Audit 400807

FY End
2024-06-30
Total Expended
$2.63M
Findings
1
Programs
5
Organization: City of Ceres (CA)
Year: 2024 Accepted: 2026-05-06
Auditor: JJACPA INC

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
1213958 2024-002 Material Weakness Yes P

Programs

Contacts

Name Title Type
SR2CBKJTJLN3 Vanessa Portillo 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 2024-002 – 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: 2024 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 audit and 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). Cause: The City did not have policies in place to have an audit completed or data collection form submitted before the deadline. Recommendation: The City should implement policies and procedures to have the audit completed and data collection form filed before the deadline. Responsible Official’s Response and Corrective Action Planned: The City will work closely with the independent auditor to ensure single audits are competed within the specified timeline.