Oxnard reports progress on financial corrective actions; five audit findings remain
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Summary
Jennifer Hiraoka told the Finance and Governance Committee that the City of Oxnard has moved corrective actions forward after the FY 2023–24 single audit, with two SAFER-related findings ready for testing and housing-related CDBG fixes in progress; five findings remain open and the Housing Department expects to complete actions by June 30, 2026.
Jennifer Hiraoka, senior manager for internal controls, told the Finance and Governance Committee that the City of Oxnard has made progress implementing its Financial Corrective Action Plan after the city’s fiscal year 2023–24 single audit identified four new findings. "Today, I'm here to present an update on the Financial Corrective Action Plan, or FCAP, for closing past audit findings," Hiraoka said.
Hiraoka said the FY 2023–24 audit produced four new findings: two significant deficiencies tied to the Housing Department’s compliance with Community Development Block Grant (CDBG) requirements (controls over program income and grant reporting) and two noncompliance findings related to the Fire Department’s administration of SAFER grant requirements (grant reporting delays and instances of supervisor timesheet approvals missing). She reported the city has had a total of 190 audit findings since 2015, of which 163 were unique.
The corrective-action status has shifted for several items, Hiraoka said. The two SAFER-related noncompliance findings have moved from "in progress" to "ready to be tested," and the two CDBG-related significant deficiencies have moved from "not started" to "in progress." Corrective actions for the four new findings had originally been planned for completion by June 30, 2025; Hiraoka said revised implementation dates were communicated to external auditors because of delays in the U.S. Department of Housing and Urban Development (HUD) grant awards process following a federal shutdown.
Hiraoka stressed that one prior significant deficiency—related to Information Technology general controls—remains unresolved and is being handled through separate confidential reports to City Council because of the sensitivity of the information. "There were no material weaknesses for the fifth year in a row," she added.
As a result of the revised schedule, Hiraoka said the Housing Department has committed to completing its corrective-action plan implementation by June 30, 2026. She also noted that the city’s FCAP slide deck, dated as of November 2025, visually reflects the movement of items across status categories.
Hiraoka recommended that the Finance and Governance Committee receive the FCAP update and "recommend staff forward the presentation to City Council," but the transcript records no formal vote on that recommendation.
The next FCAP update will be provided in early 2026 after the city’s single audit is complete, Hiraoka said. The presentation concluded with Hiraoka thanking the committee.