Audit Committee
March 14, 2022

1 Independent Auditor Presentation –
Single Audit
For the fiscal year ended June 30, 2021
Audit Committee March 14, 2022
Amy L. Meyer, CPA
Partner
1 Single Audit
 Required when federal grant expenditures
exceed $750k in one year
 The City expended just over $8.5 million
across 13 programs
 Schedule of Expenditures of Federal Awards
page 3
2 33/14/22 Item #2
2 Single Audit – Major Programs
 Three Tested Programs (Major Programs)
 14.218 – Community Development Block –
Entitlement Grants
 20.205 – Highway Planning and Construction
 21.019 – Coronavirus Relief Fund (CARES Act)
3 Results of Audit
 One Current Year Finding – SA2021-001
 Federal Funding Accountability and Transparency Act
(FFATA) Reporting
 City’s Response included in the Separate
Corrective Action Plan (CAP)
4 3
Results of Audit – Prior Year
 One Prior Year Finding – SA2019-001
 Findings from HUD’s Monitoring of CDBG and HOME
Program Activities for Compliance with Program
Rules and Regulations
 Current Status included in the Separate Summary
Status of Prior Year Audit Findings (SSPAF)
5 Report
 Audit was conducted in accordance with auditing
standards generally accepted in the United States of
America and Government Auditing Standards issued by
the Comptroller General of the United States of America.  Includes Two Audit Opinions
 Internal Control Over Financial Reporting and on Compliance and Other Matters (Page 7)
 Compliance for Each Major Program and on Internal Control Over Compliance (Page 9)
6 4
QUESTIONS?
7 “We are in the business to help our clients succeed”