South San Francisco City Council
May 10, 2023

4/14/2023
1 Independent Auditor Presentation –
Single Audit
For the fiscal year ended June 30, 2022
City Council May 10, 2023
Amy L. Meyer, CPA
Partner 1
Single Audit
 Required when federal grant expenditures
exceed $750k in one year
 The City expended just over $6.4 million
across 12 programs
 Schedule of Expenditures of Federal Awards
page 9
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2 4/14/2023
2 Single Audit – Major Programs
 Two Tested Programs (Major Programs)
 14.218 – Community Development Block
Grants/Entitlement Grants (CDBG)
 21.027 – Coronavirus State and Local
Fiscal Recovery Funds (ARPA)
3 Results of Audit
 Six Current Year Findings –
 One Financial Statement Finding
 Five Federal Award Findings
 City’s Responses included in the Separate
Corrective Action Plan (CAP)
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3 Results of Audit
 Financial Statement Finding – SA2022-001
 Schedule of Expenditures of Federal Awards
Preparation
 CDBG and HOME program misstatements
 Highway Planning and Construction program misstatements  Pass-through grants not properly identified
 City’s Response included in the Separate
Corrective Action Plan (CAP)
5 Results of Audit
 Federal Award Findings –
SA2022-002, 003, 004 and 005
 Federal Funding Accountability and Transparency Act
(FFATA) Reporting – not completed
 HUD Monitoring Results – 3 HUD Findings
 Financial Reporting – not reconciled to SEFA/GL and
some not completed
 Cash Management – drawdown in advance
of disbursement
 City’s Responses included in the Separate Corrective Action Plan (CAP) 6
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4/14/2023
4 Results of Audit
 Federal Award Findings – SA2022-006
 Coronavirus State and Local Fiscal Recovery Funds
(CSLFRF) Program
 Subrecipient Monitoring – requirements include the
review of single audits, when performed, which was
not done.
 City’s Response included in the Separate
Corrective Action Plan (CAP)
7 Results of Audit – Prior Year
 One Prior Year Finding – SA2021-001
 CSLFRF Program – Subrecipient Monitoring
 Current Status (Implemented) included in the
Separate Summary Status of Prior Year Audit
Findings (SSPAF)
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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 13)
 Compliance for Each Major Program and on Internal Control Over Compliance (Page 15)
9 QUESTIONS?
10 “We are in the business to help our clients succeed” 9 10