City of Stockton
Stockton, California
Single Audit
and Independent Auditors’ Reports
For the Year Ended June 30, 2021
Attachment A
Attachment A
City of Stockton
Single Audit Report
For the Year Ended June 30, 2021
Table of Contents
Page
Independent Auditors’ Reports:
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
Report on Compliance for Each Major Federal Program;
Report on Internal Control Over Compliance; and Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance ..................................................... 3
Schedule of Expenditures of Federal Awards ............................................................................................................ 5
Notes to the Schedule of Expenditures of Federal Awards ........................................................................................ 8
Schedule of Findings and Questioned Costs ............................................................................................................ 10
Attachment A
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Attachment A
200 E. Sandpointe Avenue, Suite 600
Santa Ana, California 92707
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
Independent Auditors’ Report
To the Honorable Mayor and Members of City Council
of the City of Stockton
Stockton, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to fina ncial 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 Stockton, California (the “City”), as of and for the year ended June 30, 2021, and the related notes to the financial statements, wh ich collectively comprise the City’s basic financial statements, and have issued our report thereon dated March 4, 2022.
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 expr essing 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 assi gned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combinati on of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the City’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 pur pose 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 may exist that were not identified.
Attachment A
To the Honorable Mayor and Members of City Council
of the City of Stockton
Stockton, California
2 Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free of material misstatement, we performed tests of its compliance with certain provisi ons 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 require 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. A ccordingly, this communication is not suitable for any other purpose.
Santa Ana, California
March 4, 2022
Attachment A
200 E. Sandpointe Avenue, Suite 600
Santa Ana, California 92707
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
Independent Auditors’ Report
To the Honorable Mayor and Members of City Council
of the City of Stockton
Stockton, California
Report on Compliance for Each Major Federal Program
We have audited the City of Stockton, California’s (the “City”) compliance with the types of compliance requirements described 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, 2021. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying Schedule of Findings and Questioned Costs.
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, a nd the terms and condition of its federal awards applicable to its federal programs.
Auditors’ Responsibility
Our responsibility is to express an opinion on compliance for each of the City’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; 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 Requirement for Federal Awards (the “Uniform Guidance”). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referre d to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program.
However, our audit does not provide a legal determination of the City’s compliance.
Opinion on Each Major Federal Program
In our opinion, the City complied, in al l material respects, with the types of 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, 2021.
Attachment A
To the Honorable Mayor and Members of City Council
of the City of Stockton
Stockton, California
4 Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the City’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determ ine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on comp liance for each major federal program and to test and report on internal control over comp liance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal contro l over compliance. Accordi ngly, we do not express an opinion on the effectiveness of the City’s 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 re quirement 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 federa l 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 first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over complian ce that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
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 testi ng based on the requirements of the Uniform Guidance.
Accordingly, this report is not suitable for any other purpose.
Report on the Schedule of Expenditures of Federal Awards Required by Uniform Guidance
We have audited the financial statements of the government al activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the C ity’s basic financial statements. We issued our report thereon dated March 4, 2022, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming our opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by Uniform Guidance and is 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 financ ial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain other procedures, including comparing and reconciling such information directly to the underlyi ng 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 th e United States of America. In our opinion, the Schedule of Expenditure of Federal Awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
Santa Ana, California
September 1, 2022, except for the Schedule of Expenditures of Federal Awards, which is as of March 4, 2022 Attachment A
City of Stockton
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2021
See accompanying Notes to the Schedule of Expenditures of Federal Awards.
