City of Shafter. Shafter, California

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1 City of Shafter Shafter, California Single Audit Report For the year ended June 30, 2010

2 SINGLE AUDIT REPORT ON FEDERAL AWARD PROGRAMS TABLE OF CONTENTS Page 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 1-2 Independent Auditor s Report on Compliance with Requirements that Could Have a Direct and Material Effect on Each Major Program, Internal Control Over Compliance and on the Schedule of Expenditures of Federal Awards in Accordance with OMB Circular A Schedule of Expenditures of Federal Awards 5 Notes to the Schedule of Expenditures of Federal Awards 6 Schedule of Findings and Questioned Costs 7-8 Summary Schedule of Prior Audit Findings 9

7 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Grantor/Pass-Through Grantor Program Title Federal CFDA Number Grant/Contract Number Expenditures MAJOR PROGRAMS U. S. Department of Transportation: Passed-through from the State of California: California Department of Transportation Lerdo Highway Project Lerdo Highway between Highway 99 and Carver St STPL-5281(008) STPL-5281(011) $ 13, ,000 ARRA - Lerdo Highway between Carver St. and Driver Road ESPL-5281(012) 589,437 Subtotal 1,127,549 Environmental Protection Agency: Passed-through from the State of California: California Department of Public Health Safe Drinking Water State Revolving Fund SRF08C ,673 Subtotal 344,673 OTHER FEDERAL AWARDS U. S. Department of Housing and Urban Development: Passed-through from the County of Kern: Community Development Block Grant Richland Drive Street Improvements ,000 Shafter Community Pool Rehabilitation ,989 Subtotal 270,989 U. S. Department of Transportation: Passed-through from the State of California: California Department of Transportation (CALTRANS) Operating Assistance ,407 Subtotal 35,407 U. S. Department of Justice: Cost Reimbursement Agreement 16.3xx 19,071 Bullet Proof Vest Partnership Program 16.3xx 2,427 Subtotal 21,498 TOTAL EXPENDITURES OF FEDERAL AWARDS $ 1,800,116 See accompanying notes to the schedule of expenditures of federal awards. 5

8 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES APPLICABLE TO THE SCHEDULE OF FEDERAL AWARDS a) Scope of Presentation The accompanying schedule presents only the expenditures incurred by the City of Shafter that are reimbursable under programs of federal agencies providing financial assistance. For the purpose of this schedule, financial assistance includes both federal financial assistance received directly from a federal agency, as well as federal funds received indirectly by the City from a non-federal agency or other organization. Only the portion of program expenditures reimbursable with such federal funds are reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with state, local or other non-federal funds are excluded from the accompanying schedule. b) Basis of Accounting The expenditures included in the accompanying schedule were reported on the modified accrual basis of accounting. Under the accrual basis of accounting, expenditures are incurred when the City of Shafter becomes obligated for payment as a result of the receipt of the related goods and services. Expenditures reported included any property or equipment acquisitions incurred under the federal program. c) Major Programs The major programs for the year ended June 30, 2010 consisted of expenditures from the U.S. Department of Transportation for the Highway Planning and Construction Program and the Environmental Protection Agency for Safe Drinking Water State Revolving Fund Program. The major programs had disbursements of $1,472,222. This amount calculates to 82% of the total disbursements from Federal awards. d) Relationship to Basic Financial Statements Federal award expenditures agree or can be reconciled with the amounts reported in the City s financial statements. 6

9 SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION I - SUMMARY OF AUDITORS RESULTS Financial Statements Type of Auditors Report Issued: Unqualified Internal Control Over Financial Reporting: Material Weakness(es) Identified? Significant Deficiency(ies) Identified not Considered to be Material Weaknesses? Noncompliance Material to Financial Statements Noted? No None Reported No Federal Awards Internal Control Over Major Programs: Material Weakness(es) Identified? Significant Deficiency(ies) Identified not Considered to be Material Weaknesses? Type of Auditors' Report Issued on Compliance for Major Programs: Any Audit Findings Disclosed that are Required to be Reported in Accordance With OMB Circular A-133, Section.510(a)? No None reported Unqualified No Identification of Major Programs: CFDA Numbers Name of Federal Program or Cluster Highway Planning and Construction Program Capitalization Grants for Drinking Water State Revolving Fund Dollar Threshold used to Distinguish Between Type A and Type B Programs: $ 300,000 Auditee Qualified as Low-Risk Auditee? No 7

10 SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION II - FINANCIAL STATEMENT FINDINGS There were no auditors findings required to be reported in accordance with Government Auditing Standards. SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding - There was no auditor s findings to be reported in accordance with paragraph.510(a) of OMB Circular A

11 SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS There were no prior year audit findings. 9

COMPLIANCE SECTION 113

COMPLIANCE SECTION 113 114 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT