CITY OF SANTA ANA, CALIFORNIA
SINGLE AUDIT OF FEDERAL AWARDS
AND OTHER FINANCIAL INFORMATION
JUNE 30, 2024
EXHIBIT 1
CITY OF SANTA ANA, CALIFORNIA
JUNE 30, 2024
TABLE OF CONTENTS
Page
Number
Independent Auditors’ 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 - 2
Independent Auditors’ Report on Compliance for Each Major Federal Program, Report on Internal Control over Compliance, Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance, Schedule of Expenditures of State Awards Required by the State of California, and Housing Authority of the City of Santa Ana Financial Data Schedules Required by the U.S. Department of Housing and Urban Development 3 - 6
Schedule of Expenditures of Federal Awards 7 - 10
Schedule of Expenditures of State Awards 11
Notes to the Schedules of Expenditures of Federal and State Awards 12
Housing Authority of the City of Santa Ana Financial Data Schedules:
Financial Data Schedule of Assets, Liabilities, and Equity as of June 30, 2024 13 Financial Data Schedule of Revenues, Expenses, and Changes in Equity for the Fiscal Year Ended June 30, 2024 14
Schedule of Findings and Questioned Costs 15 - 16
Summary Schedule of Prior-Year Audit Findings 17
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1 INDEPENDENT AUDITORS’ 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
Honorable City Council
of the City of Santa Ana
Santa Ana, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Santa Ana, California (the City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements and have issued our report thereon dated December 12, 2024.
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 (internal control) as a basis for designing 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 City’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 their 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 reasonable 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 severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal 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.
Honorable City Council
of the City of Santa Ana
Santa Ana, California
2 Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an 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 are 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 City’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 City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
CliftonLarsonAllen LLP
Irvine, California
December 12, 2024
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3 INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR
FEDERAL PROGRAM, REPORT ON INTERNAL CONTROL OVER COMPLIANCE,
REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED
BY THE UNIFORM GUIDANCE, SCHEDULE OF EXPENDITURES OF STATE
AWARDS REQUIRED BY THE STATE OF CALIFORNIA, AND HOUSING AUTHORITY
OF THE CITY OF SANTA ANA FINANCIAL DATA SCHEDULES REQUIRED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Honorable City Council
of the City of Santa Ana
Santa Ana, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Santa Ana’s (the City) compliance 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 the City’s major federal programs for the year ended June 30, 2024. The City’s major federal programs are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs.
In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2024.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; 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 (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors’ Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the City’s compliance requirements referred to above.
Honorable City Council
of the City of Santa Ana
Santa Ana, California
4 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 over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s federal programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred 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 material 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. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial 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 compliance 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 compliance 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 City’s internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Honorable City Council
of the City of Santa Ana
Santa Ana, California
5 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 normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with 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 control 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 compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the Auditors’ Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion 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.
Honorable City Council
of the City of Santa Ana
Santa Ana, California
6 Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance, the Schedule of Expenditures of State Awards Required by the State of California, and the Housing Authority of the City of Santa Ana Financial Data Schedules Required by the U.S. Department of Housing and Urban Development
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Santa Ana as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated December 12, 2024, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying Schedule of Expenditures of Federal Awards, the Schedule of Expenditures of State Awards, and the Housing Authority of the City of Santa Ana Financial Data Schedules are presented for purposes of additional analysis as required by the Uniform Guidance, the State of California, and the U.S. Department of Housing and Urban Development, respectively, and are 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 basic financial statements.
The information has been subjected to the auditing procedures applied in the audit of the basic 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 other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards, the Schedule of Expenditures of State Awards, and the Housing Authority of the City of Santa Ana Financial Data Schedules are fairly stated in all material respects in relation to the basic financial statements as a whole.
