Audit 346271

FY End
2022-06-30
Total Expended
$2.00M
Findings
16
Programs
6
Organization: City of Sanger (CA)
Year: 2022 Accepted: 2025-03-14
Auditor: Mun CPAS LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
528244 2022-006 - - ABI
528245 2022-006 - - ABI
528246 2022-006 - - ABI
528247 2022-006 - - ABI
528248 2022-006 - - ABI
528249 2022-006 - - ABI
528250 2022-006 - - ABI
528251 2022-006 - - ABI
1104686 2022-006 - - ABI
1104687 2022-006 - - ABI
1104688 2022-006 - - ABI
1104689 2022-006 - - ABI
1104690 2022-006 - - ABI
1104691 2022-006 - - ABI
1104692 2022-006 - - ABI
1104693 2022-006 - - ABI

Contacts

Name Title Type
CEKKQKASFJM6 Karla Camarena Auditee
5598766300 Justin Willliams Auditor
No contacts on file

Notes to SEFA

Title: REPORTING ENTITY Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City and is presented on accounting principles generally accepted in the United States of America. The information in this schedule is presented on the accrual basis of accounting and in accordance with requirements of Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis indirect cost rate, and did not charge indirect costs to federal grants during the year ended June 30, 2022. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the City of Sanger. The City of Sanger reporting entity is defined in Note 1 of the City's Annual Financial Report. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. When federal awards were received from a pass- through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity.
Title: RELATIONSHIP TO FINANCIAL STATEMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City and is presented on accounting principles generally accepted in the United States of America. The information in this schedule is presented on the accrual basis of accounting and in accordance with requirements of Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis indirect cost rate, and did not charge indirect costs to federal grants during the year ended June 30, 2022. The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree, in all material respects, to amounts reported within the City's basic financial statements. Federal award revenues are reported principally in the City's financial statements as intergovernmental revenues in the governmental funds.
Title: CLAIMS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City and is presented on accounting principles generally accepted in the United States of America. The information in this schedule is presented on the accrual basis of accounting and in accordance with requirements of Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis indirect cost rate, and did not charge indirect costs to federal grants during the year ended June 30, 2022. The City of Sanger has received federal grants for specific purposes that are subject to review and audit by the Federal Government pass-through entity. Although such audits could result in expenditure disallowance under grant terms, any required reimbursements are not expected to be material which have not already been recorded.

Finding Details

Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of the fiscal year 2022 audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner. Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.