CITY OF HAWAIIAN GARDENS
CITY COUNCIL
STAFF REPORT
Agenda Item #B6
DATE: February 11, 2026
TO: Honorable Mayor and Members of the City Council
FROM: Ernesto Marquez, City Manager
BY: Linda Hollinsworth, Finance Director
RECOMMENDATION:
RECOMMENDATION TO RECEIVE AND FILE THE 2024-2025 SINGLE AUDIT
REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
SUMMARY
As part of the annual audit, in addition to the Annual Comprehensive Financial Report (ACFR), a Single Audit is also required under the Single Audit Act Amendments of 1996. A Single Audit is an organization-wide audit of a non-Federal entity's financial statements and of its expenditures of Federal awards. Single Audits are required from all recipients who expend $750,000 or more in aggregate federal financial assistance within their fiscal year. A Single Audit allows one audit to cover the audit requirements for multiple Federal awards. In FY 2024-2025, the City received federal funds for 7 programs. The major federally funded programs were Section 8 Housing, CDBG, ARPA, and CalTrans. Single Audits are comprised of two main sections – The Financial Statements: An audit of a recipient’s financial statements, policies, documentation, and system of internal control
Program Compliance Evaluation: Test of a recipient’s compliance with the requirements of their federal awards
The Single Audit was completed with an unmodified opinion and with no material weaknesses. The Single Audit has been posted on the City website https://www.hgcity.org/
FISCAL IMPACT
None
SUGGESTED ACTION
Approve Recommendation.
ATTACHMENTS
A. None