City of Sacramento
Budget and Audit Committee Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2024-00989 5/28/2024 Consent Item 1.
Fiscal Year (FY) 2022/23 Single Audit Report
File ID: 2024-00989
Location: Citywide.
Recommendation: Pass a Motion: 1) accepting the (FY) 2022/23 Single Audit Report; and 2) forwarding it to City Council for approval.
Contact: Osvaldo Lopez, Finance Manager, (916) 808-4740, [email protected]; Peter Coletto, Finance Director, (916) 808-5416, [email protected], Department of Finance Presenter: None.
Attachments:
1-Description/Analysis
2-Single Audit Resolution
3-Exhibit A - Single Audit Report
Description/Analysis
Issue Detail: The Single Audit Report for FY2022/23 that ended June 30, 2023 (Exhibit A), was prepared to present the City’s Schedule of Expenditures of Federal Awards (SEFA). The SEFA reports $40.6 million in federal expenditures. As required by federal law, an independent public accounting firm audited the SEFA. The audit contains no findings, and the conclusion of the independent auditor is that the City complied, in all material respects, with program requirements.
Policy Considerations: This report is required by federal and state law. (Code of Federal Regulations, title 2, section 200.501 et seq., and California Government Code section 12410.5).
Economic Impacts: None.
Environmental Considerations: California Environmental Quality Act (CEQA): This action is not a project subject to CEQA because it involves only organizational or administrative activities that will not result in direct or indirect physical changes in the environment (CEQA Guidelines §15378(b)(5).
Sustainability: Not applicable.
File ID: 2024-00989 5/28/2024 Consent Item 1.
Commission/Committee Action: None.
Rationale for Recommendation: It is in the best interest of the City to accept the FY2022/23 Single Audit Report and the Management Letter for the following reasons:
· The FY2022/23 Single Audit Report is required by federal and state law. · Macias, Gini & O’Connell LLP, an independent public accounting firm, has audited the SEFA and rendered an unmodified audit opinion that the information is fairly stated in relation to the City’s audited financial statements. The auditors tested six major federal programs and reported no instances of noncompliance in the FY2022/23 Single Audit Report.
Financial Considerations: There are no financial considerations associated with this report.
Local Business Enterprise (LBE): Not applicable.
RESOLUTION NO.
Adopted by the Sacramento City Council
ACCEPTING THE FISCAL YEAR 2022/23 SINGLE AUDIT REPORT
BACKGROUND
A. The City’s Fiscal Year (FY) 2022/23 Single Audit Report was prepared to present the City’s Schedule of Expenditures of Federal Awards (SEFA) for the fiscal year ended June 30, 2023. The SEFA was audited, as required by federal law, by an independent public accounting firm.
B. The public accounting firm of, Macias, Gini & O’Connell LLP audited the City’s FY2022/23 SEFA and rendered its unmodified opinion that the schedule is fairly presented in relation to the City’s audited financial statements.
BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUNCIL RESOLVES AS FOLLOWS:
Section 1. The City Council accepts the FY2022/23 Single Audit Report, attached hereto as Exhibit A.
Section 2. Exhibit A is part of this resolution.
Table of Contents:
Exhibit A Single Audit Report
CITY OF SACRAMENTO, CALIFORNIA
Single Audit Reports
For the Fiscal Year Ended June 30, 2023
CITY OF SACRAMENTO, CALIFORNIA
Single Audit Reports
For the Fiscal Year Ended June 30, 2023
Table of Contents
Page
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 Auditor’s Report on Compliance for Each Major Federal Program; Report 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..................... .......................................................................... 6 Notes to Schedule of Expenditures of Federal Awards ................................................................................ 9 Schedule of Findings and Questioned Costs............................................................................................... 10 Summary Schedule of Prior Audit Findings ............................................................................................... 12
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500 Capitol Mall, Suite 2200
Sacramento, CA 95814
1 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 The Honorable Mayor and Members of the
City Council of the City of Sacramento, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards appli cable to financial audits contai ned in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards) , the financial statements of the governmental activities, the business-type activities, e ach major fund, and the aggregate remaining fund information of the City of Sacramento, Californi a (City), as of and for the fiscal year ended June 30, 2023, and the related notes to the financial sta tements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated December 19, 2023.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (interna l control) as a basis for desi gning audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Ci ty’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing the ir assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reas onable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less s e v e r e t h a n a m a t e r i a l w e a k n e s s , y e t i m p o r t a n t e n o u g h t o m e r i t attention by those charged with governance.
