FAC Explorer

Audit 398988

FY End
2023-06-30
Total Expended
$1.22M
Findings
4
Programs
5
Organization: City of San Joaquin (CA)
Year: 2023 Accepted: 2026-04-16
Auditor: BRYANT L JOLLEY CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1207134 2023-004 Material Weakness Yes P
1207135 2023-004 Material Weakness Yes P
1207136 2023-004 Material Weakness Yes P
1207137 2023-004 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.246 COMMUNITY DEVELOPMENT BLOCK GRANTS/BROWNFIELDS ECONOMIC DEVELOPMENT INITIATIVE $373,388 Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $202,253 Yes 1
66.468 DRINKING WATER STATE REVOLVING FUND $25,511 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $21,674 Yes 0
21.019 CORONAVIRUS RELIEF FUND $5,074 Yes 0

Contacts

Name Title Type
ZEJSTK22QA74 Eddy Otanez Maria Auditee
5599192584 Bryant L. Jolley, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the City of San Joaquin, California (the City). Federal awards received directly from federal agencies as well as federal awards passed through other nonfederal agencies, primarily the State of California, are included in the SEFA. The City’s reporting entity is defined in Note 1 to the City’s basic financial statements.
The accompanying SEFA is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in Note 1 to the City’s basic financial statements. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in, or used in the preparation of, the SEFA may differ from amounts presented in the basic financial statements.
Expenditures of federal awards are reported in the City’s basic financial statements as expenditures/expenses in the General Fund, nonmajor special revenue funds, nonmajor capital project funds, and the enterprise funds.
The City did not elect to use the 10% de minimus cost rate as covered in 2 CFR §200.414.

Finding Details

Finding 2023-004
Finding 2023-004: Financial Reporting Timeliness (Compliance) 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 2023 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: There were various accounting issues noted in findings 2023-001 through 2023-003 that caused delays in the completion of the fiscal year 2023 audit. Effect: The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation: As noted in finding 2023-001, 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. Management’s Response: See Corrective Action Plan.