FAC Explorer

Audit 552

FY End
2022-06-30
Total Expended
$2.89M
Findings
2
Programs
6
Organization: City of Parlier (CA)
Year: 2022 Accepted: 2023-10-03
Auditor: Bryant L Jolley CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
299 2022-002 Significant Deficiency - AB
576741 2022-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $559,078 - 0
20.205 Highway Planning and Construction $328,322 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $282,216 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $84,682 - 0
14.239 Home Investment Partnerships Program $41,000 - 0
16.607 Bulletproof Vest Partnership Program $3,009 - 0

Contacts

Name Title Type
VYM8LSDT1RA6 Sonia Hall Auditee
5596463545 Lan Kimoto Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) utilizes the modified accrual method of accounting for reporting of federal expenditures. 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. De Minimis Rate Used: N Rate Explanation: The City does not elect to use the 10% de minimus cost rate.

Finding Details

Finding 2022-002
Condition: We noted that one business loan issued during the fiscal year did not have records verifying employee retention. Criteria: The City was unable to provide compliance supporting documentation of the one business loan for the year ended June 30, 2022, specifically verification of employee retention. Cause: Lack of internal controls over compliance requirements for federal expenditures. Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City’s personnel. Context: The City was unable to provide verification of employee retention. Repeat Finding: This is a new finding for the fiscal year ended June 30, 2022. Questioned Costs: $30,500 Recommendation: We recommend that the City monitors each loan to ensure that the City maintains the most up-to-date information, and remains in compliance with all necessary requirements of the loan program.
Finding 2022-002
Condition: We noted that one business loan issued during the fiscal year did not have records verifying employee retention. Criteria: The City was unable to provide compliance supporting documentation of the one business loan for the year ended June 30, 2022, specifically verification of employee retention. Cause: Lack of internal controls over compliance requirements for federal expenditures. Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City’s personnel. Context: The City was unable to provide verification of employee retention. Repeat Finding: This is a new finding for the fiscal year ended June 30, 2022. Questioned Costs: $30,500 Recommendation: We recommend that the City monitors each loan to ensure that the City maintains the most up-to-date information, and remains in compliance with all necessary requirements of the loan program.