Our consideration of internal control was for the limited purpo se described in the first paragraph of this section and was not designed to identify all deficiencies in in ternal control that might be material weaknesses or significant deficiencies. Given these limitations , during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Cit y’s financial statements are free from material misstatement, we performed tests of its compliance wit h certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, p roviding an opinion on complian ce with those provisions was not an 2 objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that a re required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Ac cordingly, this communication is not suitable for any other purpose.
Sacramento, California
December 19, 2023
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500 Capitol Mall, Suite 2200
Sacramento, CA 95814
3 Independent Auditor’s Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
To the Honorable Mayor and Members of the City Council
City of Sacramento, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Sacramento, California’s (City) com pliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of th e City’s major federal program s for the fiscal year ended June 30, 2023.
The City’s major federal program s are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.
In our opinion, the City complied, in all material respects, wi th the compliance requirements referred to above that could have a direct and material effect on each of i ts major federal programs for the fiscal year ended June 30, 2023.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditin g standards generally accepted in the United States of America (GAAS); the standards applicable to fi nancial audits contained in Government Auditing Standards i s s u e d b y t h e C o m p t r o l l e r G e n e r a l o f t h e U n i t e d S t a t e s (Government Auditing Standards); 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 ( U n i f o r m Guidance). Our responsibilities u nder those standards and the U niform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our o ther ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We be lieve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for ou r opinion on compliance for each major federal program. Our audit does not provide a legal determinati on of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control o ver compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City’s federal programs.
4 Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referre d to above occurred, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards , and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting materia l noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncom pliance with the com pliance requirements referred to above is considered material if there is a substant ial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards , and the Uniform Guidance, we:
x Exercise professional judgment and maintain professional skepticism throughout the audit. x Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the c ompliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. x Obtain an understanding of the City’s internal control over com pliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the Ci ty’s internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governan ce regarding, among other matters, the planned scope and timing of the audit and any significant defic iencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control Over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the norma l course of performing their assigned functions, to prevent, or detect and correct, noncompliance wit h a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal contr ol over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of complia nce requirement of a federal p rogram that is less severe than a material weakness in internal control over compliance, yet important eno ugh to merit attention by those charged with governance.
5 Our consideration of internal control over compliance was for t he limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be m aterial weaknesses or significant deficiencies in internal control over compliance. Given these l imitations, during our audit we did not identify any deficiencies in internal control over compliance t hat we consider to be material weaknesses, as defined above. However, material weaknesses or significant d eficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opi nion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial st atements of the governmental ac tivities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the fiscal year ended June 30, 2023, and the related notes to the financial statements , which collectively comprise the City’s basic financial statements. We issued our report thereon dated De cember 19, 2023, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statemen ts that collectively comprise t he basic financial statements. The accompanying schedule of expenditures of federal awards is pres ented for purposes of additional analysis as required by the Uniform Guida nce and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basi c financial statements, and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and othe r additional procedures in accor dance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the financial statements as a whole.
