HomeMy WebLinkAboutItem 6h. Acceptance of the Federal Single Audit for Fiscal Year 2023-24 Item 6h
Department: 4
Cost Center: 2005
For Agenda of: 5/20/2025
Placement: Consent
Estimated Time: N/A
FROM: Emily Jackson, Finance Director
Prepared By: Debbie Malicoat, Deputy Finance Director
Tavy Garcia, Senior Accountant
SUBJECT: ACCEPTANCE OF THE FEDERAL SINGLE AUDIT FOR FISCAL YEAR
2023-24
RECOMMENDATION
Review and accept the Federal Single Audit Report for Fiscal Year 2023-24.
POLICY CONTEXT
The City’s Charter under Section 810 requires the employment of an independent,
certified public accountant to examine the City’s financial statements.
DISCUSSION
Background
The City’s independent auditing firm, Badawi and Associates, have prepared the Single
Audit Report which provides several items. First, it provides a report on the City’s internal
controls related to financial reporting. Second, it provides a schedule of expenditures that
were funded by Federal Grants and the City’s compliance with applicable Federal
regulators. Third, it provides a schedule of findings and questioned costs, if any. Findings
are areas of improvement when it comes to the internal controls that are designed to
manage the risk of how the City’s assets are safeguarded, and its finances are accurately
reported, which then translates into the proper administration of Federal funding.
For the 2023-24 fiscal year, there are two findings and no questioned costs. The City’s
responses to the auditor’s findings are incorporated into the Single Audit Repo rt
(Attachment A). The auditor’s comments generally reflect the difficulties encountered
when implementing the Enterprise Resource Planning/Human Capital Management
(ERP/HCM) cloud-based Oracle system and both are continuations from the prior year.
The City is currently working to resolve these issues, utilizing an Oracle consultant for the
necessary reconfigurations. The lack of any new findings reflects the significant time and
effort that has been dedicated to ongoing configuration work.
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Item 6h
Public Engagement
The City’s Single Audit Report fulfills a legal requirement and does not have a public
engagement component outside the presentation before the Council during a public
session.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act does not apply to the recommended action in
this report, because the action does not constitute a “Project” under CEQA Guidelines
Sec. 15378.
FISCAL IMPACT
Budgeted: Yes Budget Year: 2024-25
Funding Identified: Yes
Fiscal Analysis:
The City budgets the cost for the auditing firm annually. The cost is appropriated with the
annual budget adoption and encompasses the Annual Comprehensive Financial Report
(ACFR), Transportation Development Act (TDA), Single Audit, and the Whale Rock
Reservoir audit. The current fiscal year contains a budget of $75,000 for the previous
fiscal year audit. Actual costs were $67,491 in accordance with the City’s contract with
the auditing firm, no additional funding is requested at this time.
ALTERNATIVES
There are no viable alternatives to accepting the Single Audit Report for the fiscal year
2023-24; it is prepared in conformance with a variety of accounting, Federal, and State
reporting requirements and represents the professional evaluation and analysis by the
City’s independent auditors.
ATTACHMENTS
A - Single Audit Report, Fiscal Year Ended June 30, 2024
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City of San Luis
Obispo
San Luis Obispo, California
Single Audit Reports
For the year ended June 30, 2024
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City of San Luis Obispo
Single Audit Reports
For the year ended June 30, 2024
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
Report on Compliance for Each Major Federal Program and on
Internal Control over Compliance in Accordance with the Uniform Guidance
And on the Schedule of Expenditures of Federal Awards ................................................................................3
Schedule of Expenditures of Federal Awards ...........................................................................................................7
Notes to the Schedule of Expenditures of Federal Awards..................................................................................... 9
Schedule of Findings and Questioned Costs ........................................................................................................... 10
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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 Auditor’s Report
To the Honorable Mayor and Members of City Council
of the City of San Luis Obispo
San Luis Obispo, California
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial 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 San
Luis Obispo, California (City), as of and for the year ended June 30, 2024, and the related notes to the
financial statements, which collectively comprise the City’s basic financial statements and have issued our
report thereon dated December 24 , 2024.
Report on 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 expressing 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.
Our consideration of internal control over financial reporting was for the limited purpose described in the
preceding paragraph and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies and therefore, material weaknesses or significant
deficiencies may exist that have not been identified. However, as described in the accompanying schedule
of findings and responses, we identified certain deficiencies in internal control that we consider to be
material weaknesses and significant deficiencies.
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 assigned functions, to prevent, or detect and correct
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in
internal control such that there is a reasonable possibility that a material misstatement of the entity’s
financial statements will not be prevented, or detected and corrected on a timely basis. We consider the
deficiencies described in the accompanying schedule of findings and questioned costs as item 2024-001 to
be material weaknesses.
