FAC Explorer

Audit 393947

FY End
2025-06-30
Total Expended
$1.11M
Findings
1
Programs
2
Organization: City of Seaside (CA)
Year: 2025 Accepted: 2026-03-24
Auditor: MAZE & ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182526 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $584,657 Yes 1
12.000 ISSUE OF DEPARTMENT OF DEFENSE EXCESS EQUIPMENT $522,016 Yes 0

Contacts

Name Title Type
HGA3NWPKXNG7 Jessica Riley Auditee
8318996716 Grace Zhang Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditure of Federal Awards (the Schedule) includes expenditures of federal awards for the City of Seaside, California, and its component units as disclosed in the notes to the Basic Financial Statements.
Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. The proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Expenditures of Federal Awards reported on the Schedule are recognized when incurred.
The City has elected not to use the 10% (October 2023 Revision) or the 15% (April 2024 Revision) de minimis indirect cost rates allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finding Reference Number: SA2025-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant – Entitlement Grant Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-18-MC-06-0006 B-19-MC-06-0006 B-23-MC-06-0006 B-24-MC-06-0006 Criteria: According to the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as codified in 2 CFR Part 25 and 170, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to System for Award Management (SAM.gov). Subawards entered into the SAM.gov should be maintained so that any amendments to the subawards are also reflected in the system. Condition: We noted that the City did not report the first-tier subawards over $30,000 in SAM.gov in the fiscal year ending June 30, 2025. Cause: The City Staff has attempted to set up a SAM.gov account but has been unsuccessful. Effect: The City is not in compliance with the FFATA reporting requirements. Identification as a Repeat Finding: SA2024-001 – Federal Funding Accountability and Transparency Act (FFATA) Recommendation: The City should develop procedures and update the program policies and procedures manual to ensure the completion of applicable FFATA reporting timely View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.