CliftonLarsonAllen LLP
Irvine, California
March 21, 2025
CITY OF SANTA ANA, CALIFORNIA
Schedule of Expenditures of Federal Awards
For the Fiscal Year Ended June 30, 2024
Federal Grantor / Pass-Through Total Passed
Pass-Through Grantor / Entity Identifying Federal Through to Program / Cluster Title Number Expenditures Subrecipients U.S. Department of Housing and Urban Development
Direct Programs:
Community Development Block Grants - Entitlement Grants Cluster:
Community Development Block Grants N/A 5,300,637 $ 994,188 $ COVID-19 - Community Development Block Grants N/A 108,808 32,759 Subtotal Community Development Block Grants -
Entitlement Grants Cluster 5,409,445 1,026,947 Emergency Solutions Grant Program N/A 426,784 308,288
COVID-19 - Emergency Solutions Grant Program N/A 653,959 433,852 Subtotal Emergency Solutions Grant Program 1,080,743 742,140 Housing Voucher Cluster:
Section 8 Housing Choice Vouchers N/A 54,156,247 -
COVID-19 - Emergency Housing Voucher Rental
Assistance (ARPA) N/ A 1,792,657 -
COVID-19 - Emergency HSG Voucher Rental
Assist-Admin (ARPA) N/ A 113,160 12,500
Subtotal Section 8 Housing Choice Vouchers 56,062,064 12,500 Mainstream Vouchers N/A 3,480,650 -
Subtotal Housing Voucher Cluster 59,542,714 12,500 Family Self-Sufficiency Program N/A 133,534 -
Family Self-Sufficiency Program N/A 126,339 -
Subtotal Family Self-Sufficiency Program 25 9,873 - HOME Investment Partnerships Program N/A 391,749 -
COVID-19 - HOME - American Rescue Plan Program N/A 9,138 - Subtotal HOME Investment Partnerships Program 400,887 - Total U.S. Department of Housing and Urban Development 66,693,662 1,781,587 U.S. Department of the Interior - Bureau of Reclamation Direct Programs:
Reclamation States Emergency Drought Relief N/A 732,231 - Reclamation States Emergency Drought Relief N/A 740,000 - Subtotal Reclamation States Emergency Drought Relief 1,472,231 - WaterSMART (Sustain & Manage America's
Resources for Tomorrow) N/A 1,148,536 -
Total U.S. Department of Interior - Bureau of Reclamation 2,620,767 - U.S. Department of Justice
Direct Programs:
Bulletproof Vest Partnership Program N/A 14,378 - (Continued)
See accompanying Notes to the Schedules of Expenditures of Federal and State Awards.
14.896
14.896
14.239
14.239
16.607
14.218
14.871
14.871
14.879
14.871
14.231
14.231
Federal
14.218
Assistance
Listing
Number
15.514
15.514
15.507
7 CITY OF SANTA ANA, CALIFORNIA
Schedule of Expenditures of Federal Awards
For the Fiscal Year Ended June 30, 2024 (Continued)
Federal Grantor / Pass-Through Passed
Pass-Through Grantor / Entity Identifying Federal Through to Program / Cluster Title Number Expenditures Subrecipients Passed through County of Orange Sheriff's Department:
Edward Byrne Memorial Justice Assistance Grant Program:
Byrne Justice Assistance Grant 2021 15PBJA-21-GG-01188-JAGX 14,522 $ - $ Byrne Justice Assistance Grant 2022 15PBJA-22-GG-02074-JAGX 77,572 - Byrne Justice Assistance Grant 2023 15PBJA-23-GG-03185-JAGX 4,745 - Board of State & Community Corrections BSCC 5227- 121-001 91,203 - Subtotal Edward Byrne Memorial Justice Assistance Grant Program 188,042 - Passed through Human Options:
Culturally and Linguistically Specific Services Program 15JOVW-22-GG-01808-ICJR 55,081 -
Total U.S. Department of Justice 257,501 -
U.S. Department of Labor
Workforce Innovation and Opportunity Act (WIOA) Cluster:
Passed through CA Employment Development Department:
WIOA Adult Program AA311027 755,267 -
WIOA Adult Program AA411027 69,183 -
Subtotal WIOA Adult Activities 824,450 - WIOA Dislocated Worker Formula Grants AA311027 146,990 - WIOA Dislocated Worker Formula Grants AA411027 670,717 - WIOA Dislocated Worker Formula Grants (Rapid Response) AA311027 26,895 - WIOA Dislocated Worker Formula Grants (Rapid Response) AA411027 228,808 - Subtotal WIOA Dislocated Worker Formula Grants 1,073,410 - WIOA Youth Activities AA311027 392,134
