The Single Audit Report is federally mandated by the Single Audit Act of 1984, the Single Audit Act Amendments of 1996, and the Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which requires an audit to be conducted for any non-Federal entity that expends $750,000 or more in a fiscal year in Federal awards. This audit is conducted by an independent auditor and the main objectives are to ensure a fair presentation of the basic financial statements and the schedule of expenditures of Federal awards and to also audit the City's internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards expended during the fiscal year.
The 2019 Corrective Action Plan (PDF) is issued in conjunction with the 2019 CAFR (PDF). This plan addresses each audit finding included in the current year auditor’s report and provides a summary of the implementation status of prior year audit findings. The document should be read in conjunction with the 2019 management letter (PDF).