Single Audit Report, FY Ended 6/30/21

City of Chandler, Arizona 
Single Audit Reporting Package 
Year Ended June 30, 2021

CITY OF CHANDLER, ARIZONA 
SINGLE AUDIT REPORTING PACKAGE 
FOR THE YEAR ENDED JUNE 30, 2021 
 
 
CONTENTS 
Page 
 
 
Report on Internal Control Over Financial Reporting and on Compliance and  
1 
Other Matters Based on an Audit of Financial Statements Performed in  
Accordance with Government Auditing Standards 
 
Report on Compliance for Each Major Federal Program; Report on Internal Control 
3 
Over Compliance; and Report on Schedule of Expenditures of Federal Awards 
Required by the Uniform Guidance 
 
Schedule of Expenditures of Federal Awards 
6 
 
Notes to the Schedule of Expenditures of Federal Awards 
8 
 
Schedule of Findings and Questioned Costs 
9

Report on Internal Control Over Financial Reporting and on  
Compliance and Other Matters Based on an Audit of 
Financial Statements Performed in Accordance with 
Government Auditing Standards 
 
Independent Auditor’s Report 
 
Honorable Mayor and Members of the City Council 
City of Chandler, Arizona 
 
 
We have audited, in accordance with the auditing standards generally accepted in the United States 
of America and the standards applicable to financial audits contained in Government Auditing 
Standards issued by the Comptroller General of the United States, the financial statements of the 
governmental activities, the business-type activities, each major fund, and the aggregate the 
discretely presented component units and remaining fund information of City of Chandler, 
Arizona, as of and for the year ended June 30, 2021, and the related notes to the financial 
statements, which collectively comprise City of Chandler, Arizona’s basic financial statements, 
and have issued our report thereon dated December 10, 2021.  
 
Report on Internal Control Over Financial Reporting 
In planning and performing our audit of the financial statements, we considered City of Chandler, 
Arizona’s internal control over financial reporting (internal control) as a basis for designing audit 
procedures that are appropriate in the circumstances for the purpose of expressing our opinions on 
the financial statements, but not for the purpose of expressing an opinion on the effectiveness of 
City of Chandler, Arizona’s internal control.  Accordingly, we do not express an opinion on the 
effectiveness of City of Chandler, Arizona’s internal control. 
 
A deficiency in internal control exists when the design or operation of a control does not allow 
management or employees, in the normal course of performing their assigned functions, to prevent, 
or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or 
combination of deficiencies, in internal control such that there is a reasonable possibility that a 
material misstatement of the entity’s financial statements will not be prevented, or detected and 
corrected on a timely basis. A significant deficiency is a deficiency, or a combination of 
deficiencies, in internal control that is less severe than a material weakness, yet important enough 
to merit attention by those charged with governance. 
 
Our consideration of internal control was for the limited purpose described in the first paragraph 
of this section and was not designed to identify all deficiencies in internal control that might be 
material weaknesses or significant deficiencies.  Given these limitations, during our audit we did 
not identify any deficiencies in internal control that we consider to be material weaknesses. 
However, material weaknesses or significant deficiencies may exist that have not been identified. 
 
Page 1

Report on Compliance and Other Matters 
As part of obtaining reasonable assurance about whether City of Chandler, Arizona’s financial 
statements are free from material misstatement, we performed tests of its compliance with certain 
provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could 
have a direct and material effect on the financial statements.  However, providing an opinion on 
compliance with those provisions was not an objective of our audit, and accordingly, we do not 
express such an opinion. The results of our tests disclosed no instances of noncompliance or other 
matters that are required to be reported under Government Auditing Standards.   
 
Purpose of this Report 
The purpose of this report is solely to describe the scope of our testing of internal control and 
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the 
entity’s internal control or on compliance.  This report is an integral part of an audit performed in 
accordance with Government Auditing Standards in considering the entity’s internal control and 
compliance.  Accordingly, this communication is not suitable for any other purpose. 
 