5 Assistance Amount
Listing Grant Award Federal Provided to
Number Number Expenditures Subrecipients
U.S. Department of Housing and Urban Development
Direct Program:
CDBG - Entitlement Grants Cluster:
Community Development Block Grants/Entitlement Grants 14.218 B-17-MC-06-0026 164,724$ 164,724$ Community Development Block Grants/Entitlement Grants 14.218 B-18-MC-06-0026 76,770 76,770 Community Development Block Grants/Entitlement Grants 14.218 B-19-MC-06-0026 224,919 224,919 Community Development Block Grants/Entitlement Grants 14.218 B-20-MC-06-0026 3,630,372 11,540 Community Development Block Grants/Entitlement Grants 14.218 Program Income 340,613 340,613 COVID-19 Community Development Block Grants/Entitlement Grants 14.218 B-20-MW-06-0026 2,140,006 - Neighborhood Stabilization Program 14.218 B-08-MN-060009 2,431 - Neighborhood Stabilization Program 14.218 B-11-MN-060009 6,279 - Total CDBG - Entitlement Grants Cluster 6,586,114 818,566 Emergency Solutions Grant Program 14.231 E-20-MC-06-0026 280,921 268,600 COVID-19 Emergency Solutions Grant Program 14.231 E-20-MW-06-0026 39,816 - Total Emergency Solutions Grant Program 320,737 268,600 HOME Investment Partnership Program 14.239 M-20-MC-06-0221 876,517 - Total HOME Investment Partnership Program 876,517 - Total U.S. Department of Housing and Urban Development 7,783,368 1,087,166 U.S. Department of Justice
Direct Program:
BJA FY20 Coronavirus Emergency Supplemental Funding Program 16.034 2020-VD-BX-1296 50,227 - Total Coronavirus Emergency Supplemental Funding 50,227 - Community-Based Violence Prevention Program 16.123 2020-PB-BX-0021 26,942 - Total Community-Based Violence Prevention Program 26,942 - Pass-Through San Joaquin County District Attorney’s Office:
Edward Byrne Memorial Justice Assistance Grant Program 16.738 2017-DJ-BX-0982 94,030 - Edward Byrne Memorial Justice Assistance Grant Program 16.738 2018-DJ-BX-0823 110,306 - Edward Byrne Memorial Justice Assistance Grant Program 16.738 2019-DJ-BX-0623 137,156 20,902 Total Edward Bryne Memorial Justice Assistance Grant Program 341,492 20,902 Total U.S. Department of Justice 418,661 20,902 U.S. Department of Transportation
Pass-Through State of California Department of Transportation:
Highway Planning and Construction Cluster:
March Ln Adaptive TCS 20.205 CML-5008(127) 52,950 - Filbert/Miner Traffic Sig 20.205 CML-5008(130) 475,430 - West Lane Ped Access Imp 20.205 HSIPL-5008(136) 3,2
97 -
BUS RAPID TRANSIT I-B 20.205 CML-5008(148) 285,516 - Bus Rapid Transit Phase V 20.205 CML-5008(149) 10,374 - Install/Upgrade Bike FAC 20.205 CML-5008(150) 7,535 - THORNTON At HAMMER &LOWER 20.205 CML-5008(156) 6,915 - BRIDGE REHAB/REPLACEMENT 20.205 BPMP-5008(157) 59,723 - Federal Grantor/Pass-Through Grantor
Program Title
Attachment A
City of Stockton
Schedule of Expenditures of Federal Awards (Continued)
For the Year Ended June 30, 2021
See accompanying Notes to the Schedule of Expenditures of Federal Awards.