Sacramento, California
March 29, 2024, except for our report on the Schedule
of Expenditures of Federal Awards, for which the
date is December 19, 2023
CITY OF SACRAMENTO, CALIFORNIA
Schedule of Expenditures of Federal Awards
For the Fiscal Year Ended June 30, 2023
Federal Pass-Through
Assistance Entity
Listing Identifying Federal Expenditures to
Number Number Expenditures Subrecipients
United States Department of Housing and Urban Development Passed through Sacramento Housing and Redevelopment Agency:
CDBG - Entitlement Grants Cluster
Community Development Block Grants/Entitlement Grants
Del Paso Road Diet Construction 14.218 2020-1406 400,000 $- $ 21st Avenue Park Master Plan 14.218 2022-0318 2,660 -
River District Basketball Court 14.218 2020-0356 34,734 - Nielsen Park 14.218 2020-1180 248,840 -
Woodlake Park 14.218 2022-0925 7,588 -
Lawrence Park Improvements 14.218 2022-0924 168,100 -
O'Neil Park Restroom Replacement 14.218 2021-0800 46,454 - Mama Marks Park 14.218 2022-0513 13,823 -
Wood Park Design 14.218 2022-0341 27,890 -
Mangan Park Improvements 14.218 2021-0798-01 395,807 -
Temple Avenue Park Improvements 14.218 2021-0799 52,524 - Matsui Park Access Improvements 14.218 2021-0270 89,117 - Thelma and Hawk Park Master Plan 14.218 2022-0514 3,637 - Franklin Blvd Complete Street 14.218 2021-0213 191,861 - Northgate Boulevard Signals Project 14.218 2022-0563 436,603 - Broadway Complete Street 14.218 2020-1412 508,517 -
Northwood School Access Improvement 14.218 2023-0241 115,502 - Subtotal Community Development Block Grant/Entitlement Grants 2,743,657 - Subtotal CDBG - Entitlement Grants Cluster 2,743,657 -
Passed through Sacramento Housing and Redevelopment Agency:
Emergency Solutions Grant Program
Step Up On Outreach and Supportive Services 14.231 2021-0531 34,74 2 34,742 Step Up Outreach and Housing Coordination Program 14.231 2023-05 16 366,212 366,212 Subtotal Emergency Solutions Grant Program 400,954 400,954 Passed through Sacramento Housing and Redevelopment Agency:
HOPE VI Cluster
Choice Neighborhoods Implementation Grants:
Gateway 14.889 2015-2230 151,366 -
N 12th Street Engagement 14.889 2015-2230 83,307 -
Project Administration 14.889 2015-2230 27,328 -
River District Basketball Court 14.889 2015-2230 11,170 - Matsui Park Access Improvements 14.889 2015-2230 181,491 - Subtotal Choice Neighborhoods Implementation Grants 454,662 - Subtotal HOPE VI Cluster 454,662 -
Total United States Department of Housing and Urban Development 3,599,273 400,954 United States Department of the Interior
Direct Programs:
Central Valley Improvement Act, Title XXXIV:
15.512 --- 663,205 -
15.512 --- 55,290 -
15.512 --- 429,636 -
Project Design and Engineering
15.512 --- 5,536 -
Riverbend Phase 1
Subtotal Central Valley Improvement Act, Title XXXIV 1,530,253 - Central Valley Project Improvement Act (CVPIA)
American River Juvenile Salmonid and Habitat Monitoring 15.648 -- - 300,804 - Total United States Department of the Interior 1,831,057 - United States Department of Justice
Direct Programs:
Public Safety Partnership and Community Policing Grants:
COPS Hiring Program - 2017 16.710 --- 69,270 -
COPS Hiring Program - 2021 16.710 --- 378,663 -
Subtotal Public Safety Partnership and Community Policing Grants 447,933 - Federal Grantor/Pass-Through Grantor/Cluster Title/
Mississippi Bar Rock Sorting
Lower American River Salmonid Habitat Improvement Program - Upper Federal Program Name/City Program Name
Lower American River Salmonid Habitat Improvement
Ancil Hoffman Restoration Site - Lower American River
Lower Sailor Bar
Lower American River Salmonid Habitat Improvement: Nimbus Basin 223,257 - --- 15.512
15.512 --- 153,329 - The accompanying notes are an integral part of this schedule. 6 CITY OF SACRAMENTO, CALIFORNIA
Schedule of Expenditures of Federal Awards (Continued)
For the Fiscal Year Ended June 30, 2023
Federal Pass-Through
Assistance Entity
Listing Identifying Federal Expenditures to