 
 
 
Heinfeld, Meech & Co., P.C. 
Scottsdale, Arizona 
December 10, 2021 
Page 2

Report on Compliance for Each Major Federal Program;  
Report on Internal Control Over Compliance; and  
Report on Schedule of Expenditures of Federal Awards  
Required by the Uniform Guidance 
 
Independent Auditor’s Report 
 
Honorable Mayor and Members of the City Council 
City of Chandler, Arizona 
 
 
Report on Compliance for Each Major Federal Program 
Opinion on Each Major Federal Program 
We have audited City of Chandler, Arizona’s compliance with the types of compliance 
requirements identified as subject to audit in the OMB Compliance Supplement that could have a 
direct and material effect on each of City of Chandler, Arizona’s major federal programs for the 
year ended June 30, 2021.  City of Chandler, Arizona’s major federal programs are identified in 
the summary of auditor’s results section of the accompanying schedule of findings and questioned 
costs.   
 
In our opinion, City of Chandler, Arizona complied, in all material respects, with the compliance 
requirements referred to above that could have a direct and material effect on each of its major 
federal programs for the year ended June 30, 2021. 
 
Basis for Opinion on Each Major Federal Program 
We conducted our audit of compliance in accordance with auditing standards generally accepted 
in the United States of America (GAAS); the standards applicable to financial audits contained in 
Government Auditing Standards, issued by the Comptroller General of the United States 
(Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal 
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit 
Requirements for Federal Awards (Uniform Guidance).  Our responsibilities under those standards 
and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of 
Compliance section of our report.  
 
We are required to be independent of City of Chandler, Arizona and to meet our other ethical 
responsibilities, in accordance with relevant ethical requirements relating to our audit.  We believe 
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our 
opinion on compliance for each major federal program.  Our audit does not provide a legal 
determination of City of Chandler, Arizona’s compliance with the compliance requirements 
referred to above. 
 
Responsibilities of Management for Compliance 
Management is responsible for compliance with the requirements referred to above and for the 
design, implementation, and maintenance of effective internal control over compliance with the 
requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements 
applicable to City of Chandler, Arizona’s federal programs. 
Page 3

Auditor’s Responsibilities for the Audit of Compliance 
Our objectives are to obtain reasonable assurance about whether material noncompliance with the 
compliance requirements referred to above occurred, whether due to fraud or error, and express an 
opinion on City of Chandler, Arizona’s compliance based on our audit.  
 
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not 
a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, 
and the Uniform Guidance will always detect material noncompliance when it exists.  The risk of 
not detecting material noncompliance resulting from fraud is higher than for that resulting from 
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the 
override of internal control.  Noncompliance with the compliance requirements referred to above 
is considered material, if there is a substantial likelihood that, individually or in the aggregate it 
would influence the judgment made by a reasonable user of the report on compliance about City 
of Chandler, Arizona’s compliance with the requirements of each major federal program as a 
whole. 
 
In performing an audit in accordance with GAAS, Government Auditing Standards, and the 
Uniform Guidance, we 
 Exercise professional judgment and maintain professional skepticism throughout the audit. 
 Identify and assess the risks of material noncompliance, whether due to fraud or error, and 
design and perform audit procedures responsive to those risks.  Such procedures include 
examining, on a test basis, evidence regarding City of Chandler, Arizona’s compliance 
with the compliance requirements referred to above and performing such other procedures 
as we considered necessary in the circumstances. 
 Obtain an understanding of City of Chandler, Arizona’s internal control over compliance 
relevant to the audit in order to design audit procedures that are appropriate in the 
circumstances and to test and report on internal control over compliance in accordance with 
Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness 
of City of Chandler, Arizona’s internal control over compliance.  Accordingly, no such 
opinion is expressed. 
 