WIOA Youth Activities AA411027 194,385 294,338
Subtotal WIOA Youth Activities 586,519 294,338 Subtotal Workforce Innovation and Opportunity Act (WIOA) Cluster 2,484,379 2 94,338 Passed through CA Employment Development Department:
WIOA National Dislocated Worker Grants AA311027 131,043 - Total U.S. Department of Labor 2,615,422 294,338
U.S. Department of Transportation
Highway Planning and Construction:
Passed through CA Department of Transportation:
National Highway Performance Program BRLS 5063(184) 10,867 - Bicycle Corridor Improvement CMA Q 5063(181) BCI 1,728 - Highway Safety Improvement Program HSIPL 5063(189) 13,475 - Highway Safety Improvement Program HSIPL 5063(190) 340,605 - Active Transportation Program - Federal ATPLNI-5063(203) 47,426 - Active Transportation Program - Federal ATP SB1L-5063(193) 4,408,844 - Active Transportation Program - Federal ATP SB1L-5063(195) 1,836,180 - Subtotal Highway Planning and Construction 6,659,125 - (Continued)
See accompanying Notes to the Schedules of Expenditures of Federal and State Awards.
16.738
16.738
16.738
Federal
Assistance
Listing
Number
17.278
17.278
20.205
17.278
17.278
20.205
20.205
20.205
20.205
16.016
17.258
16.738
17.259
17.259
17.277
20.205
20.205
17.258
8 CITY OF SANTA ANA, CALIFORNIA
Schedule of Expenditures of Federal Awards
For the Fiscal Year Ended June 30, 2024 (Continued)
Federal Grantor / Pass-Through Passed
Pass-Through Grantor / Entity Identifying Federal Through to Program / Cluster Title Number Expenditures Subrecipients Highway Safety Cluster:
State and Community Highway Safety:
Passed through CA Office of Traffic Safety:
Selective Traffic Enforcement PT23066 249,902$ - $ Selective Traffic Enforcement PT24184 436,411 - Public Education on Bicycle Safety PS23007 180,048 -
Subtotal State and Community Highway Safety Cluster 866,361 - Total U.S. Department of Transportation 7,525,486 - U.S. Department of Treasury
COVID-19 - Coronavirus State & Local Fiscal Recovery (ARPA):
Direct Program:
COVID-19 - Coronavirus State & Local Fiscal Recovery (ARPA) N/A 33,048,140 712,514 Passed through the State Water Resource Control Board:
COVID-19 - Coronavirus State & Local Fiscal Recovery (ARPA) CA3010038 1,435,571 - COVID-19 - Coronavirus State & Local Fiscal Recovery (ARPA) 443251 191,770 - Subtotal COVID-19 - Coronavirus State & Local Fiscal Recovery (ARPA) 34,675,481 712,514 COVID-19 - Emergency Rental Assistance Program:
Direct Program:
COVID-19 - Emergency Rental Assistance Program 2 N/A 18,466 - Subtotal COVID-19 - Emergency Rental Assistance Program 18,466 - Total U.S. Department of Treasury 34,693,947 712,514
U.S. Department of Health and Human Services
Direct Program:
COVID-19 - Community Programs to Improve Minority Health Gran N/A 945,464 945,058 Passed through County of Orange Social Services Agency:
Temporary Assistance for Needy Families WDM0522 797,874 - Total U.S. Department of Health and Human Services 1,743,338 945,058 U.S. Department of Homeland Security
Homeland Security Grant Program:
Passed through CA Office of Emergency Services:
Urban Area Security Initiative 2019 2019-0035 059-95010 462,204 462,204 Urban Area Security Initiative 2021 2021-0081 059-95050 2,594,416 1,686,320 Passed through City of Anaheim:
Urban Area Security Initiative 2020 2020-0095 49,207 -
Urban Area Security Initiative 2022 2022-0043 556,182 - Subtotal Homeland Security Grant Program 3,662,009 2,148,524 (Continued)
See accompanying Notes to the Schedules of Expenditures of Federal and State Awards.
