FAC Explorer

Audit 338539

FY End
2022-06-30
Total Expended
$22.50M
Findings
2
Programs
13
Organization: City of Santa Maria (CA)
Year: 2022 Accepted: 2025-01-16
Auditor: Moss Levy & Hartzheim LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519533 2022-001 - Yes L
1095975 2022-001 - Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $14.06M Yes 1
97.083 Staffing for Adequate Fire and Emergency Response (safer) $505,087 - 0
20.507 Federal Transit Formula Grants $489,462 - 0
14.239 Home Investment Partnerships Program $97,056 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $77,976 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $75,536 - 0
14.218 Community Development Block Grants/entitlement Grants $70,541 - 0
20.616 National Priority Safety Programs $24,800 - 0
20.600 State and Community Highway Safety $11,693 - 0
97.067 Homeland Security Grant Program $11,534 - 0
20.205 Highway Planning and Construction $8,713 - 0
45.310 Grants to States $2,406 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $-313 - 0

Contacts

Name Title Type
KMK4VML3VFF9 Xenia Bradford Auditee
8059250951 Adam Guise Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Santa Maria and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals 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 auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Santa Maria and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals 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.
Title: NOTE 2 INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Santa Maria and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals 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 auditee did not use the de minimis cost rate. The auditee did not elect to use the 10% de minimis cost rate.

Finding Details

Finding 2022-001
FINDING 2022-001 Criteria: Per Uniform Guidance 2 CFR 200.512(a), the single audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, Or nine months after the end of the audit period. Condition: The City's single audit report for the fiscal year ending June 30, 2022, was not filed on time. The audit report was due March 31, 2023. Cause: City's financial report was not completed until March 28, 2024. Effect or Potential Effect: Federal funds may be suspended or terminated if the data collection form is not completed within the time requirements. Questioned Costs: None Repeat Finding: Yes, see Finding 2021-001. Recommendation: The City's single audit should be filed on a timely basis. Corrective Action Plan: The Cíty of Santa Maria has contracted with an outside consultant to help catch up on the financials that are overdue. The consultant has been a great help and is engaged through the end of fiscal year 2025. Fiscal year 2024's Single Audit is still scheduled to be completed on time. Planned completion date: FY23and FY24completed by Mar 31, 2025 and subsequent years delivered on time. If there are any questions regarding this plan, please contact Xenia Bradford, Finance Director, at xbradford@cityofsantamaria.org or 805-925-0951.
Finding 2022-001
FINDING 2022-001 Criteria: Per Uniform Guidance 2 CFR 200.512(a), the single audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, Or nine months after the end of the audit period. Condition: The City's single audit report for the fiscal year ending June 30, 2022, was not filed on time. The audit report was due March 31, 2023. Cause: City's financial report was not completed until March 28, 2024. Effect or Potential Effect: Federal funds may be suspended or terminated if the data collection form is not completed within the time requirements. Questioned Costs: None Repeat Finding: Yes, see Finding 2021-001. Recommendation: The City's single audit should be filed on a timely basis. Corrective Action Plan: The Cíty of Santa Maria has contracted with an outside consultant to help catch up on the financials that are overdue. The consultant has been a great help and is engaged through the end of fiscal year 2025. Fiscal year 2024's Single Audit is still scheduled to be completed on time. Planned completion date: FY23and FY24completed by Mar 31, 2025 and subsequent years delivered on time. If there are any questions regarding this plan, please contact Xenia Bradford, Finance Director, at xbradford@cityofsantamaria.org or 805-925-0951.