TO: Board of Supervisors
FROM: Tracy A. Schulze, Auditor-Controller
REPORT BY: Nick Kittredge, Grant Compliance Auditor
SUBJECT: County of Napa Single Audit Report for Fiscal Year Ended June 30, 2024
RECOMMENDATION
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Accept and file the County of Napa Single Audit Report - Schedule of Expenditures of Federal Awards (SEFA), for fiscal year ended June 30, 2024. (No Fiscal Impact, Mandatory)
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BACKGROUND
California Government Code Section 12410.5 and Federal Code of Regulations 2 CFR 200.512 address the requirements of the County to prepare and file a Single Audit Report with the State Controller and Federal Audit Clearinghouse. The Single Audit is required for any governmental or non-profit entity that spends $1,000,000 of federal funding in a single fiscal year and is comprised of additional testing and procedures to review the compliance and accurate reporting of each expenditure. During the fiscal year, the County had expenditures of approximately $52.8 million in federal cash awards (including pass-throughs to subrecipients), continues tracking $9.3 million in federal loan awards, and distributed $1.8 million in non-cash assistance (nutrition assistance vouchers), for a total of approximately $64 million in federal funding. The audit report before you today has an unmodified (clean) opinion from the County's external auditors, Brown Armstrong Accountancy Corporation. Additionally, there were no findings or questioned costs disclosed in the report for the audit year.
The Single Audit has been prepared based on federal guidelines and must be completed and accepted by the Board of Supervisors no later than March 31, 2025. A copy of this report is attached and will be made available to the public through the County's website.
FISCAL & STRATEGIC PLAN IMPACT
Is there a Fiscal Impact?
No
Is it Mandatory or Discretionary?
Mandatory
Is the general fund affected?
No
Future fiscal impact:
None
Consequences if not approved:
The County would be out of complia...
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