FAC Explorer

Audit 394350

FY End
2025-06-30
Total Expended
$7.94M
Findings
2
Programs
12
Organization: City of Elk Grove (CA)
Year: 2025 Accepted: 2026-03-25
Auditor: MAZE & ASSOCIATES ACCOUNTING CORPORATION

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1186656 2025-001 Material Weakness Yes P
1186657 2025-002 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.59M Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $360,460 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $197,921 Yes 0
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $193,250 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $153,773 Yes 0
16.753 Domestic Violence Intervention and Prevention Program $87,091 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $80,917 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $64,600 Yes 0
16.922 EQUITABLE SHARING PROGRAM $59,531 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $24,176 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $23,781 Yes 0
16.U01 Domestic Cannabis Eradication/Supression Program (DCESP) $13,000 Yes 0

Contacts

Name Title Type
GHJBWTLJK3D7 Marsha Ley Auditee
9166912489 Whitney Crockett 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 Elk Grove, 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% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finding #SA2025-001: Timely Submission of Project Contract Award Assistance Listing Number: 20.205 Assistance Listing Title: Highway Planning and Construction (Federal-Aid Highway Program) Name of Federal Agency: Department of Transportation Pass Through Entity: California Department of Transportation Federal Award Identification Number: STPL-5479(068) Criteria: The grant agreement for project STPL-5479(068) requires that award information for construction contracts be submitted to the District Local Assistance Engineer (DLAE) with the California Department of Transportation within 60 days of the project contract award. Condition: During our review of the construction contract award for the project, we noted that the contract was approved by the City Council on September 3, 2024. The award package for the construction contract was submitted to the DLAE on November 26, 2024, which was more than 60 days after the contract award date, and therefore not within the timeframe required by the grant agreement. Effect: As a result, the City did not comply with the timely submission requirement specified in the grant agreement with the State of California. Failure to comply with grant agreement requirements could increase the risk of delays in project approvals or other administrative issues related to grant compliance. Cause: Based on discussions with City personnel, the delay occurred due to administrative oversight, and the submission deadline was inadvertently missed. Recommendation: We recommend that the City strengthen its internal procedures for monitoring grant compliance deadlines. This may include maintaining a centralized tracking system for grant requirements and establishing reminders or review procedures to help ensure that required submissions are completed within the timelines specified in grant agreements. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Finding 2025-002
Finding #SA2025-002: Timeliness of Invoice Payments Assistance Listing Number: 21.027 Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Name of Federal Agency: Department of the Treasury Pass Through Entity: N/A Federal Award Identification Number: N/A Criteria: 5 CFR (Code of Federal Regulations) Section 1315.4 states that grantees must make payments as close to the due date of an invoice as possible, to ensure timeliness of payments to vendors. Condition: During our testing of expenditures, we noted four invoices that were not paid timely as follows: • One invoice was due for payment on July 24, 2024, but not paid until September 12, 2024. • Three invoices were due for payment on September 15, 2024, but were not paid until November 7, 2024 and November 14, 2024, respectively. Effect: Failure to process vendor payments in a timely manner results in noncompliance with federal prompt payment requirements and may increase the risk of late payment penalties or additional administrative costs. Cause: Based on discussions with City personnel, the delays were primarily attributable to increased workload during fiscal year-end, staffing changes, and the time required to complete the internal review and approval process. Recommendation: We recommend that the City strengthen its procedures for processing vendor payments to ensure invoices are reviewed, approved, and paid within the required timeframe. This may include implementing improved tracking of invoice due dates and establishing reminders or monitoring controls to ensure timely payment. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.