CITY OF MANTECA
FINANCE DEPARTMENT 1001 W. Center St.
Manteca, CA 95337
SINGLE AUDIT
FOR THE YEAR ENDED JUNE 30, 2025
CORRECTIVE ACTION PLANS
FINANCIAL STATEMENT FINDINGS - CURRENT YEAR
2025-001 Timely Preparation of Bank Reconciliations
• Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The bank reconciliations were completed; however, they were not completed in a timely manner. With the Finance Department working to complete the past due audits and financial reporting, the bank reconciliations were not completed in a timely manner. The Finance Department is working to ensure a more accurate month end close process and timely bank reconciliations.
• Anticipated Completion Date: 6/30/2026
2025-002 Accounting for Capital Asset Activity
• Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City agrees with the finding and understands the importance of accounting for capital assets. The City is currently working on a capital asset policy and will have it implemented for the Fiscal Year 2026 year end close. • Anticipated Completion Date: 6/30/2026
2025-003 Recording of Fair Value Changes in Investment Balances • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The Finance Department will work to ensure the year end process is established in a procedure that will address the recurring entries and variance analysis are performed.
• Anticipated Completion Date: 6/30/2026
2025-004 Prior Year Material Weaknesses Not Implemented • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director •
• Corrective Action Plan:
2024-002 Accurate Preparation of the Schedule of Expenditures of Federal Awards 2023-002 Filing Timely Grant Reimbursement Requests
2023-003 Payroll Errors and Benefits Documentation
2020-002 Timely Preparation of Bank Reconciliations
2020-004 Redevelopment Bonds Projects Fund
See Management’s Response to the Current Year Status for each of the above deficiencies as listed in the Status of Prior Year Material Weaknesses. • Anticipated Completion Date: 6/30/2026
2025-005 Overstatement of Accrued Interest on Long-Term Notes Receivable • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: This was corrected in Fiscal Year 2025 prior to the final closing.
The City will work on procedures for a review process.
• Anticipated Completion Date: 6/30/2026
2025-006 Prior Year Significant Deficiencies Not Implemented • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan:
2024-004 Remit Successor Agency Land Sale Proceeds to the County 2024-005 Fee Calculation Errors and Retaining Supporting Documentation 2023-005 Retaining Supporting Documentation and Timely Payment of Disbursements
2023-006 Investment Reporting and Compliance with Investment Policy 2023-007 Retention of Retiree Personnel Files to Support Pension and Other Post Employment Benefits (OPEB) Census Data Files
2022-005 Documentation of Review of Changes to Customer and Employee Databases
2021-004 Purchasing Policy Compliance
2019-004 Finance Personnel Super-User Rights
2015-002 Timely Review and Approval of Journal Entries
2015-004 Timely Filing of Continuing Disclosure Reports 2014-002 Timely Preparation and Approval of Bank Reconciliations See Management’s Response to the Current Year Status for each of the above deficiencies as listed in the Status of Prior Year Significant Deficiencies. • Anticipated Completion Date: 6/30/2026
FEDERAL AWARD FINDINGS - CURRENT YEAR
Finding #SA2025-001 Cash Management and Accuracy of Federal Financial Reports Assistance Listing Number: 20.507, 20.526
Assistance Listing Title: COVID-19 – Federal Transit Formula Grants (Urbanized Area Formula Program) – Federal Transit Cluster
Name of Federal Agency: Department of Transportation
Federal Award Identification Number: CA-2022-083-00, 2020-206, 2020-212 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City will develop procedures to ensure all grant-funded expenditures are included on drawdown request and prepared quarterly. Finance staff plan to have regular check-ins with department staff administering federal grants to obtain status updates on expenditures and drawdowns, and reconcile activities accordingly. • Anticipated Completion Date: 06/30/2026
Finding #SA2025-002 Unallowable Expenditures Charged to the Grant Assistance Listing Number: 20.507, 20.526
Assistance Listing Title: COVID-19 – Federal Transit Formula Grants (Urbanized Area Formula Program) – Federal Transit Cluster
Name of Federal Agency: Department of Transportation
Federal Award Identification Number: CA-2022-083-00, 2020-206, 2020-212 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City will develop procedures for grant management, accounting and reporting to ensure that only allowable costs are claimed. • Anticipated Completion Date: 06/30/2026
Finding #SA2025-003 Citizen Participation Plan Compliance Assistance Listing Number: 14.218
Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916
• Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City will work with the department to establish a procedure for completion of Citizen Participation plan in compliance with grant requirements. • Anticipated Completion Date: 06/30/2026
Finding #SA2025-004 Reporting Compliance
Assistance Listing Number: 14.218
Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916
• Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City is in the process of developing a grant management policy that will address the reporting compliance. The Finance Department is working with the departments on a timely reconciliation process.
• Anticipated Completion Date: 06/30/2026
Finding #SA2025-005 Timely Completion of Environmental Reviews Assistance Listing Number: 14.218
Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916
• Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City will work with the department to establish a procedure for completion of environmental reviews in compliance with grant requirements. • Anticipated Completion Date: 06/30/2026