City of Fairfield, California
Corrective Action Plan
June 30, 2024
Prepared by: Myles Dixon, Accounting Manager
City of Fairfield, California
Corrective Action Plan
June 30, 2024
3 Section II ‐ Financial Statement Findings:
2024‐001 Systems Access Reviews
Significant Deficiency in Internal Control over Financial Reporting Views of Responsible Officials:
We concur.
Corrective Action Plan:
The City hired an expert to review all permissions and build a robust workflow model. This review and implementation was completed in November 2024, and while the city has consistently been reviewing permissions in the past there were too many changes made over the course of the first year of implementation to formally document. When the City conducts future periodic reviews, the process will be documented to reflect the outcome of the review .
Responsible Individual(s):
Savita Chaudhary, IT Director/Asst. City Manager
Anticipated Completion Date:
To be completed by 6/30/2025
Section III – Federal Award Findings and Questioned Costs
2023‐002 Matching, Level of Effort and Earmark
Significant Deficiency in Internal Control over Compliance, Instance of Noncompliance We concur.
Corrective
Action Plan:
The City was not provided with payroll registers or pay stub copies for the in‐kind local match contribution from Solano County and the Travis Community Consortium. However, the City did maintain hourly tracking for the two agencies when they attended meetings and used a lower pay rate, as outlined in the approved grant budget, when reporting back to the agencies. The required 10% in‐kind match was exceeded by $9,224.28, with a portion of the $30,000 mentioned above included in the excess match. Additionally, the grant had a pay rate cap of $87 for one of the County employees, so using the actual pay rate to calculate the in‐kind match was not permitted. The City will collaborate with the other agencies to obtain better documentation for the shared local match.
Responsible Individual(s):
Liz Aptekar, Assistant to the City Manager
Anticipated Completion Date:
To be completed by 6/30/2025
City of Fairfield, California
Corrective Action Plan
June 30, 2024
4 2024‐003 Procurement, Suspension and Debarment
Material Weakness in Internal Control over Compliance, Material Noncompliance Views of Responsible Officials:
We concur.
Corrective Action Plan:
The City’s grant policy requires compliance with grant guidelines, referencing CFR 200.303(a) and directing staff to the SAM.gov website and CFR 200 guidelines. However, the department that applied for and accepted the grant
failed to include CFR 200 Appendix II in the Professional Services Agreement and did not document the review of contractor status on SAM.gov. To address this, the City will provide targeted training for departments and staff involved in grants, focusing on compliance with grant policies, special provisions, and proper documentation of actions.
Responsible Individual(s):
Anna Guiles, Assistant Community Development Director
Anticipated Completion Date:
To be completed by 3/31/2025