6 Assistance Amount
Listing Grant Award Federal Provided to
Number Number Expenditures Subrecipients
U.S. Department of Transportation (continued)
Pass-Through State of California Department of Transportation (Continued):
Highway Planning and Construction Cluster (Continued):
HAWK PED SIGNAL INSTALL 20.205 HSIPL-5008(151) 5,981 - Guardrail, Transition Rail 20.205 HSIPL-5008(152) 3,907 - Miner Ave Complete St. Ph 1 20.205 ATPL-5008(158) 1,620,946 - HUNTER ST DIET/BIKE INSTAL 20.205 HSIPL-5008(155) 5,377 - WST LN TRS CONTROL SYS 20.205 CML-5008(165) 10,923 - High Friction Treatment 20.205 HSIPL-5008(153) 17,087 - Bear Crk/Pixley Sl Bike 20.205 CML-5008-(175) 44,193 - BRIDGE REHAB/REPLACEMENT 20.205 BPMPL-5008(177) 5,036 - Closing gaps to School 20.205 ATPCML-5008-(178) 59,176 - HSIP 8 CONVT SIGNL FR PED 20.205 HSIPL-5008(166) 8,427 - HSIP 8 INSTALL GUARDRAILS 20.205 HSIP-5008(168) 934,651 - HSIP 8 INSTALL PED XNG 9 20.205 HSIPL-5008(161) 92,615 - HSIP 8 RAISED MED @ MLK 20.205 HSIPL-5008(167) 284,646 - HSIP 8 RAISED MED @ PACIF 20.205 HSIPL-5008(164) 17,016 - HSIP 8 RAISED MED @ EL DO 20.205 HRRRL-5008(163) 46,542 - HSIP 8 ROAD DIET @ EL DO 20.205 HSIPL-5008(162) 5,553 - LT TURN ADD @ VARIOUS LOC 20.205 CML-5008(169) 1,614,378 - LINCOLN / 8TH ROUNDABOUT 20.205 CML-5008(176) 33,581 - MARCH LN EBMUD BIKE & PED 20.205 CML-5008(179) 19,398 - MONTAUBAN/HAMMERTOWN RND 20.205 CML-5008(174) 9,263 - Pacific Ave/March Ln Intersection Mod 20.205 CML-5008(181) 54,945 - Real Time Traffic Flow Monitoring 20.205 CML-5008(180) 66,669 - TAM O'SHANTER/KNICKERBOCK 20.205 CML-5008(173) 13,498 - HSIP 9-LT DORADO/MARVH 20.205 HSIPL-5008(183) 52,142 - HSIP 9-LT AIRPORT/HAZELTN 20.205 HSIPL 5008(184) 128,918 - HSIP 9-SIDEWLK MED MLK BL 20.205 HSIPL-5008(186) 38,033 - HSIP 0-REC RPD FLSH BCONS 20.205 HSIPL-5008(185) 16,294 - 19-20 ST RESURFAC ON FED 20.205 STPL-5008(190) 23,648 - TRANSP MGMT CTR EQUIP UPG 20.205 CML-5008(191) 12,192 - ARCH-AIRPORT RD TS SYNCH 20.205 CML-5008(192) 54,987 - ALPINE & ALVARADO 3-WY TS 20.205 CML-5008(193) 15,692 - Total Highway Planning and Construction Cluster: 6,217,454 - Pass-Through State of California Office of Traffic Safety:
Highway Safety Cluster:
State and Community Highway Safety 20.600 PT20125 59,079 - State and Community Highway Safety 20.600 PT21067 130,948 - Total Highway Safety Cluster 190,027 -
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 PT20125 55,084 - Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 PT21067 177,687 - Total Minimum Penalties for Repeat Offenders for Driving While Intoxicated 232,771 - Total U.S. Department of Transportation 6,640,252 - Federal Grantor/Pass-Through Grantor
Program Title
Attachment A
City of Stockton
Schedule of Expenditures of Federal Awards (Continued)
For the Year Ended June 30, 2021
See accompanying Notes to the Schedule of Expenditures of Federal Awards.
7 Assistance Amount
Listing Grant Award Federal Provided to
Number Number Expenditures Subrecipients
U.S. Treasury
Pass-Through State of California Department of Finance:
Coronavirus Relief Fund 21.019 N/A 27,170,185 - Direct Program:
COVID-19 Emergency Rental Assistance 21.023 N/A 1,926,983 - Total U.S. Treasury 29,097,168 -
U.S. Environmental Protection Agency
Direct Program:
Brownfields Assessment and Cleanup Cooperative 66.818 99T74401 86,195 - Total U.S. Environmental Protection Agency 86,195 - U.S. Department of Homeland Security
Direct Program:
Assistant to Firefighters Grant (AFG) 97.044 EMW-2018-FO-04270 478,179 - COVID-19 Assistant to Firefighters Grant (AFG) 97.044 EMW-2020-FG-00464 100,414 - Total Assistant to Firefighters Grant (AFG) 578,593 - Total U.S. Department of Homeland Security 578,593 - Total Expenditures of Federal Awards 44,604,237$ 1,108,068$ Federal Grantor/Pass-Through Grantor
Program Title
Attachment A
City of Stockton
Notes to the Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2021
8 Note 1 – Reporting Entity
The financial reporting entity consists of the primary government, City of Stockton, California (the “City”), organizations for which the primary gove rnment is financially accountable, a nd other organizations for which the nature and significance of their relationship with the prim ary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.
