Fiscal Year 2021 to 2022 Grand Jury Report

Additional Recommendations 2

These recommendations are not explicitly linked to specific findings.

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  would not be implemented, as the City Council did not secure the necessary five votes to place a 1% tax measure on the November 2020 election. ○ UPDATE: On September 21, 2021, the Chico City Council voted to instruct staff to prepare the necessary documents to place on the 2022 ballot a 1% sales tax increase for the City of Chico. BUTTE COUNTY SINGLE AUDIT REPORTS: YEAR ENDED JUNE 30, 2020 AND YEAR ENDED JUNE 30, 2021 The Butte County Grand Jury reviewed the Butte County Single Audit Reports for Fiscal Years 2019-20 and 2020-21, which were prepared by the Independent Auditor CLIFTON, LARSON, ALLEN, LLP. A Single Audit Report is a federal award audit of a non-federal entity that expends $750,000.00 or more in federal funds in one year. The purpose of the report is to ensure that a funds recipient organization follows all applicable compliance requirements and regulations. The report is created by an independent auditing firm, usually a CPA, hired by the organization. The Single Audit Reports are required to be made public within nine months of the close of the fiscal year or within one month after receiving them from the auditing entity, whichever occurs first. Butte County completed and posted both fiscal year reports on their website within the required time. The two main parts of the report are Financial Statements Audit and Compliance Audit. Financial Statements Audit These are the financial statements for the federal grants and loans the entity has received. The statements show the federal expenditures awarded to the entity and the end of fiscal year balances in the loan and grant accounts. The auditors found that the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the financial statements as a whole. Total Federal Expenditures grew from $80,558,447.00 in 2020 to $112,180,816.00 in 2021 for an increase of $31,622,369.00 reflecting an annual growth rate of 39.25%. Increases in expenditures were attributed to the U.S. Department of Treasury, via COVID relief funds and the U.S. Department of Transportation sectors experiencing the largest increases in federal expenditures between 2020 and 2021. Treasury grew from $96,101.00 in 2020 to $22,441,104.00 in federal expenditures while Transportation went from $1,636,200.00 in 2020 to $14,460,219.00 in 2021. The report contains the opinion of the auditing firm regarding the performance of the grantee during the fiscal year. There are four opinions the auditor may express, listed below in order, from most favorable to least. ● Unqualified opinion ● Qualified opinion ● Adverse opinion ● Disclaimer of opinion In FY 2019-20 and FY 2020-21, Butte County received an unqualified opinion. Compliance Audit The compliance audit reviews internal controls and the programs identified by the auditor as ‘Major Programs.’ Major Programs are subject to the compliance portion of the Single Audit. In the 2019-20 Single Audit Report, three Major Programs were identified, and in the 2020-21 Single Audit Report there were four Major Programs identified. According to the auditors, CLIFTON, LARSON, ALLEN, LLP, the County complied with the requirements of each Major Federal Program that could have a direct and material effect on each of its major programs for the year ended June 30, 2021. If the audit shows an issue of noncompliance, a finding may be written, describing the noncompliant issue. Following the finding there may be one or more recommendations for the entity to implement. There were no findings or recommendations in either of the Butte County FY 2019-20 or FY 2020-21 Single Audit Reports. BUTTE COLLEGE LAW ENFORCEMENT ACADEMY
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  The BCBH to make the Get Started button on the BCBH homepage more prominent by December 31, 2022. 29