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To the Honorable Mayor and Members of City Council
of the City of San Luis Obispo
San Luis Obispo, California
Page 2
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. We
consider the deficiencies described in the accompany schedule of findings and questioned costs as item
2024-002 to be significant deficiencies.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions 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 required to be reported under Government
Auditing Standards.
City of San Luis Obispo’s Response to Findings
Government Auditing Standards requires the auditor to perform limited procedures on the City’s response to
the findings identified in our engagement and described in the accompanying schedule of findings and
questioned costs. City’s response was not subjected to the auditing procedures applied in the audit of the
financial statements and, accordingly, we express no opinion on the response.
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 entity’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 entity’s internal control and compliance. Accordingly, this
communication is not suitable for any other purpose.
Badawi & Associates, CPAs
Berkeley, California
December 24, 2024
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REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL
OVER COMPLIANCE IN ACCORDANCE WITH THE UNIFORM GUIDANCE AND ON THE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Independent Auditor’s Report
To the Honorable Mayor and Members of City Council
of the City of San Luis Obispo
San Luis Obispo, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of San Luis Obispo, California’s (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, 2024. 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.
In our opinion, the City complied, in all 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, 2024.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America (GAAS) ; the standards applicable to financial audits contained in Government
Auditing Standards,issued by the Comptroller General of the United States(Government Auditing Standards);
and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our
responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s
Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance
with relevant ethical requirements relating to our audit. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major
federal program. Our audit does not provide a legal determination of the City’s compliance with the
compliance requirements referred to above.
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To the Honorable Mayor and Members of City Council
of the City of San Luis Obispo
San Luis Obispo, California
Page 2
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements of
laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s
federal programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion
on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not
absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS,
Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when
it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that
resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or
the override of internal control. Noncompliance with the compliance requirements referred to above is
considered material if there is a substantial likelihood that, individually or in the aggregate, it would
influence the judgment made by a reasonable user of the report on compliance about the City’s compliance
with the requirements of each major federal program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform
Guidance, we:
•Exercise professional judgment and maintain professional skepticism throughout the audit.
•Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and
perform audit procedures responsive to those risks. Such procedures include examining, on a test basis,
evidence regarding the City’s compliance with the compliance requirements referred to above and
performing such other procedures as we considered necessary in the circumstances.
•Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to
design audit procedures that are appropriate in the circumstances and to test and report on internal control
over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an
opinion on the effectiveness of the City’s internal control over compliance. Accordingly, no such opinion is
expressed.
We are required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal
control over compliance that we identified during the audit.
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To the Honorable Mayor and Members of City Council
of the City of San Luis Obispo
San Luis Obispo, California
Page 3
Report on 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 requirement 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 federal 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
Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all
deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies
in internal control over compliance. Given these limitations, during our audit we did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses, as defined
above. However, material weaknesses or significant deficiencies in internal control over compliance may
exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control
over compliance. Accordingly, no such opinion is expressed.
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 testing based on the requirements of the Uniform
Guidance. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of the governmental 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,
2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial
statements. We issued our report thereon dated December 24, 2024, which contained unmodified opinions
on those financial statements. Our audit was conducted for the purpose of forming opinions on the
financial statements that collectively comprise the basic financial statements. The accompanying schedule of
expenditures of federal awards is presented for purposes of additional analysis as required by the 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 financial statements. The information has been subjected to the auditing
procedures applied in the audit of the financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other records used
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To the Honorable Mayor and Members of City Council
of the City of San Luis Obispo
San Luis Obispo, California
Page 4
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 the United States of
America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material
respects in relation to the basic financial statements as a whole.
