REPORT TO COUNCIL
SUBJECT
Title
Action on the City of Santa Clara Federally Funded Grants' Single Audit Report for Fiscal Year Ended June 30, 2025
Report
BACKGROUND
The City's annual financial statement audit includes a federally mandated "Single Audit", which is designed to meet the special reporting requirements of federal granting agencies. These include the Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (formerly OMB A-133), which are found in Title 2 CFR Part 200. Title 2 CFR Part 200 establishes uniform administrative requirements, cost principles, and audit requirements for Federal awards to non-Federal entities. The Single Audit rules require that an independent audit be completed on the fair presentation of the financial statements and internal controls for compliance with the administrative requirements of federal awards for agencies with more than $750,000 of federal grant expenditures in a fiscal year. Since the City met this $750,000 threshold, the City hired Maze & Associates to conduct the audit. The Single Audit report is attached.
On March 18, 2026, City staff and Maze & Associates met with the City Council Audit Committee (Committee), which included Committee members Hardy and Gonzalez, with Committee member Chahal absent. During the Committee meeting, Maze & Associates gave a presentation about the audit process, scope of work, and their auditor's opinion. City staff and Maze & Associates answered questions from Committee members.
The Committee accepted the Single Audit Report presented at the Committee meeting and recommended that the City Council note and file the report at the Mach 24, 2026 City Council meeting. After the City Council meeting, the Single Audit Report will be published on the City's website.
DISCUSSION
Attached is the Single Audit report for FY 2024-25 (attachment 1). Maze & Associates identified the Homeland Security - Staffing fo...
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