We are required to communicate with those charged with governance regarding, among other 
matters, the planned scope and timing of the audit and any significant deficiencies and material 
weaknesses in internal control over compliance that we identified during the audit. 
   
Report on Internal Control Over Compliance 
A deficiency in internal control over compliance exists when the design or operation of a control 
over compliance does not allow management or employees, in the normal course of performing 
their assigned functions, to prevent, or detect and correct, noncompliance with a type of 
compliance requirement of a federal program on a timely basis. A material weakness in internal 
control over compliance is a deficiency, or combination of deficiencies, in internal control over 
compliance, such that there is a reasonable possibility that material noncompliance with a type of 
compliance requirement of a federal program will not be prevented, or detected and corrected, on 
a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a 
combination of deficiencies, in internal control over compliance with a type of compliance 
requirement of a federal program that is less severe than a material weakness in internal control 
over compliance, yet important enough to merit attention by those charged with governance. 
Page 4

Our consideration of internal control over compliance was for the limited purpose described in the 
Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to 
identify all deficiencies in internal control over compliance that might be material weaknesses or 
significant deficiencies in internal control over compliance.  Given these limitations, during our 
audit we did not identify any deficiencies in internal control over compliance that we consider to 
be material weaknesses, as defined above. However, material weaknesses or significant 
deficiencies in internal control over compliance may exist that were not identified. 
 
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal 
control over compliance.  Accordingly, no such opinion is expressed. 
 
The purpose of this report on internal control over compliance is solely to describe the scope of 
our testing of internal control over compliance and the results of that testing based on the 
requirements of the Uniform Guidance.  Accordingly, this report is not suitable for any other 
purpose. 
 
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance 
We have audited the financial statements of the governmental activities, the business-type 
activities, each major fund, the aggregate the discretely presented component units and remaining 
fund information of City of Chandler, Arizona as of and for the year ended June 30, 2021, and the 
related notes to the financial statements, which collectively comprise City of Chandler, Arizona’s 
basic financial statements.  We issued our report thereon dated December 10, 2021, which 
contained unmodified opinions on those financial statements.  Our audit was conducted for the 
purpose of forming opinions on the financial statements that collectively comprise the basic 
financial statements. The accompanying schedule of expenditures of federal awards is presented 
for purposes of additional analysis as required by the Uniform Guidance and is not a required part 
of the basic financial statements.  Such information is the responsibility of management and was 
derived from and relates directly to the underlying accounting and other records used to prepare 
the basic financial statements.  The information has been subjected to the auditing procedures 
applied in the audit of the financial statements and certain additional procedures, including 
comparing and reconciling such information directly to the underlying accounting and other 
records used to prepare the basic financial statements or to the basic financial statements 
themselves, and other additional procedures in accordance with auditing standards generally 
accepted in the United States of America.  In our opinion, the schedule of expenditures of federal 
awards is fairly stated in all material respects in relation to the basic financial statements taken as 
a whole.  
 
 
 
 
Heinfeld, Meech & Co., P.C. 
Scottsdale, Arizona  
December 10, 2021  
 
Page 5

Additional
 Identifying Number
Federal
Award
Name of Funder
Assigned By Funder
Total Amount
Federal
CFDA
Identification
Pass‐Through
Pass‐Through
Provided to
Federal
Program
Cluster
Cluster
Federal Awarding Agency/Program Title
Number
(Optional)
Entity
Entity
Sub‐Recipients
Expenditures
Total
Name
Total
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS
14.218
B18MC0‐40507
$204,896
$486,694
$2,134,688
CDBG ‐ ENTITLEMENT GRANTS 
CLUSTER
$2,134,688
COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS
14.218
B19MC0‐40507
$11,890
$473,960
$2,134,688
CDBG ‐ ENTITLEMENT GRANTS 
CLUSTER
$2,134,688
COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS
14.218
B20MC0‐40507
$319,491
$692,920
$2,134,688
CDBG ‐ ENTITLEMENT GRANTS 
CLUSTER
$2,134,688
COVID‐19 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT 
GRANTS
14.218
COVID‐19, B20MW0‐40507
$239,136
$481,114
$2,134,688
CDBG ‐ ENTITLEMENT GRANTS 
CLUSTER
$2,134,688
HOME INVESTMENT PARTNERSHIPS PROGRAM
14.239
MARICOPA COUNTY DEPARTMENT 
OF HOUSING AND COMMUNITY 
DEVELOPMENT
M18‐DC‐04‐0227
$41,672
$207,061
N/A
$0
HOME INVESTMENT PARTNERSHIPS PROGRAM
14.239
MARICOPA COUNTY DEPARTMENT 
OF HOUSING AND COMMUNITY 
DEVELOPMENT
M19‐DC‐04‐0227
$165,389
$207,061
N/A
$0
PUBLIC AND INDIAN HOUSING
14.850
SF‐440
$1,117,640
$1,233,731
N/A
$0
COVID‐19 PUBLIC AND INDIAN HOUSING
14.850
COVID‐19
$116,091
$1,233,731
N/A
$0
SECTION 8 HOUSING CHOICE VOUCHERS
14.871
SF 547 V
$5,701,968
$5,715,494
HOUSING VOUCHER CLUSTER
$5,715,494
COVID‐19 SECTION 8 HOUSING CHOICE VOUCHERS
14.871
COVID‐19
$13,526
$5,715,494
HOUSING VOUCHER CLUSTER
$5,715,494
PUBLIC HOUSING CAPITAL FUND
14.872
SF440 (AZ20P028501‐18)
$40,683
$372,282
N/A
$0
PUBLIC HOUSING CAPITAL FUND
14.872
SF440 (AZ20P028501‐19)
$226,423
$372,282
N/A
$0
PUBLIC HOUSING CAPITAL FUND
14.872
SF440 (AZ20P028501‐20)
$105,176
$372,282
N/A
$0
FAMILY SELF‐SUFFICIENCY PROGRAM
14.896
FSS20AZ3243
$55,990
$145,676
N/A
$0
FAMILY SELF‐SUFFICIENCY PROGRAM
14.896
FSS21AZ3723
$89,686
$145,676
N/A
$0
TOTAL DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
$775,413
$9,808,932
DEPARTMENT OF JUSTICE
COVID‐19 CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING 
PROGRAM
16.034
COVID‐19
STATE OF ARIZONA
202‐VD‐BX‐1662
$134,282
$134,282
N/A
$0
CRIME VICTIM ASSISTANCE
16.575
STATE OF ARIZONA
DPS‐2018‐208
$13,613
$60,097
N/A
$0
CRIME VICTIM ASSISTANCE
16.575
STATE OF ARIZONA
DPS‐2020‐125
$46,484
$60,097
N/A
$0
BULLETPROOF VEST PARTNERSHIP PROGRAM
16.607
$36,848
$36,848
N/A
$0
EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM
16.738
2017‐DJ‐BX‐0763
$18,615
$77,373
N/A
$0
EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM
16.738
2018‐DJ‐BX‐0875
$35,782
$77,373
N/A
$0
EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM
16.738
2019DJBX0909
$22,976
$77,373
N/A
$0
TOTAL DEPARTMENT OF JUSTICE
$308,600
DEPARTMENT OF TRANSPORTATION
AIRPORT IMPROVEMENT PROGRAM
20.106
03‐04‐0008‐027‐2019
STATE OF ARIZONA
03‐04‐0008‐027‐2019
$282,085
$308,910
N/A
$0
COVID‐19 AIRPORT IMPROVEMENT PROGRAM
20.106
COVID‐19
STATE OF ARIZONA
03‐04‐0008‐030‐2021
$26,825
$308,910
N/A
$0
HIGHWAY PLANNING AND CONSTRUCTION
20.205
STATE OF ARIZONA
CHN19‐PAV‐002
$1,109,889
$9,050,088
HIGHWAY PLANNING AND 
CONSTRUCTION CLUSTER
$9,050,088
HIGHWAY PLANNING AND CONSTRUCTION
20.205
STATE OF ARIZONA
CHN18110DZ; CHN16110RWZ
$486,719
$9,050,088
HIGHWAY PLANNING AND 
CONSTRUCTION CLUSTER
$9,050,088
HIGHWAY PLANNING AND CONSTRUCTION
20.205
STATE OF ARIZONA
CHN17114DRB
$72,570
$9,050,088
HIGHWAY PLANNING AND 
CONSTRUCTION CLUSTER
$9,050,088
HIGHWAY PLANNING AND CONSTRUCTION
20.205
STATE OF ARIZONA
CHN15135DZ
$2,694,713
$9,050,088
HIGHWAY PLANNING AND 
CONSTRUCTION CLUSTER
$9,050,088
HIGHWAY PLANNING AND CONSTRUCTION
20.205
STATE OF ARIZONA
CHN16402
$208,066
$9,050,088
HIGHWAY PLANNING AND 
CONSTRUCTION CLUSTER
$9,050,088
HIGHWAY PLANNING AND CONSTRUCTION
20.205
STATE OF ARIZONA
CHN18113DZ
$125,580
$9,050,088
HIGHWAY PLANNING AND 
CONSTRUCTION CLUSTER
$9,050,088
HIGHWAY PLANNING AND CONSTRUCTION
20.205
STATE OF ARIZONA
CHN18440; CHN20740
$466,589
$9,050,088
HIGHWAY PLANNING AND 
CONSTRUCTION CLUSTER
$9,050,088
HIGHWAY PLANNING AND CONSTRUCTION
20.205
STATE OF ARIZONA
CHN20‐123DR8
$204,644
$9,050,088
HIGHWAY PLANNING AND 
CONSTRUCTION CLUSTER
$9,050,088
CITY OF CHANDLER, ARIZONA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Fiscal Period 7/1/2020 ‐ 6/30/2021
Page 6

HIGHWAY PLANNING AND CONSTRUCTION
20.205
STATE OF ARIZONA
CHN‐21‐803C
$3,681,318
$9,050,088
HIGHWAY PLANNING AND 
CONSTRUCTION CLUSTER
$9,050,088
STATE AND COMMUNITY HIGHWAY SAFETY
20.600
STATE OF ARIZONA
2021‐MC‐001
$20,664
$114,025
HIGHWAY SAFETY CLUSTER
$272,978
STATE AND COMMUNITY HIGHWAY SAFETY
20.600
STATE OF ARIZONA
202‐AI‐003
$2,500
$114,025
HIGHWAY SAFETY CLUSTER
$272,978
STATE AND COMMUNITY HIGHWAY SAFETY
20.600
STATE OF ARIZONA
2021‐AL‐010
$88,188
$114,025
HIGHWAY SAFETY CLUSTER
$272,978
STATE AND COMMUNITY HIGHWAY SAFETY
20.600
STATE OF ARIZONA
2020‐AL‐013
$2,673
$114,025
HIGHWAY SAFETY CLUSTER
$272,978
NATIONAL PRIORITY SAFETY PROGRAMS
20.616
STATE OF ARIZONA
2021‐405B‐002
$40,000
$158,953
HIGHWAY SAFETY CLUSTER
$272,978
NATIONAL PRIORITY SAFETY PROGRAMS
20.616
STATE OF ARIZONA
2021‐405H‐002
$11,421
$158,953
HIGHWAY SAFETY CLUSTER
$272,978
NATIONAL PRIORITY SAFETY PROGRAMS
20.616
STATE OF ARIZONA
2020‐405B‐002
$24,404
$158,953
HIGHWAY SAFETY CLUSTER
$272,978
NATIONAL PRIORITY SAFETY PROGRAMS
20.616
STATE OF ARIZONA
2020‐AL‐012
$69,128
$158,953
HIGHWAY SAFETY CLUSTER
$272,978
NATIONAL PRIORITY SAFETY PROGRAMS
20.616
STATE OF ARIZONA
2021‐CIOT‐005
$14,000
$158,953
HIGHWAY SAFETY CLUSTER
$272,978
TOTAL DEPARTMENT OF TRANSPORTATION
$9,631,976
DEPARTMENT OF TREASURY
CORONAVIRUS RELIEF FUND
21.019
COVID‐19
MARICOPA COUNTY
C‐22‐20‐035‐3‐01
$238,740
$3,061,323
N/A
$0
CORONAVIRUS RELIEF FUND
21.019
COVID‐19
STATE OF ARIZONA
N/A
$2,730,263
$3,061,323
N/A
$0
CORONAVIRUS RELIEF FUND
21.019
COVID‐19
$92,320
$3,061,323
N/A
$0
EMERGENCY RENTAL ASSISTANCE PROGRAM
21.023
COVID‐19
$5,200,000
$5,250,196
$5,250,196
N/A
$0
CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS
21.027
COVID‐19
$5,409,364
$5,409,364
N/A
$0
TOTAL DEPARTMENT OF TREASURY
$5,200,000
$13,720,883
INSTITUTE OF MUSEUM AND LIBRARY SERVICES OR NATIONAL 
ENDOWMENT FOR THE ARTS OR NATIONAL ENDOWMENT FOR THE 
HUMANITIES
GRANTS TO STATES
45.310
STATE OF ARIZONA
201802603
$120
$48,850
N/A
$0
GRANTS TO STATES
45.310
STATE OF ARIZONA
2020‐0260‐03
$17,384
$48,850
N/A
$0
GRANTS TO STATES
45.310
STATE OF ARIZONA
2020‐0340‐STAFF‐01
$2,718
$48,850
N/A
$0
GRANTS TO STATES
45.310
STATE OF ARIZONA
2020‐0260‐02
$15,132
$48,850
N/A
$0
GRANTS TO STATES
45.310
STATE OF ARIZONA
2020‐0730‐06
$10,000
$48,850
N/A
$0
GRANTS TO STATES
45.310
STATE OF ARIZONA
2020‐0010‐CAP‐02
$3,496
$48,850
N/A
$0
TOTAL INSTITUTE OF MUSEUM AND LIBRARY SERVICES OR NATIONAL 
ENDOWMENT FOR THE ARTS OR NATIONAL ENDOWMENT FOR THE 
HUMANITIES
$48,850
EXECUTIVE OFFICE OF THE PRESIDENT
HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM
95.001
STATE OF ARIZONA
N/A
$13,432
$13,432
N/A
$0
TOTAL EXECUTIVE OFFICE OF THE PRESIDENT
$13,432
DEPARTMENT OF HOMELAND SECURITY
HOMELAND SECURITY GRANT PROGRAM
97.067
STATE OF ARIZONA
200803‐02
$20
$237,373
N/A
$0
HOMELAND SECURITY GRANT PROGRAM
97.067
STATE OF ARIZONA
190802‐01
$402
$237,373
N/A
$0
HOMELAND SECURITY GRANT PROGRAM
97.067
STATE OF ARIZONA
190200‐01
$86,364
$237,373
N/A
$0
HOMELAND SECURITY GRANT PROGRAM
97.067
STATE OF ARIZONA
190802‐02
$563
$237,373
N/A
$0
HOMELAND SECURITY GRANT PROGRAM
97.067
STATE OF ARIZONA
200803‐01
$60,868
$237,373
N/A
$0
HOMELAND SECURITY GRANT PROGRAM
97.067
STATE OF ARIZONA
20AZDOHSHSGP200801‐01
$78,397
$237,373
N/A
$0
HOMELAND SECURITY GRANT PROGRAM
97.067
STATE OF ARIZONA
20‐AZDOHS‐HSGP‐200801‐02
$1,789
$237,373
N/A
$0
HOMELAND SECURITY GRANT PROGRAM
97.067
STATE OF ARIZONA
19‐AZDOHS‐HSGP‐190803‐02
$465
$237,373
N/A
$0
HOMELAND SECURITY GRANT PROGRAM
97.067
STATE OF ARIZONA
19‐AZDOHS‐HSGP‐190803‐01
$8,505
$237,373
N/A
$0
TOTAL DEPARTMENT OF HOMELAND SECURITY
$237,373
TOTAL EXPENDITURE OF FEDERAL AWARDS
$5,975,413
$33,770,046
Please Note:
Italicized award lines indicate pass‐through funding
The accompanying Notes to the Schedule of Expenditures of Federal Awards are an integral part of the schedule.
Page 7

CITY OF CHANDLER, ARIZONA
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Fiscal Period 7/1/2020 ‐ 6/30/2021
Significant Accounting Policies Used in Preparing the SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity 
of City of Chandler, Arizona under programs of the federal government for the year ended June 30, 2021. The 
information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal 
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for 
Federal Awards (Uniform Guidance).  Because the Schedule presents only a selected portion of the operations 
of the City, it is not intended to and does not present the financial position, changes in net position or cash 
flows of the City. Expenditures reported on the Schedule are reported on the modified accrual basis of 
accounting.  Such expenditures are recognized following the cost principles contained in the Uniform 
Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any 
negative amounts shown on the Schedule represent adjustments or credits made in the normal course of 
business to amounts reported as expenditures in prior years.  Pass‐through entity identifying numbers are 
presented where available.
10% De Minimis Cost Rate
The auditee did not use the de minimis cost rate.
Assistance Listing Numbers
The program titles and Assistance Listing numbers were obtained from the federal or pass‐through grantor or 
through sam.gov.  If the three‐digit Assistance Listing extension is unknown, there is a U followed by a two‐
digit number in the Assistance Listing extension to identify one or more Federal award lines from that 
program.  The first Federal program with an unknown three‐digit extension is indicated with U01 for all award 
lines associated with that program, the second is U02, etc.
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CITY OF CHANDLER, ARIZONA 
SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
YEAR ENDED JUNE 30, 2021 
 