Badawi & Associates, CPAs
Berkeley, California
March 31, 2025 except for the schedule of expenditures
of federal awards on pages 7, which are as of December 24, 2024
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City of San Luis Obispo
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2024
Assistance
Listing Pass-through Program
Grantor Agency and Grant Title Number Number Expenditures
CDBG - Entitlement Grants-Cluster
Department of Housing and Urban Development
Passed Through the county of San Luis Obispo
Community Development Block Grants/Entitlement Grants 14.218 417,368$
Total CDBG - Entitlement Grants-Cluster 417,368
U.S. Department of Justice
Direct award:
Bulletproof Vest Partnership Program 16.607 8,766
Edward Byrne Memorial Justice Assistance Grant Program 16.738 16,271
Total U.S. Department of Justice 25,037
U.S. Department of Transportation
Direct award:
Federal Transit Formula Grants 20.507 3,486,773
Total Federal Transit Cluster-Cluster 3,486,773
Passed Through the California department of transportation
Highway Planning and Construction 20.205 103,654
Total U.S. Department of Transportation 3,590,427
Department of the Treasury
Direct award:
Coronavirus State and Local Fiscal Recovery Funds 21.027 10,396,711
Coronavirus State and Local Fiscal Recovery Funds
Total Department of the Treasury 10,396,711
U.S. Department of Health and Human Services
Passed Through the California department of Community Services and Development
Low Income Household Water Assistance Program 93.499 17,487
Total U.S. Department of Health and Human Services 17,487
U.S. Department of Homeland Security
Direct award:
Disaster Grants - Public Assistance (Presidentially Declared Disasters)97.036 358,157
Passed Through the California 's Office of Emergency Management
Hazard Mitigation Grant - California Office of Emergency Management 97.039 974,845
Direct award:
Assistance to Firefighters Grant 97.044 123,790
Total U.S. Department of Homeland Security 1,456,792
Total Expenditures of Federal Awards 15,903,822$
See accompanying Notes to Schedule of Expenditures of Federal Awards.Page 245 of 555
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City of San Luis Obispo
Notes to the Schedule of Expenditures of Federal Awards
For the year ended June 30, 2024
A.Reporting Entity
The City is a California charter city. It was incorporated on February 19, 1856 and chartered on May 1,
1876. It is organized in accordance with the Council-Mayor-City Manager form of government. With a
population of approximately 47,788, the City provides a broad range of municipal services, including
police and fire protection, parks and recreation, water and sewer utilities, street maintenance, public
transportation, parking, planning, and building and safety.
B.Basis of Accounting
Funds received under the various grant programs have been recorded within the special revenue funds
of the City. The City utilizes the modified accrual method of accounting for the special revenue funds.
Modified accrual accounting recognizes revenues when they become available and measurable and,
with a few exceptions, recognizes expenditures when liabilities are incurred. The accompanying
Schedule of Expenditures of Federal Awards (Schedule) has been prepared on the modified accrual
basis of accounting.
C.Relationship of Schedule of Expenditures of Federal Awards to Financial Statements
The accompanying Schedule presents the activity of all federal financial assistance programs of the City.
Federal financial assistance received directly from federal agencies as well as federal financial assistance
passed through the State of California is included in the Schedule.
The Schedule was prepared only from the accounts of various grant programs and, therefore, does not
present the financial position or results of operations of the City.
D.Pass-Through Entities’ Identifying Number
When federal awards were received from a pass-through entity, the Schedule shows, if available, the
identifying number assigned by the pass-through entity. When no identifying number is shown, the
City determined that no identifying number is assigned for the program or the City was unable to
obtain an identifying number from the pass-through entity.
E.Indirect Costs
The City did not elect to use the 10% de minimis indirect cost rate.
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City of San Luis Obispo
Single Audit Reports
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section I -Summary of Auditor’s Results
Financial Statements
Types of auditor’s report issued:Unmodified
Internal control over financial reporting:
Material weakness(es) identified?Yes
Significant deficiency(ies) identified? Yes
Any noncompliance material to the financial statements noted? No
Federal Awards
Internal control over major programs:
Material weakness(es) identified?No
Significant deficiency(ies) identified? None noted
Type of auditor’s report issued on compliance for major programs Unmodified
Any audit findings disclosed that are required to be reported in
Accordance with section 200.516(a) No
Identification of major programs:
Assistance Listing Numbe r(s)Name of Fe deral Progra m or Clus te r Expenditure s
21.027 Coronavirus State & Loca l Fiscal R ecovery Funds 10,396,711$
97.039 Hazard Mitigation Grant 974,845
Tota l Expenditure s of All Ma jor Fe dera l Programs 11,371,556$
Tota l Expenditure s of Fe de ra l Aw ards 15,903,822$
Pe rce ntage of Tota l Expenditure s of Fe dera l Awards 71.5%
Dollar threshold used to distinguish between type A and type B program $750,000
Auditee qualified as low-risk auditee under
section 200.520? No
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City of San Luis Obispo
Single Audit Reports
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section II –Current Year Findings
A.Financial Statement Audit Finding
2024-001 Journal Entries Posting (Material Weakness)
Criteria: The access to post journal entries in the general ledger should be restricted. Journal entries should
be independently prepared, reviewed before being posted to the general ledger.
Condition: During the review of the City’s journal entry approval matrix and JE testing, we noted the
posting from the subledger to GL do not require approvals at the general ledger level nor at the subledger
level.Considering the number of employees who can post entries through subledger without review and
the fact that corrections to payroll, payable, revenue/receivables, cash management, capital assets all can be
posted through subledger and do not require approval, it increased the risk of unauthorized or incorrect
journals getting posted into general ledger.
Cause: The City didn’t have control in place to ensure all journal entries are properly reviewed before
posting.
