City Council Agenda
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Memo to: |
Manteca City Council |
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From: |
Matthew Boring, Finance Director |
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Prepared by: |
Melissa Munoz, Interim Assistant Finance Director |
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Date: |
April 21, 2026 |
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Subject: |
Fiscal Year 2024-25 Single Audit Report |
Recommendation:
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Receive and file the Fiscal Year 2024-25 Single Audit Report.
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Background:
The City’s auditors, Maze & Associates, an independent CPA Firm, have completed the remainder of the FY 2024-25 audit and have issued the following report:
• Single Audit Report: Audit of the City’s federal awards and expenditures for the fiscal year as required by the Code of Federal Regulations 2 CFR 200; includes a review of federal findings.
• Management Representation Letter: The letter attests to the accuracy of the financial information that the federal entity has submitted to the auditors for their analysis.
• PB-CAP (Correction Action Plan for Current Year Findings): The purpose of the PB-CAP is to define corrective actions for resolving any nonconformances identified during the Audit.
• PBC-SSPAF (Summary Schedule of Prior Audit Findings): The purpose of the PB-SSPAF is to define corrective actions for resolving any nonconformances identified during prior-year audits.
Fiscal Impact:
There is no fiscal impact associated with this item. Receive and file.
Documents Attached:
Attachment 1 - Fiscal Year 2024-25 Single Audit Report
Attachment 2 - Management Rep Letter
Attachment 3 - PB-CAP (Corrective Action Plan for Current Year Findings) FY25
Attachment 4 - PBC-SSPAF (Summary Schedule of Prior Audit Findings)