Number Number Expenditures Subrecipients
United States Department of Justice (Continued)
Direct Programs:
Edward Byrne Memorial Justice Assistance Grant Program
Edward Byrne Memorial Justice Assistance Grant Program - 2019 16 .738 --- 20,704 $- $ Edward Byrne Memorial Justice Assistance Grant Program - 2020 16 .738 --- 129,588 - Edward Byrne Memorial Justice Assistance Grant Program - 2021 16 .738 --- 189,510 - Edward Byrne Memorial Justice Assistance Grant Program - 2022 16 .738 --- 6,001 - Subtotal Edward Byrne Memorial Justice Assistance Grant Program 345,803 - Equitable Sharing Program
Equitable Sharing Program 16.922 --- 13,174 -
Total United States Department of Justice 806,910 -
United States Department of Labor
Passed through Sacramento Employment and Training Agency:
Workforce Investment Act/Workforce Innovation and Opportunity Act (WIA/WIOA) Cluster:
WIOA Youth Activities 17.259 046301IS-19(E2) 1,316 -
WIOA Youth Activities 17.259 046301IS-19(E3) 69,296 -
Subtotal WIOA Youth Activities 70,612 -
Total United States Department of Labor 70,612 -
United States Department of Transportation
Passed through State of California Department of Transportation (CALTRANS):
Highway Planning and Construction 20.205 CML-5002(155) 487,931 - Highway Planning and Construction 20.205 CML-5002(178) 58,980 - Highway Planning and Construction 20.205 ATPL-5002(189) 4,038,421 - Highway Planning and Construction 20.205 STPCML-5002(222) 298,611 - Highway Planning and Construction 20.205 BRLS-5002(134) 256,623 - Highway Planning and Construction 20.205 BRLS-5002(164) 2,215,947 - Highway Planning and Construction 20.205 BRLS-5002(168) 274,273 - Highway Planning and Construction 20.205 STPL-5002(174) 4,845,024 - Highway Planning and Construction 20.205 STPL-5002(195) 548,417 - Highway Planning and Construction 20.205 CML-5002(219) 128,172 - Highway Planning and Construction 20.205 STPL-5002(213) 130,123 - Highway Planning and Construction 20.205 ATPL-5002(203) 139,908 - Highway Planning and Construction 20.205 HSIPL-5002(198) 1,975,99 6- Highway Planning and Construction 20.205 HSIPL-5002(199) 1,059,21 6- Highway Planning and Construction 20.205 HSIPL-5002(200) 56,608 - Highway Planning and Construction 20.205 ATPL-5002(204) 43,648 - Highway Planning and Construction 20.205 HSIPL-5002(209) 370,977 - Highway Planning and Construction 20.205 HSIPL-5002(210) 64,219 - Highway Planning and Construction 20.205 HSIPL-5002(211) 39,760 - Highway Planning and Construction 20.205 HSIPL-5002(212) 67,204 - Highway Planning and Construction 20.205 STPL-5002(221) 146,105 - Highway Planning and Construction 20.205 BRLS-5002(220) 24,789 - Highway Planning and Construction 20.205 STPL-5002(221) 33,895 - Highway Planning and Construction 20.205 STPL-5002(224) 68,907 - Highway Planning and Construction 20.205 STPL-5002(175) 220,169 - Highway Planning and Construction 20.205 LPPSTPL-5002(226) 162,24 2- Highway Planning and Construction 20.205 DEMOL 5002(223) 5,466 - Subtotal Highway Planning and Construction 17,761,631 - Passed through State of California Office of Traffic Safety:
Highway Safety Cluster:
State and Community Highway Safety 20.600 PT20148 1,343 - State and Community Highway Safety 20.600 PT21046 5,179 - State and Community Highway Safety 20.600 PT22190 8,226 - State and Community Highway Safety 20.600 PT23162 27,433 - Subtotal State and Community Highway Safety 42,181 -
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 PT21046 4,402 - Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 PT22190 49,261 - Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 PT23162 83,768 - Subtotal Minimum Penalties for Repeat Offenders for Driving While Intoxicated 137,431 - Total United States Department of Transportation 17,941,243 - Federal Grantor/Pass-Through Grantor/Cluster Title/
Federal Program Name/City Program Name
The accompanying notes are an integral part of this schedule. 7 CITY OF SACRAMENTO, CALIFORNIA