97.067
97.067
20.600
21.027
21.027
20.600
20.600
Assistance
Listing
Number
Federal
93.137
21.023
93.558
97.067
21.027
97.067
9 CITY OF SANTA ANA, CALIFORNIA
Schedule of Expenditures of Federal Awards
For the Fiscal Year Ended June 30, 2024 (Continued)
Federal Grantor / Pass-Through Passed
Pass-Through Grantor / Entity Identifying Federal Through to Program / Cluster Title Number Expenditures Subrecipients Passed through County of Orange Sheriff's Department:
Emergency Management Performance Grants EMPG-2022-0005 52,569 $ - $ Total U.S. Department of Homeland Security 3,714,578 2,148,524 Total Expenditures of Federal Awards 119,864,701$ 5,882,021$ See accompanying Notes to the Schedules of Expenditures of Federal and State Awards.
Assistance
Federal
Listing
Number
97.042
10 CITY OF SANTA ANA, CALIFORNIA
Schedule of Expenditures of State Awards
For the Fiscal Year Ended June 30, 2024
Program State
Identification Awards
Grantor / Program Title Number Expenditures
CA Business Consumer Services and Housing Agency
Homeless Housing Assistance & Prevention 20-HHAP- 00019 . 125,103$ Homeless Housing Assistance & Prevention 2 21-HHAP- 00012 . 471,768 Homeless Housing Assistance & Prevention 3 22-HHAP- 10004 . 5,376,715 Homeless Housing Assistance & Prevention 4 23-HHAP-100XX . 938,806 . 6,912,392 .
CA Department of Housing and Community Development .
Affordable Housing Sustainable Communities Program 16-AHSC-11200 . 1,073 CalHome Housing Loan Program 04-Calhome-087 . 368,349 SB2 Planning Grants Program 19-PGP-13895 . 63,015
Local Early Action Planning Program 20-LEAP-15676 . 445,397 Permanent Local Housing Allocation 20-PLHA-15193 . 6,869,607 . 7,747,441 .
CA Department of Motor Vehicles .
SCAQMD - Mobile Source Air Pollution Reduction 2015 MSRC - ML-14012 . 116,939 .
CA Department of Resources Recycling and Recovery .
Beverage Container Payment Program CCP-20-280 . 77,820 Beverage Container Payment Program CCP-21-285 . 2,280 Beverage Container Payment Program CCP-22-263 . 573 . 80,673 .
CA Department of Transportation .
Solutions for Congested Corridors Program SB1 SC CPSB1L-5063(202) . 1,266,100 Solutions for Congested Corridors Program SB1 SCCP-A2-2223-10 12-1301A . 19,222 Clean CA Local Grant State CCAL 12-TRANSIT-06 . 1,045 Caltrans Clean CA CCLGP Grant 12-TRANSIT-16 . 138,983 Active Transportation Program ATPL-5063(170) . 440,272 Active Transportation Program ATPL-5063(179) . 76,242 Active Transportation Program ATPL-5063(214) . 17,724 Active Transportation Program ATPL-5063(218) . 14,619 Active Transportation Program ATPL-5063(219) . 7,831 Active Transportation Program ATPL-5063(215) . 9,996 Active Transportation Program ATPL-5063(216) . 12,417 Active Transportation Program ATPL-5063(212) . 3,409 Active Transportation Program - SB1 Augmentation ATPSB1L-5063(196) . 24,339 Active Transportation Program - SB1 Augmentation ATPSB1L-5063(197) . 2,915,823 Active Transportation Program - SB1 Augmentation ATPSB1L-5063(198) . 122,876 Active Transportation Program - SB1 Augmentation ATPSB1L-5063(199) . 732,858 Highway Safety Improvement Program - State HSIPSL-5063(204) . 149,720 Local Roadway Safety Plan LRSPL-5063(205) . 147,000 Clean California Local Grant Program CCL-5063-206 . 1,389,423 . 7,489,899 .
