HomeMy WebLinkAboutAgenda Report - June 20, 1990 (60)` CITY COUNCIL MEETING
JUME 20, 1990
1988-89 SINGLE AUDIT
REPORT CERTIFICATION AND
AUDIT FINDING RESOLUTION
CC -7(f) The City Clerk presented a letter which had been received
from Cray Davis, Controller of the State of California,
regarding fiscal year 1988-89 Single Addit'..Report
Certification and Audit Finding Resolution. The. documents
was received as filed.
a
GRAY DAVIS
C=**iter of fie'itate of T4002st
P.O. BOX 842850
SACRAMENTO. CA 94250-0001
April 25, 1990
Honorable Members of the City Council
city of Lodi
221 West Pine Street
Lodi, California 95241-1910
Dear Council Members:
SUBJECT: FISCAL YEAR 1988-89 SINGLE AUDIT REPORT CERTIFICATION
AND AUDIT FINDING RESOLUTION
We have completed a desk review of your single audit report for
the 1988-89 fiscal year. A copy of the audit report is enclosed
for your reference. 'ale have found that the report generally
meets the requirements of the United States Office of Management
and Budget (ORS) Circular A-128. OMB Circular A-128 prescribes
the audit and reporting standards for state and local governments
which receive federal financial assistance.
OMB Circular A-128 requires that the federal and state funding
agencies resolve any audit findings cited in the report which may
affect federal financial assistance programs. We have identified
those findings which require resolution in Attachments A and B to
this letter. The findings are referenced by enclosure and page
number.
Attachment A lists findings which are to be resolved by state
agencies. Under OMB policies, the state is responsible for
resolving findings which affect federal programs administered by
state agencies. Please resolve the audit findings listed with
the responsible state agency. The State Controller's office
(SCO) is the responsible state agency for cross -cutting findings.
A cross -cutting finding is one which affects the programs of more
than one agency. You will be contacted by our office at a later
date regarding those findings.
-2 -
Attachment B lists findings which affect programs directly
administered by federal a cies. You may be contacted by the
federal agencies indicate. to resolve these findings.
F
Your audit report may also contain general internal accounting
control findings and management report comments which were not
referenced in Attachments A and S These findings do not appear
to affect federal financial assistance programs; therefore,.,: wE
have not identified them for resolution action. However,':you YI
should ensure that these findings are addressed in your A++a;}
report for fiscal year 1989-90. 3
6
Your audit satisfies all financial and compliance audit
requirements under individual federal assistance programs.
However, state and federal agencies may make any additional
audits which are necessary to carry out their responsibilities
under federal laws and regulations. You may be contacted by
state and federal agencies to arrange for additional audits.
If you have any questions regarding the information provided with
this letter and its attachments, please contact a member of my
Single Audits staff at (916) 324-6442.
Sincerely, j
tlh./
avid L.Axels n, Chief
Single Audits Branch
Division of Audits
Attachments
Enclosures
cc: State and Federal Funding Agencies
I..deperndent Auditor
Auditor -Controller (Counties Only) (w/o encl. )
Director of Finance (Cities Only)(w/o encl.)
SCO -Local Government Fiscal Affairs (Special Districts Only)
�1
DATE: 04/25/90 ATTACHMENT A
AUDIT REPORT FINDINGS - STATE AGENCIES
City of Lodi
FEDERAL
AGENCY NAME
--------------------
-----------------------------------------
PROGRAM NAME
CATALOG
- ---
PAGE
------
RN
Department of Justice
Narcotics Control Dis. Grant Program
16.580
1.4
2.
Department cf Housing
and Community
Development
CDBG/Economic
Development Block Grant
14.228
12
2
Office of Criminal Justice Planning
Criminal Justice Block Grants
16.573
13
2
State Controller's Office
Cross -Cutting
Issues
99.999
1
1
y DATE: 04/25/90 ATTACHMENT B
AUDIT REPORT FINDINGS - FEDERAL AGENCIES
f city of Lodi
FEDERAL
AGENCY NAME PROGRAM NAME CATALOG PAGE EN
------------
U.S. Department of the Treasury
State/Local Gov"t Fiscal Assist -Rev Shar 21.300 15 2