 
 
 
Summary of Auditor’s Results: 
 
Financial Statements 
 
Type of auditor’s report issued: Unmodified 
 
Internal control over financial reporting: 
 Significant deficiency(ies) identified: No 
 Material weakness(es) identified: No 
 
Noncompliance material to financial statements noted: No 
 
Federal Awards 
 
Internal control over major programs: 
 Significant deficiency(ies) identified: No 
 Material weakness(es) identified: No 
 
Type of auditor’s report issued on compliance for major programs: Unmodified 
 
Any audit findings disclosed that are required to be reported in accordance with §200.516 of 
Uniform Guidance: No 
 
 
Identification of major programs: 
 
Assistance Listing Numbers 
 
Name of Federal Program or Cluster 
14.850  
 
 
 
Public and Indian Housing 
14.871  
 
 
 
Housing Voucher Cluster 
21.019  
 
 
 
Coronavirus Relief Fund 
21.023  
 
 
 
Emergency Rental Assistance Program 
21.027  
 
 
 
Coronavirus State and Local Fiscal Recovery Funds 
 
Dollar threshold used to distinguish between Type A and Type B programs: $1,013,101 
 
Auditee qualified as low-risk auditee: Yes 
 
Findings Related to Financial Statements Reported in Accordance with Government 
Auditing Standards: No 
 
Findings and Questioned Costs Related to Federal Awards: No 
 
Summary Schedule of Prior Audit Findings required to be reported: No 
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