FAC Explorer

Audit 371755

FY End
2023-06-30
Total Expended
$2.78M
Findings
1
Programs
5
Organization: City of Ceres (CA)
Year: 2023 Accepted: 2025-11-04
Auditor: JJACPA INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161830 2023-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.207 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.24M Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $177,590 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $142,996 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $16,632 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $4,938 Yes 0

Contacts

Name Title Type
SR2CBKJTJLN3 Shannon Esenwein Auditee
2095385764 Brett Jones Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City and is presented on the accrual basis of accounting. The information in this schedule 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Coronavirus State and Local Fiscal Recovery Funds (CFDA #21.027) The purpose of the Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) is to provide direct payments to states (defined to include the District of Columbia), US territories (defined to include Puerto Rico, US Virgin Islands, Guam, Northern Mariana Islands, and American Samoa), tribal governments, metropolitan cities, counties, and (through states) non-entitlement units of local government (collectively the “eligible entities”) to: 1. Respond to the public health emergency, COVID-19 or its negative economic impacts, including providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality; 2. Respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of eligible employers that have eligible workers who are performing essential work, or by providing grants to eligible entities who perform essential work; 3. Provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year of the state, territory, tribal government, metropolitan city, county, or non-entitlement units of local government; 4. Make necessary investments in water, sewer, or broadband infrastructure.
The City has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023-002 – Timeliness CFDA Title and Number: Coronavirus State and Local Fiscal Recovery Funds (21.207) Federal Agency: U.S. Department of the Treasury Pass-through Entity: N/A Year: 2023 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 financial audit in a timely manner to 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) and potential loss of funding. Cause: The City did not have policies and procedures in place to complete the financial audit in a timely manner and submit the data collection form before the deadline. Recommendation: The City should implement policies and procedures to have the financial audit completed and data collection form filed before the deadline. Responsible Official’s Response and Corrective Action Planned: Management concurs with the auditor’s finding of timeliness due to noncompliance with Section 200.512(a) of the Uniform Guidance. The underlying causes included prolonged resource constraints within the Finance Department, turnover in key accounting positions, challenges associated with the ERP system implementation, and delays in reconciling certain major balance sheet accounts. To address these issues, the City engaged an external financial consultant to assist in completing outstanding bank reconciliations and restoring timely financial reporting. Management is also implementing additional corrective measures, including reprioritizing workloads, enhancing oversight of monthly close activities, and establishing standardized reconciliation checklists for all major balance sheet accounts. Management anticipates that this finding will extend through the Fiscal Year 2024, Fiscal Year 2025, and possibly Fiscal Year 2026 financial statement reporting cycles, with full resolution expected in Fiscal Year 2027.