6
Organization: City of Ceres (CA)
Year: 2022 Accepted: 2023-06-08
Auditor: Jjacpa INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37183 2022-001 - - P
37184 2022-001 - - P
37185 2022-001 - - P
613625 2022-001 - - P
613626 2022-001 - - P
613627 2022-001 - - P

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $1.34M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.16M Yes 1
14.218 Community Development Block Grants/entitlement Grants $175,319 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,757 - 0
16.607 Bulletproof Vest Partnership Program $2,527 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $119 - 0

Contacts

Name Title Type
SR2CBKJTJLN3 Leticia Dias Auditee
2095385765 Brett Jones Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity ofthe City and is presented on the accrual basis of accounting. The information in this schedule is presentedin accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit requirements for Federal Awards (UniformGuidance). 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 auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding 2022-001 ? Timeliness CFDA Title and Number: Highway Planning and Construction (20.205) Coronavirus State and Local Fiscal Recovery Funds (21.207) Federal Agency: U.S. Department Transportation U.S. Department of the Treasury Pass-through Entity: State of California Department of Transportation State of California Department of Water Resources Control Board Year: 2022 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 schedule a single audit to be performed 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 in place to have an audit completed or data collection form submitted before the deadline. Recommendation: The City should implement policies and procedures to have the audit completed and data collection form filed before the deadline. Responsible Official?s Response and Corrective Action Planned: The City will work closely with the independent auditor to ensure single audits are competed within the specified timeline.
Finding 2022-001
Finding 2022-001 ? Timeliness CFDA Title and Number: Highway Planning and Construction (20.205) Coronavirus State and Local Fiscal Recovery Funds (21.207) Federal Agency: U.S. Department Transportation U.S. Department of the Treasury Pass-through Entity: State of California Department of Transportation State of California Department of Water Resources Control Board Year: 2022 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 schedule a single audit to be performed 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 in place to have an audit completed or data collection form submitted before the deadline. Recommendation: The City should implement policies and procedures to have the audit completed and data collection form filed before the deadline. Responsible Official?s Response and Corrective Action Planned: The City will work closely with the independent auditor to ensure single audits are competed within the specified timeline.
Finding 2022-001
Finding 2022-001 ? Timeliness CFDA Title and Number: Highway Planning and Construction (20.205) Coronavirus State and Local Fiscal Recovery Funds (21.207) Federal Agency: U.S. Department Transportation U.S. Department of the Treasury Pass-through Entity: State of California Department of Transportation State of California Department of Water Resources Control Board Year: 2022 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 schedule a single audit to be performed 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 in place to have an audit completed or data collection form submitted before the deadline. Recommendation: The City should implement policies and procedures to have the audit completed and data collection form filed before the deadline. Responsible Official?s Response and Corrective Action Planned: The City will work closely with the independent auditor to ensure single audits are competed within the specified timeline.
Finding 2022-001
Finding 2022-001 ? Timeliness CFDA Title and Number: Highway Planning and Construction (20.205) Coronavirus State and Local Fiscal Recovery Funds (21.207) Federal Agency: U.S. Department Transportation U.S. Department of the Treasury Pass-through Entity: State of California Department of Transportation State of California Department of Water Resources Control Board Year: 2022 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 schedule a single audit to be performed 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 in place to have an audit completed or data collection form submitted before the deadline. Recommendation: The City should implement policies and procedures to have the audit completed and data collection form filed before the deadline. Responsible Official?s Response and Corrective Action Planned: The City will work closely with the independent auditor to ensure single audits are competed within the specified timeline.
Finding 2022-001
Finding 2022-001 ? Timeliness CFDA Title and Number: Highway Planning and Construction (20.205) Coronavirus State and Local Fiscal Recovery Funds (21.207) Federal Agency: U.S. Department Transportation U.S. Department of the Treasury Pass-through Entity: State of California Department of Transportation State of California Department of Water Resources Control Board Year: 2022 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 schedule a single audit to be performed 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 in place to have an audit completed or data collection form submitted before the deadline. Recommendation: The City should implement policies and procedures to have the audit completed and data collection form filed before the deadline. Responsible Official?s Response and Corrective Action Planned: The City will work closely with the independent auditor to ensure single audits are competed within the specified timeline.
Finding 2022-001
Finding 2022-001 ? Timeliness CFDA Title and Number: Highway Planning and Construction (20.205) Coronavirus State and Local Fiscal Recovery Funds (21.207) Federal Agency: U.S. Department Transportation U.S. Department of the Treasury Pass-through Entity: State of California Department of Transportation State of California Department of Water Resources Control Board Year: 2022 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 schedule a single audit to be performed 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 in place to have an audit completed or data collection form submitted before the deadline. Recommendation: The City should implement policies and procedures to have the audit completed and data collection form filed before the deadline. Responsible Official?s Response and Corrective Action Planned: The City will work closely with the independent auditor to ensure single audits are competed within the specified timeline.