Audit Committee
March 30, 2023

3/23/2023
1 Independent Auditor Presentation –
Single Audit
For the fiscal year ended June 30, 2022
Audit Committee March 30, 2023
Amy L. Meyer, CPA
Partner
1 Single Audit
 Required when federal grant expenditures
exceed $750k in one year
 The City expended just over $31.5 million
across 14 programs
 Schedule of Expenditures of Federal Awards
page 4
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2 3/23/2023
2 Single Audit – Major Programs
 Two Tested Programs (Major Programs)
 14.239 – Home Investment Partnerships
 21.027 – Coronavirus State and Local
Fiscal Recovery Funds (ARPA)
3 Results of Audit
 One Current Year Finding – SA2022-001
 Compliance with Grant Deadlines
 Electric Arrearage – reporting
 Water Arrearage – application of bill credits
 Wastewater Arrearage – return of unspent funds
 City’s Response included in the Separate
Corrective Action Plan (CAP)
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4 3/23/2023
3 Results of Audit – Prior Year
 One Prior Year Finding – SA2021-001
 CDBG Program - Compliance with FFATA
Reporting Requirements
 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)
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4 QUESTIONS?
7 “We are in the business to help our clients succeed”
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