CITY OF REDONDO BEACH, CALIFORNIA
JUNE 30, 2022 SINGLE AUDIT REPORT
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CITY OF REDONDO BEACH, CALIFORNIA
SINGLE AUDIT REPORT
JUNE 30, 2022
TABLE OF CONTENTS
Page
Number
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ...................................................................... 1 Independent Auditors’ Report on Compliance for Each Major Program and on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance ........................................................................................ 3 Schedule of Expenditures of Federal Awards for the
Fiscal Year Ended June 30, 2022 ........................................................................................................ 6 Notes to the Schedule of Expenditures of Federal Awards .................................................................... 7 Schedule of Findings and Questioned Costs for the
Fiscal Year Ended June 30, 2022 ........................................................................................................ 8 Schedule of Prior Year Findings and Questioned Costs for the Fiscal Year Ended June 30, 2021 ...................................................................................................... 12
1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
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Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
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Opinion on Each Major Federal Program
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5 CITY OF REDONDO BEACH
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Federal Passed
Assistance Pass-Through Program Through to
Federal Grantor/Pass-Through Grantor/Program Title Listing Number Unique Entity ID Expenditures Subrecipients U.S. Department of Housing and Urban Development
CDBG - Entitlement Grants Cluster
Direct Assistance:
Community Development Block Grants/Entitlement Grants * 14.218 n/a $ 203,066 $ 49,095 COVID-19 - Community Development Block Grants/Entitlement Grants * 14.218 n/a 233,627 - Passed through the County of Los Angeles
COVID-19 - Coronavirus Relief Fund (State and Local Fiscal Recovery Fund) * 14.218 E5ZNHHZJ8GX9 17,797 - Total CDBG - Entitlement Grants Cluster 454,490 49,095
Housing Voucher Cluster
Direct Assistance:
Section 8 - Housing Choice Voucher Program 14.871 n/a 6,928,398 COVID 19 - Section 8 - Housing Choice Voucher Program 14.871 n/a 196,528 - Total Housing Voucher Cluster 7,124,926 -
Total U.S. Department of Housing and Urban Development 7,579,416 49,095 U.S. Department of Justice
Direct Assistance:
Edward Byrne Memorial Justice Assistance Grant (JAG) 16.738 n/a 10 ,881 - Equitable Sharing Program 16.922 n/a 60,379 -
Total U.S. Department of Justice 71,260 -
U.S. Department of Transportation
Federal Transit Cluster
Direct Assistance:
Transportation Improvement Program - Bus Shelters & Benches 20.507 n/a 392,461 - COVID 19 - Transportation Improvement Program - Urbanized Area Fomula Grant 20.507 n/a 828,048 - Total Federal Transit Cluster 1,220,509 -
Highway Safety Cluster
Passed through the State of California Office of Traffic Safety:
OTS Pedestrian and Bicycle Safety Program 20.600 XCA4E3XL2KY7 1,26 8 - OTS Selective Traffic Enforcement Program 20.600/20.608 XCA4E3XL2KY7 79,494 - Total Highway Safety Cluster 80,762 -
Total U.S. Department of Transportation 1,301,271 -
U.S. Department of Treasury
Direct Program:
Equitable Sharing Program 21.016 n/a 11,221 -
Passed through the State of California Treasurer's Office COVID-19 - Coronavirus Relief Fund (State and Local Fiscal Recovery Fund) * 21.019 NUDGYLBB4S99 6,801,080 - Total U.S. Department of Treasury 6,812,301 -
U.S. Department of Homeland Security
Passed through California Governor's Office of Emergency Services (Cal OES) County of Los Angeles
Homeland Security Grant Program 97.067 UTM3S7LKYQZ4 213,973 - Total U.S. Department of Homeland Security 213,973 -
Total Federal Expenditures $ 49,095 15,978,221 $
* Major Program
There was no federal awards expended in the form of noncash assistance and insurance in effect during the year.
Note a: Refer to Note 1 to the schedule of expenditures of federal awards for a description of significant accounting policies used in preparing this Note b:
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Repeat Finding:
1R
Recommendation:
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