FAC Explorer

Audit 390741

FY End
2024-06-30
Total Expended
$18.20M
Findings
2
Programs
6
Organization: City of Jurupa Valley (CA)
Year: 2024 Accepted: 2026-03-08
Auditor: BADAWI & ASSOCIATES CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176895 2024-001 Material Weakness Yes L
1176896 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $16.35M Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $467,713 Yes 0
16.034 CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM $65,809 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $24,137 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $18,240 Yes 1
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $15,445 Yes 0

Contacts

Name Title Type
WCY7YZTBWKN5 Susan Paragas Auditee
9513326464 Ahmed Badawi Auditor
No contacts on file

Notes to SEFA

The financial reporting entity, as defined by Governmental Accounting Standards Board (GASB), consists of the primary government, which is the City of Jurupa Valley (City), organizations for which the primary government is financially accountable, and other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. The Schedule of Expenditure of Federal Awards (the Schedule) includes expenditures of federal awards for the City and its component units as disclosed in the notes to the Basic Financial Statements.
Basis of Accounting Funds received under the various grant programs have been recorded within the general and special revenue funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital project funds. The accompanying Schedule of Expenditures of Federal Awards (Schedule) is presented in accordance with the requirements of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Schedule of Expenditures of Federal Awards The accompanying Schedule presents the activity of all Federal financial assistance programs of the City. Federal financial assistance received directly from Federal agencies as well as Federal financial assistance passed through the State of California and other agencies are included in the Schedule. The Schedule of Expenditures of Federal Awards was prepared from only the accounts of various grant programs and, therefore, does not present the financial position or results of operations of the City.
When federal awards were received from a pass-through entity, the Schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the City determined that no identifying number is assigned for the program or the City was unable to obtain an identifying number from the pass-through entity.
The City did not elect to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2024-001
SA2024-001: Lack of preparing and submitting the report based on Federal Funding Accountability and Transparency Act (FFATA) Assistance Listing Numbers: 14.218 Assistance Listing Title: CDBG Entitlement Grants Cluster Name of Federal Agency: U.S. Department of Housing and Urban Development Criteria: Per 2 CFR 200.329(b), reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with program requirements. For direct recipients of grants or cooperative agreements who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) and report subaward date. Condition: The City failed to prepare and submit the FFATA report through FSRS. Cause: The City’s internal controls did not ensure the FFATA reporting was completed in accordance with governing requirements. Effect: Information was not reported to the federal awarding agency. Recommendation: We recommend the City enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. Management Response: The City hired a new senior accountant that would be assigned to ensure that required reports from various agencies filed timely.