Finding 1176630 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-05
Audit: 390483
Organization: City of Camarillo (CA)

AI Summary

  • Core Issue: The City failed to submit the IDIS PR29 Cash on Hand quarterly report on time, indicating a significant deficiency in internal controls.
  • Impacted Requirements: This finding violates the compliance requirements set by 2 CFR Part 200 regarding timely reporting for federal awards.
  • Recommended Follow-Up: The City should establish better controls and procedures to ensure all reports are submitted within required deadlines.

Finding Text

Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the reporting requirements. The City should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City did not submit IDIS PR29 Cash on Hand quarterly report timely. Questioned Costs: None. Context: The City did not submit IDIS PR29 Cash on Hand quarterly report timely for one of the two reports tested. Cause: The department overlooked the report during the period. Effect: The City is not in compliance with reporting requirements of the Uniform Guidance. Recommendation: We recommend the City implement controls and procedures to ensure reports are submitted within the required timeframes. View of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

The untimely filing occurred due to the transition to a new staff member responsible for report submission. Management has since provided additional training, clarified filing responsibilities, and implemented supervisory review and deadline tracking to ensure reports are submitted within required timeframes going forward.

Categories

Allowable Costs / Cost Principles Reporting Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Programs in Audit

ALN Program Name Expenditures
20.507 FEDERAL TRANSIT FORMULA GRANTS $2.66M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.16M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $43,648
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $7,618
97.067 HOMELAND SECURITY GRANT PROGRAM $4,937