Independent Auditor Presentation Single AuditFor the Fiscal Year Ended June 30, 2025 Audit Committee
March 11, 2026
Amy L. Meyer, CPA
Partner
1 What is a Single Audit?
Ensures a recipient of federal funds is in compliance with the federal program’s requirements for how the money can be used.
Each federal granting agency outlines specific items it feels are important for recipients to meet to ensure the successful management of the program and alignment with the legislative intent of the program.
One overall audit, rather than individual audits by each granting agency (source of federal funding) Required when federal grant expenditures exceed $750k in one year across all programs 2 Uniform Guidance – The overall rules
3 Auditee’s responsibility (UG 200.508)
Prepare appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with §200.510 Does it conform to 2 CFR Section 200.510?
Are all programs identified by the Assistance Listing (AL) #? Identify Direct or Indirect Programs
If it’s an indirect award, has the pass-through entity and the pass-through number been identified and included? Identify Cluster Programs
4 Uniform Guidance – The overall rules
Single Audit – Overall Objectives
5 The City expended$11.487 million across 15 programs
Schedule of Expenditures of Federal Awards (SEFA)
page 4 (9 of PDF)
6 Single Audit
Single Audit – Major Programs
Two Tested Programs (Major Programs)
16.710 - Public Safety Partnership and Community Policing Grants (COPS)
97.083 – Staffing for Adequate Fire and Emergency Response Grant (SAFER) 7 Results of Single Audit
Current Year –
no federal award compliance findings
Prior Year –
CDBG Program - Compliance with Timely Spending Requirements Current Status included in the Separate
Summary Status of Prior Year Audit Findings (SSPAF)
8 Single Audit 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 9 (13 of PDF) Compliance for Each Major Program and on Internal Control Over Compliance Page 11 (15 of PDF) 9 QUESTIONS?
10 “We are in the business to help our clients succeed”