Schedule of Expenditures of Federal Awards (Continued)
For the Fiscal Year Ended June 30, 2023
Federal Pass-Through
Assistance Entity
Listing Identifying Federal Expenditures to
Number Number Expenditures Subrecipients
United States Department of the Treasury
Direct Programs:
COVID-19 Emergency Rental Assistance Program 21.023 --- 4,463,105 $ 4,463,105 $ Passed through California State Water Resources Control Board:
COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.02 7 CA3410020, W00012 4,620,084 - Passed through County of Sacramento:
COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.02 7 ER3-2022-01 1,361,609 - Passed through California Volunteers:
COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.02 7 JP1003 47,307 47,307 Subtotal Coronavirus State and Local Fiscal Recovery Funds 6,029,000 47,307 Total United States Department of the Treasury 10,492,105 4,510,412 United States Environmental Protection Agency
Direct Programs:
Brownfields Assessment and Cleanup Cooperative Agreements:
Assessment and Cleanup - Northeast Sacramento 66.818 --- 490 - Revolving Loan Fund 66.818 --- 3,569 -
Subtotal Brownfields Assessment and Cleanup Cooperative Agreements 4,059 - Total United States Environmental Protection Agency 4,059 - United States Department of Homeland Security
Direct Programs:
National Urban Search & Rescue (US&R) Response System:
Urban Search and Rescue 2017 97.025 --- 38,967 -
Urban Search and Rescue 2018 97.025 --- 33,507 -
Urban Search and Rescue 2019 97.025 --- 40,509 -
Urban Search and Rescue 2020 97.025 --- 71,582 -
Urban Search and Rescue 2021 97.025 --- 352,150 -
Urban Search and Rescue 2022 97.025 --- 807,467 -
Urban Search and Rescue Hurricane Douglas 97.025 --- 6,144 - Urban Search and Rescue Oregon Fires 97.025 --- 340 -
Urban Search and Rescue Hurricane Delta 97.025 --- 277 - Urban Search and Rescue Tropical Storm Henri 97.025 --- 282 - Urban Search and Rescue Hurricane Michael 97.025 --- 628 - Urban Search and Rescue Tropical Storm Barry 97.025 --- 738 - Urban Search and Rescue Kentucky Floods 97.025 --- 76,470 - Urban Search and Rescue Hurricane Fiona 97.025 --- 34,568 - Urban Search and Rescue Hurricane Ian 97.025 --- 113,770 - Subtotal National Urban Search & Rescue (US&R) Response System 1,577,399 - Passed through California Governor's Office of Emergency Services Assistance to Firefighters Grant
Assistance to Firefighters Grant - 2020 97.044 EMW-2020-FG-14603 3 66,164 - Passed through California Governor's Office of Emergency Services Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 FEMA-4482-DR-CA 556,272 -
Passed through State of California Office of Emergency Services:
Homeland Security Grant Program
Homeland Security Grant Program - 2019 97.067 2019-0035 12,462 - Homeland Security Grant Program - 2020 97.067 2020-0095 2,195,907 1 ,122,530 Homeland Security Grant Program - 2021 97.067 2021-0081 874,749 - Homeland Security Grant Program - 2022 97.067 2022-0043 17,392 - Passed through the Sacramento County Office of Emergency Services:
Homeland Security Grant Program - 2020 97.067 2020-0016 19,575 - Homeland Security Grant Program - 2021 97.067 2021-0081 219,481 - Subtotal Homeland Security Grant Program 3,339,566 1,122,530 Total United States Department of Homeland Security 5,839,401 1,122,530 Total Expenditures of Federal Awards 40,584,660$ 6,033,896 $ Federal Program Name/City Program Name
Federal Grantor/Pass-Through Grantor/Cluster Title/
The accompanying notes are an integral part of this schedule. 8 CITY OF SACRAMENTO, CALIFORNIA
Notes to the Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2023
9 NOTE 1 – BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal Awards (Sch edule) includes the federal award activity of the City of Sacramento, California (City) under programs of the federal government for the fiscal year ended June 30, 2023. The information in the Schedule is presented in accordance with the 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).