Effect:Journal entries recorded in the City’s accounting system may be inaccurate, unapproved, or
unsupported.
Recommendation: We recommend that the City limit the number of employees who can post journal entries
in the subledger and general ledger and implement system control to ensure all journal entries are
reviewed before posting.
Management’s response:
City management agrees with the recommendation and continues working with the internal IT team and
consultants to modify the Oracle ERP system’s workflow to include approval for system-generated
adjusting entries, which are currently posted automatically.
Approval for manually generated journal entries was implemented in FY 2021-22 and remains in place.
While the City has approval controls for manual entries, a solution for system-generated adjustments is still
in progress. This goal is considered partially implemented by the City.
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City of San Luis Obispo
Single Audit Reports
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section II –Current Year Findings, continued
A.Financial Statement Audit Finding, continued
2024-002 Payroll Module Implementation (Significant Deficiency)
Criteria: An effectively implemented payroll system should process the payroll accurately, and an effective
internal control system over payroll requires timely and accurate payroll processing.
Condition: During the performance of the audit, we noted that –
•The Oracle payroll module has overtime configuration implemented incorrectly, and the City has to
manually track the payroll in a spreadsheet and correct the error as it occurs since the
implementation.
•The configuration of payroll journal entries posting was implemented incorrectly which caused the
variance between the bank record and the City’s general ledger.
Cause: The Oracle payroll module has not been implemented correctly.
Effect: Errors and fraud can go undetected in payroll processing with a large volume of manual corrections
needed.
Recommendation:We recommend the City to work with the third-party vendor to correct the
implementation of payroll module.
Management’s Response:
City Management agrees with the finding and has engaged a consultant to reconfigure the payroll module
to correct overtime calculations. Significant progress has been made in identifying and testing solutions,
with full implementation expected during the 2024-25 fiscal year.
In the interim, the City continues to monitor payroll, manually correcting overtime issues each pay period.
To enhance accuracy, staff has developed comprehensive training on time card entry and created Oracle
Guided Learnings (OGLs) for real-time payroll module training. Additionally, the City has implemented
the mandatory "Redwood" Oracle user interface upgrade, improving usability and time-tracking accuracy.
Configuration of the payroll journal entries was a one-time occurrence that has since been corrected.
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City of San Luis Obispo
Single Audit Reports
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section II –Current Year Findings, continued
B.Federal Award Program Audit Finding
No findings or questioned costs were noted in the current year.
Section III –Prior Year Findings
A.Financial Statement Audit Finding
2023-001 Journal Entries Posting (Material Weakness)
Criteria: The access to post journal entries in the general ledger should be restricted. Journal entries should
be independently prepared, reviewed before being posted to the general ledger.
Condition: During the review of the City’s journal entry approval matrix and JE testing, we noted the
posting from the subledger to GL do not require approvals at the general ledger level nor at the subledger
level.Considering the number of employees who can post entries through subledger without review and
the fact that corrections to payroll, payable, revenue/receivables, cash management, capital assets all can be
posted through subledger and do not require approval, it increased the risk of unauthorized or incorrect
journals getting posted into general ledger.
Cause: The City didn’t have control in place to ensure all journal entries are properly reviewed before
posting.
Effect:. Journal entries recorded in the City’s accounting system may be inaccurate, unapproved, or
unsupported.
Recommendation: We recommend that the City limit the number of employees who can post journal entries
in the subledger and general ledger and implement system control to ensure all journal entries are
reviewed before posting.
Status: Not implemented. See current year finding 2024-001.
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City of San Luis Obispo
Single Audit Reports
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section III –Prior Year Findings, continued
A.Financial Statement Audit Finding, continued
2023-002 Payroll Module Implementation (Significant Deficiency)
Criteria: An effectively implemented payroll system should process the payroll accurately, and an effective
internal control system over payroll requires timely and accurate payroll processing.
Condition: During the performance of the audit, we noted that –
•The Oracle payroll module has overtime configuration implemented incorrectly, and the City has to
manually track the payroll in a spreadsheet and correct the error as it occurs since the
implementation.
•The configuration of payroll journal entries posting was implemented incorrectly which caused the
variance between the bank record and the City’s general ledger.
Cause: The Oracle payroll module has not been implemented correctly.
Effect: Errors and fraud can go undetected in payroll processing with a large volume of manual corrections
needed.
Recommendation: We recommend the City to work with the third-party vendor to correct the
implementation of payroll module.
Status:Not Implemented.See current year finding 2024-002
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City of San Luis Obispo
Single Audit Reports
Schedule of Findings and Questioned Costs
For the year ended June 30, 2024
Section III -Prior Year Findings, continued
B.Federal Award Audit Finding
No findings or questioned costs were noted in the prior year.
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