CA Department of Water Resources .
Prop68 FMPRA Grant Rouselle St 4600015314 . 156,966
Prop 1 Integrated Regional Water Management Program 4600013842 . 442,823 . 599,789 .
CA Natural Resources Agency .
Statewide Park Development & Community Revitalization C9801033 . 2,551,606 Statewide Park Development & Community Revitalization C9801034 . 212,198 General Fd Specified Grnt-F418 C5055107-0 . 3,835,472 General Fd Specified Grnt-CNRA GF2107-0 . 1,304,132 Advanced Metering Infrastructure GF1806-0 . 115,706 Proposition 68 Urban Flood Protection UF8807-0 . 3,688,284 CNRA Urban Greening Grant Program UG2119-0 . 186,934 . 11,894,332 .
CA Governor's Office of Service and Community Engagement California for All Youth Workforce Program JP21-002 2,409,782 . 2,409,782 .
CA State Coastal Conservancy .
Santa Ana River Conservancy Program 19-097, 19-158 . 375,877 Santa Ana River Conservancy Program-PWA 22-159 . 129,983 . 505,860 .
CA State Library .
Zip Books ZIP22-68 . 3,094
Building Forward Library BF-1-21-053 . 147,942
. 151,036 .
CA Workforce Development Board .
Prison to Employment Program M0113404 . 135,473 ..
Total Expenditures of State Awards . 38,043,616$
.
See accompanying Notes to the Schedules of Expenditures of Federal and State Awards. . 11 12
CITY OF SANTA ANA, CALIFORNIA
NOTES TO THE SCHEDULES OF EXPENDITURES OF FEDERAL AND STATE AWARDS FOR THE YEAR ENDED JUNE 30, 2024
1. BASIS OF PRESENTATION
The accompanying Schedules of Expenditures of Federal and State Awards (the Schedules) include the federal and state award activities of the City of Santa Ana, California (the City), under programs of the federal government and the State of California, as well as federal and state financial assistance passed through other government agencies for the year ended June 30, 2024. The information in the Schedule of Expenditures of Federal Awards (SEFA) 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). Because the Schedules present only a selected portion of the operations of the City, they are not intended to, and do not, present the financial statements of the City. The City’s reporting entity is defined in Note 1 of the notes to the City’s financial statements.
2. BASIS OF ACCOUNTING
The accompanying Schedules are presented using the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in the Note 1 of the notes to the City’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. The information in the SEFA is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass-through entity identifying numbers are identified where available.