The City Council acts as the governing body and is able to impose its will on the following organizations, establishing financial accountability:
The Stockton Public Financing Authority
Fiduciary Component Unit:
Successor Agency of the Former Redevelopment Agency of the City of Stockton
Note 2 – Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of City under programs of the federal government for the y ear ended June 30, 2021. The in formation in this Schedule 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 (the “Uniform Guidance”).
Because the Schedule presents only a selected portion of the operations of City, it is not intended to and does not present the financial position of the City.
Note 3 – Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on th e accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Note 4 - Indirect Cost Rate
The City has not elected to use the 10 percent de-minimis indirect rate as allowed under Uniform Guidance.
Attachment A
City of Stockton
Notes to the Schedule of Expenditures of Federal Awards (Continued) For the Year Ended June 30, 2021
9 Note 5 – Subrecipients
During the year ended June 30, 2021, the City provided federal funds to the following recipients:
Emergency Shelter Grant (ESG) Program Subrecipients:
Central Valley Low Income Housing Corp. 62,893 $
Gospel Center 31,840
Haven of Peace 19,685
St. Mary’s Dining Room 54,255
Stockton Shelter 54,415
Women's Center 45,512
Total ESG Program Subrecipients 268,600$
Community Development Block Grant (CDBG) Subrecipients:
A Tavola Together $10,000
Blasingame 5,000
Bobbie Jeans 5,000
Brandie Spencer 10,000
Bread of Life 15,000
Child Abuse Prevention Council 5,679
Community Center for the Blind 13,991
CPR Cert 5,000
Downtown Stockton Alliance 77,975
Emergency Food Bank 43,500
Gospel Center 75,024
Grassroots 5,000
Kelly's Angels 25,381
Launch Pad 24,000
Meals on Wheels 12,000
Mexican Heritage Center 40,000
Oracles of Truth 25,000
Rainbow Velvet 5,000
SB Films 5,000
Second Harvest Food Bank 30,000
SJ Fair Housing 181,401
Stockton Impact Corps 30,000
Stockton Shelter 111,615
Tuleburg Press 48,000
Valonne Smith 5,000
Young Rembrandts 5,000
Total CDBG Subrecipients $818,566
Edward Byrne Memorial Justice Assistance Grant Program Recipients:
SJC Sheriff 20,902$
Total Edward Byrne Memorial Justice Assistance Grant Program Recipients 20,902$ Attachment A
City of Stockton
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2021
10 Section I – Summary of Auditor’s Results
Financial Statements
Types of report the auditors issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified
Internal control over financial reporting:
Material weakness(es) identified? No
Significant deficiency(ies) identified? None reported
Noncompliance material to financial statements noted? No
Federal Awards
Internal control over major federal programs:
Material weakness(es) identified? No
Significant deficiency(ies) identified? None reported
Type of auditor’s report issued on compliance for major federal programs: Unmodified
Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? No
Identification of major federal programs:
Assistance Listing
Number(s) Name of Federal Program or Cluster Expenditures
21.019 Coronavirus Relief Fund 27,170,185 $
21.023 Emergency Rental Assistance Program 1,926,983
97.044 Assistance to Firefighters Grant 578,593
Total Expenditures of All Major Federal Programs 29,675,761$ Total Expenditures of Federal Awards 44,604,237$
Percentage of Total Expenditures of Federal Awards 66.53%
Dollar threshold used to distinguish between type A and type B programs: $1,338,127
Auditee qualified as low-risk auditee under 2 CFR 500.520? Yes Attachment A
City of Stockton
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2021
11 Section II – Financial Statements Findings
A. Current Year Findings– Financial Statement Findings
No current year financial statement findings and questioned costs were noted.
