Camarillo City Council
AGENDA REPORT
Date: February 14, 2024
To: Honorable Mayor and City Councilmembers
From: Greg Ramirez, City Manager
Submitted by: Mark Uribe, Finance Director
Subject: Single Audit for the Fiscal Year Ended June 30, 2023
BACKGROUND
All non-federal entities that expend $750,000 or more of Federal awards in a fiscal year are subject to a single or program-specific audit conducted for that fiscal year. The City’s grant programs subject to the FY 2022/23 Single Audit process included the following:
•Homeland Security Grant Program (HSGP)
•Community Development Block Grant (CDBG and CDBG-CV funds) •Title XVI Water Reclamation and Reuse Program
•Highway Planning and Construction
•Federal Transit Formula Grant
•Coronavirus State and Local Fiscal Recovery Funds
•Low Income Household Water Assistance Program (LIHWAP)
DISCUSSION
The Single Audit Report was completed by CliftonLarsonAllen, LLP (CLA) with an unmodified opinion on compliance for all major federal grant programs. No material weaknesses in internal control or significant deficiencies were identified.
The Single Audit was completed in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S Code of Federal Regulations Part
Single Audit for the Fiscal Year Ended June 30, 2023
February 14, 2024
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200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). These standards require that CLA plan and perform the audit to obtain reasonable assurance about whether noncompliance with the grant requirements could have a direct and material effect on a major federal program. With that assurance being attained following the audit, CLA has issued an unmodified opinion.
FISCAL IMPACT
There is no budget impact as a result of this action.
CEQA DETERMINATIONS
City staff has determined, in accordance with Section 15061(b)(3) of the California Environmental Quality Act (CEQA) Guidelines, that the report is not subject to CEQA review because it can be seen with certainty that there is no possibility that the report may have a significant effect on the environment.
RECOMMENDATION
Receive and file report.
ATTACHMENTS
1. Single Audit Report
REFERENCE MATERIALS – AVAILABLE FOR REVIEW AT CITY HALL None