As a result of the COVID-19 pandemic, many new federal programs have been established and funding has been added to existing federal programs. Expenditures funded fr om the following acts are denoted by the prefix COVID-19 in the federal program title in the Schedule:
x Coronavirus Preparedness and Response Supplemental Appropriations Act x Families First Coronavirus Response Act
x Coronavirus Aid, Relief, and Economic Security Act (CARES Act) x Coronavirus Response and Relief Supplemental Appropriations Act (CRRSAA) x American Rescue Plan Act (ARP)
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICY
Expenditures reported in the accompanying Schedule are presented using the modified accrual basis of accounting for governmental funds and the full accrual basis for proprietary funds. Such expenditures are recognized following the cost principles contained in the Unifor m G u i d a n c e , w h e r e i n c e r t a i n t y p e s o f expenditures are not allowable or are limited as to reimbursement. Negative amounts shown, if any, in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
NOTE 3 – ASSISTANCE LISTING NUMBERS (ALN)
The ALNs included in the accompanying Schedule were determined based on the program name, review of grant contract information, and the U.S. General Service Administration’s SAM.gov website.
NOTE 4 – INDIRECT COST RATE
The City has elected not to use the 10-percent de minimis indire ct cost rate allowed under the Uniform Guidance Section 2 CFR 200.414.
CITY OF SACRAMENTO, CALIFORNIA
Schedule of Findings and Questioned Costs
For the Fiscal Year Ended June 30, 2023
10 Section I Summary of Auditor’s Results
FINANCIAL STATEMENTS
Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodifi ed Internal control over financial reporting:
x Material weakness(es) identified? No
x Significant deficiency(ies) identified? None reported Noncompliance material to the financial statements noted? No
FEDERAL AWARDS
Internal control over major federal programs:
x Material weakness(es) identified? No
x Significant deficiency(ies) identified? None reported Type of auditor’s report issued on compliance
for major federal programs: Unmodified
Any audit findings disclosed that are required to be
reported in accordance with 2 CFR 200.516(a)? No
Identification of major federal programs:
Assistance
Listing Number Name of Federal Program
14.218
CDBG – Entitlement Grants Cluster
Community Development Block Grants/Entitlement Grants
15.512 Central Valley Improvement Act, Title XXXIV
21.023 Emergency Rental Assistance Program
21.027 Coronavirus State and Local Fiscal Recovery Funds
97.025 National Urban Search & Rescue (US&R) Response System
97.067 Homeland Security Grant Program
Dollar threshold used to distinguish between type A and type B program: $1,217,540 Auditee qualified as a low-risk auditee? Yes
CITY OF SACRAMENTO, CALIFORNIA
Schedule of Findings and Questioned Costs (Continued)
For the Fiscal Year Ended June 30, 2023
11 Section II Financial Statement Findings
No matters were reported.
Section III Federal Awards Findings
No matters were reported.
CITY OF SACRAMENTO, CALIFORNIA
Summary Schedule of Prior Audit Findings
For the Fiscal Year Ended June 30, 2023
12 Finding
Number
Federal Program
Title
Assistance
Listing
Number
Compliance
Requirement Status
2022-001 Choice Neighborhoods
Implementation Grants
14.889 Procurement and
Suspension and
Debarment
Fully Corrected