B. Prior Year Findings – Financial Statement Findings
No prior year financial statement findings and questioned costs were noted.
Attachment A
City of Stockton
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2021
12 Section III – Federal Awards Finding and Questioned Costs
A. Current Year Findings and Questioned Costs – Major Federal Award Program Audit
No current year findings and questioned costs were noted.
Attachment A
City of Stockton
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2021
13 Section III – Federal Awards Finding and Questioned Costs (Continued)
B. Prior Year Findings and Questioned Costs – Major Federal Award Program Audit
2020-001 Internal Control Over Preparation of Schedule of Expenditures of Federal Awards Information on the Federal Programs:
Information of the Federal Program:
Community Development Block Grants / Entitlement Grants, (Assistance Listing Number 14.218, U.S. Department of Housing and Urban Development, Award Numbers B- 17-MC-06-0026, B-18-MC-06-0026, and B-19-MC-06-0026), Emergency Solutions Grant Program (Assistance Listing Nu mber 14.231, U.S. Department of Housing and Urban Development, Award Numbers E-18-MC-06-0026 and E-19 -MC-06-0026), and Highway Planning and Construction Cluster (Assistance Listing Number 14.218, U.S. Departme nt of Transportation, Pass-Through State of California Department of Transportation, Award Numbers HSIPL-5008(161) and CML-5008(169)).
Condition:
During our reviewing of the Schedule of Expenditures of Federal Awards (“SEFA”) provided by the City, we noted that the following grants did not have accurate expenditure total respective to each grant award number as expenditures showed more than the grant received total.
Amount
CFDA Grant Award Federal Provided to
Number Number Expenditures Subrecipients
U.S. Department of Housing and Urban Development
Direct Program:
CDBG - Entitlement Grants Cluster:
Community Development Block Grants/Entitlement Grants 14.218 B-19-MC-06-0026 5,567,348 $ 771,161 $ Emergency Solutions Grant Program 14.231 E-19-MC-06-0026 455,714 438,015 U.S. Department of Transportation (continued)
Pass-Through State of California Department of Transportation:
Highway Planning and Construction Cluster:
HSIP 8 INSTALL PED XNG 9 20.205 HSIPL-5008(161) 1,444,284 - LT TURN ADD @ VARIOUS LOC 20.205 CML-5008(169) 24,303 - Federal Grantor/Pass-Through Grantor
Program Title
Recommendation:
We recommend that the City implement pr ocedures to ensure that complete and accurate information of each grant is reported on the SEFA prepared by the City.
Status:
Findings were resolved during the year ended June 30, 2021.
Attachment A
City of Stockton
Schedule of Findings and Questioned Costs (Continued)
For the Year Ended June 30, 2021
14 Section III – Federal Awards Finding and Questioned Costs (Continued)
B. Prior Year Findings and Questioned Costs – Major Federal Award Program Audit (Continued)
2020-002 Reporting – Internal Controls and Compliance over Reporting
Information of the Federal Program:
CDBG – Entitlement Grants Cluster / Neighborhood Stabili zation Program (Assistance Listing Number 14.218, U.S.
Department of Housing and Urban Development, Award Number B-08-MN-060009 and B-11-MN-060009.
Condition:
The City did not submit the required Quarterly Performance Report, Disaster Recovery Grant Reporting (DRGR), that are due each quarter for the fiscal year quarter 3 (January 2020 to March 2020) and for the fiscal year quarter 4 (April 2020 to June 2020).
Recommendation:
We recommend that the City implement procedures to en sure timely filing of required Quarterly Performance Report for NSP 1 and 3 program.
Status:
Findings were resolved during the year ended June 30, 2021.
Attachment A