3. INDIRECT COST RATE
The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
CITY OF SANTA ANA, CALIFORNIA
Housing Authority of the City of Santa Ana
Financial Data Schedule of Assets, Liabilities, and Equity June 30, 2024
Line Item
No. Account Description
Family Self
Sufficiency
Program
FSS Escrow
Forfeiture
Account
Housing Choice
Vouchers
Mainstream
Vouchers
Emergency
Housing
Voucher ARPA Total
Assets
Current Assets:
111 Cash - Unrestricted -$ -$ 3,523,832$ 463,519$ 109,204$ 4,096,555$ 113 Cash - Other Restricted - 153,865 1,002,385 - 42,888 1,199,138 115 Cash - Restricted for Payment of Current Liabilities - - 272,470 - - 272,470 100 Total Cash - 153,865 4,798,687 463,519 152,092 5,568,163 Receivables:
122 Accounts Receivable - HUD Other Projects - - 32,198 - - 32,198 125 Accounts Receivable - Miscellaneous - - - - - - 128 Fraud Recovery - - 12,376 - - 12,376 128.1 Allowance for Doubtful Accounts - Fraud - - (6,188) - - (6,188) 129 Accrued Interest Receivable - - - - - - 120 Total Receivables, Net of Allowances for Doubtful Accounts - - 38,386 - - 38,386 142 Prepaid Expenses and Other Assets - - - - - - 150 Total Current Assets - 153,865 4,837,073 463,519 152,092 5,606,549 Noncurrent Assets:
Fixed Assets:
164 Furniture, Equipment & Machinery - Administration - - - - - - 166 Accumulated Depreciation - - - - - - 160 Total Fixed Assets, Net of Accumulated Depreciation - - - - - - 174 Other Assets - - - - - - 180 Total Non-Current Assets - - - - - - 290 Total Assets and Deferred Outflows of Resources - $ 153,865$ 4,837,073 $ 463,519 $ 152,092 $ 5,606,549 $ Liabilities and Equity
Liabilities:
312 Accounts Payable - HUD PHA Programs <=90 days -$ $ - $ 112,133 $ 3,986 $ - 116,119$ 322 Accrued Compensated Absences - Current Portion - - 36,279 - - 36,279 331 Accounts Payable - HUD PHA Programs - - - - - - 342 Deferred Revenues - - 6,188 - 33,740 39,928 345 Other Current Liabilities - - 272,470 - - 272,470 346 Accrued Liabilities - Other - - - - - - 310 Total Current Liabilities - - 427,070 3,986 33,740 464,796 Noncurrent Liabilities:
353 Noncurrent Liabilities - Other - - 817,411 - - 817,411 354 Accrued Compensated Absences - Non Current - - 108,836 - - 108,836 350 Total Noncurrent Liabilities - - 926,247 - - 926,247 300 Total Liabilities - - 1,353,317 3,986 33,740 1,391,043 Equity:
509.3 Restricted Fund Balance - 153,865 117,032 - 9,148 280,045 511.3 Assigned Fund Balance - - 3,366,724 459,533 109,204 3,935,461 512.3 Unassigned Fund Balance - - - - - - 513 Total Equity - Net Assets/Position - 153,865 3,483,756 459,533 118,352 4,215,506 600 Total Liabilities, Deferred Inflows of Resources and Equity - Net Assets/Position -$ 153,865$ 4,837,073 $ 463,519 $ 152,092 $ 5,606,549 $ 13 CITY OF SANTA ANA, CALIFORNIA
Housing Authority of the City of Santa Ana
Financial Data Schedule of Revenues, Expenses, and Changes in Equity For the Fiscal Year Ended June 30, 2024
Line Item
No. Account Description
Family Self
Sufficiency
Program
FSS Escrow
Forfeiture
Account
Housing Choice
Vouchers
Mainstream
Vouchers
Emergency
Housing
Voucher ARPA Total
Revenues
70600 HUD PHA Operating Grants 259,873$ -$ 54,421,630$ 3,609,383$ 1,981,069$ 60,271,955$ 71100 Investment Income - Unrestricted - ADMIN - - - - - - 71400 Fraud Recovery - - - - - - 71500 Other Revenue - - 455,404 109 90,151 545,664 72000 Investment Income - Restricted - HAP - - - - - - 70000 Total Revenue 259,873 - 54,877,034 3,609,492 2,071,220 60,817,619 Expenses
Administrative:
