Camarillo City Council
AGENDA REPORT
Date: March 11, 2026
To: Honorable Mayor and City Councilmembers
From: Greg Ramirez, City Manager
Submitted by: Mark Uribe, Director of Finance
Subject: Single Audit for the Fiscal Year Ended June 30, 2025
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 2024/25 Single Audit process included the following:
• Community Development Block Grant (CDBG and CDBG-CV funds) • Highway Planning and Construction
• Federal Transit Formula Grants
• Homeland Security Grant Program (HSGP)
• Coronavirus State and Local Fiscal Recovery Funds
DISCUSSION
The Single Audit Report was completed by CliftonLarsonAllen, LLP (CLA) and the results of their auditing procedures disclosed one instance of noncompliance. CLA’s opinion on each major federal program is not modified with respect to this matter. CLA did not identify any deficiencies in internal control over compliance that they consider to be a material weakness. There was noted, however, a significant deficiency in a single internal control compliance event, as noted in the auditor’s report, which staff will comply with in the future.
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 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
Single Audit for the Fiscal Year Ended June 30, 2025
March 11, 2026
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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.
For the fiscal year ended June 30, 2025, a significant deficiency in internal control over compliance was identified during the audit due to the untimely submission of the IDIS PR29 Cash on Hand quarterly report for one of the two reports tested, as required by the U.S. Department of Housing and Urban Development. The City concurred with the auditors’ recommended action and submitted the following response which has been incorporated into the Single Audit report:
Management Response and Corrective Action:
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 moving forward.
FISCAL IMPACT
There is no budget impact as a result of this action.
RECOMMENDATION
Receive and file report.
ATTACHMENTS
1. Single Audit Report FY 2025
REFERENCE MATERIALS – AVAILABLE FOR REVIEW AT CITY HALL None