91100 Administrative Salaries 150,625 - 1,582,710 82,825 59,673 1,875,833 91200 Auditing Fees - - 12,223 98 58 12,379 91400 Advertising and Marketing - - 14,402 - - 14,402 91500 Employee Benefit Contributions - Administrative 101,059 - 807,665 47,594 34,378 990,696 91600 Other Operating - Administrative - - 517,354 20,226 6,602 544,182 91800 Travel, Training & Transportation 8,189 - 10,909 - - 19,098 91810 Allocated Overhead - - 329,472 15,724 11,177 356,373 91900 Other - - 223,659 4,200 1,575 229,434 91000 Total Operating - Administrative Expenses 259,873 - 3,498,394 170,667 113,463 4,042,397 Tenant Services:
92100 Tenant Services - Salaries - - - - 12,500 12,500 92300 Employee Benefit Contributions - Tenant Services - - - - - - 92400 Tenant Services - Other - - - - - - 92500 Total Tenant Services - - - - 12,500 12,500 General Expenses:
96140 All Other Insurance - - - - - - 96200 Other General Expenses - - 862,405 223 - 862,628 96210 Compensated Absences - - - - - - 96000 Total Operating - General Expenses - - 862,405 223 - 862,628 96900 Total Operating Expenses 259,873 - 4,360,799 170,890 125,963 4,917,525 97000 Excess Operating Revenue over Operating Expenses - - 50,516,235 3,438,602 1,945,257 55,900,094 97300 Housing Assistance Payments - - 49,891,814 3,309,760 1,792,657 54,994,231 97350 HA Portability-In - - 303,709 - 70,905 374,614 90000 Total Expenses 259,873 - 54,556,322 3,480,650 1,989,525 60,286,370 10093 Transfers between Program & Project-In - - - - - - 10094 Transfers between Program & Project-Out - - - - - - 10000
Excess (Deficiency) of Operating Revenues Over (Under)
Expenses -$ - $ 320,712$ 128,842 $ 81,695 $ 531,249 $ Memo Account Information:
11030 Beginning Equity - $153,865 $3,163,044 $330,691 $36,657 3,684,257 11040 Prior period Adjustments and Equity Transfers - - - - - - 11050 Changes in Compensated Absence Balance - - - - - - 11190 Unit Months Available - - 35,206 2,772 1,032 39,010 11210 Number of Unit Months Leased - - 34,346 1,944 1,026 37,316 11170 Administrative Fee Equity - - $3,366,724 459,533 109,204 3,935,461 11180 Housing Assistance Payments Equity - 153,865 $117,032 - 9,148 280,045 Line 11170 & 11180 - 153,865 3,483,756 459,533 118,352 4,215,506$ Line 513 - 153,865 3,483,756 459,533 118,352 -$ -$ -$ -$ -$ 14 15
CITY OF SANTA ANA, CALIFORNIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2024
Section I – Summary of Auditors’ Results
Financial Statements
1. Type of auditors’ report issued: Unmodified
2. Internal control over financial reporting:
x Material weakness(es) identified? yes x no x Significant deficiency(ies) identified? yes x none reported
3. Noncompliance material to financial
statements noted? yes x no
Federal Awards
1. Internal control over major federal programs:
x Material weakness(es) identified? yes x no
x Significant deficiency(ies) identified? yes x none reported
2. Type of auditors’ report issued on
compliance for major federal programs: Unmodified
3. Any audit findings disclosed that are
required to be reported in accordance
with 2 CFR 200.516(a)? yes x no
Identification of Major Federal Programs
Assistance Listings Number(s) Name of Federal Program or Cluster
20.205 Highway Planning and Construction
21.027 COVID-19 - Coronavirus State and Local Fiscal
Recovery Funds
93.137 COVID-19 - Community Programs to Improve
Minority Health Grant
Dollar threshold used to distinguish between
Type A and Type B programs: $ 3,000,000
Auditee qualified as low-risk auditee? x yes no
16 CITY OF SANTA ANA, CALIFORNIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2024
Section II – Financial Statement Findings
Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards.
Section III – Findings and Questioned Costs – Major Federal Programs
Our audit did not disclose any matters required to be reported in accordance with 2 CFR 200.516(a).
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