EIN: 262780103
UEI: WRMAJXNKVFF3
Audited by: DANIELLS PHILLIPS VAUGHAN & BOCK
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 28, 2024 (889 days ago).
What is a management decision? →The Organization failed to complete and file as required by the funding agency the required monthly HMIS and Monthly Activity Beneficiary Report for all months for the year ended December 31, 2022. Criteria: Per the Organization?s CDBG grant agreement 2020-211, ?the Organization will participate in appropriate data collection and other services as needed and as directed by the city. The Organization will enter all information in HMIS and provide a monthly report to the City of Bakersfield. Monthly Activity Beneficiary Report will be submitted to City Staff along with an HMIS report. Monthly reports will be submitted beginning with the first month of service. Reports will be due fifteen (15) days after the end of the month of service.? Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement.
Show full finding ▾Hide full finding ▴Community Development Block Grant, Department of Housing and Urban Development Federal Assistance listing #14.218; Contract No. 2020-211 Condition: The Organization failed to complete and file as required by the funding agency the required monthly HMIS and Monthly Activity Beneficiary Report for all months for the year ended December 31, 2022. Criteria: Per the Organization?s CDBG grant agreement 2020-211, ?the Organization will participate in appropriate data collection and other services as needed and as directed by the city. The Organization will enter all information in HMIS and provide a monthly report to the City of Bakersfield. Monthly Activity Beneficiary Report will be submitted to City Staff along with an HMIS report. Monthly reports will be submitted beginning with the first month of service. Reports will be due fifteen (15) days after the end of the month of service.? Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement.
While the HMIS and Monthly Beneficiary Reports were not submitted as required in the contract language, neither were they requested by the funding agency. Additionally, monthly reports were created and saved on file and were reviewed by management staff. Moving forward, as of September 30, 2023 all reports will be submitted to the funding agency as directed by the contract language. The Data Administrator will be responsible for submitting the monthly reports after being reviewed and approved by the Executive Director.
2021-001
The Organization failed to complete and file as required by the funding agency the required monthly performance report for all quarters for the year ended December 31, 2022. Criteria: Per the Organization?s CDBG grant agreement 2022-2024, ?On a quarterly basis, SUBRECIPIENT shall submit to GRANTEE, in a form acceptable to GRANTEE, a performance report summarizing the number of unduplicated persons served, including race, ethnicity, and income data. The performance report shall be submitted within thirty days of the close of each quarter.? Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement.
Show full finding ▾Hide full finding ▴Community Development Block Grant, Department of Housing and Urban Development Federal Assistance listing #14.218; Contract No. 2022-2024 Condition: The Organization failed to complete and file as required by the funding agency the required monthly performance report for all quarters for the year ended December 31, 2022. Criteria: Per the Organization?s CDBG grant agreement 2022-2024, ?On a quarterly basis, SUBRECIPIENT shall submit to GRANTEE, in a form acceptable to GRANTEE, a performance report summarizing the number of unduplicated persons served, including race, ethnicity, and income data. The performance report shall be submitted within thirty days of the close of each quarter.? Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement.
While the Quarterly Performance Reports were not submitted as required in the contract language, neither were they requested by the funding agency. Additionally, monthly and quarterly reports were created and saved on file and were reviewed by management staff. Moving forward, as of September 30, 2023 all reports will be submitted to the funding agency as directed by the contract language. The Data Administrator will be responsible for submitting the monthly reports after being reviewed and approved by the Executive Director.
FAC accepted this audit on October 5, 2022 — management decision was due April 5, 2023.
The Organization failed to complete and file as required by the funding agency the required monthly HMIS and Monthly Activity Beneficiary Report for all months for the year ended December 31, 2021. Criteria: Per the Organization?s CDBG grant agreement 2020-211, ?the Organization will participate in appropriate data collection and other services as needed and as directed by the city. The Organization will enter all information in HMIS and provide a monthly report to the City of Bakersfield. Monthly Activity Beneficiary Report will be submitted to City Staff along with an HMIS report. Monthly reports will be submitted beginning with the first month of service. Reports will be due fifteen (15) days after the end of the month of service.? Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement.
Show full finding ▾Hide full finding ▴Community Development Block Grant; Department of Housing and Urban Development; Federal Assistance listing #14.218; Contract No. 2020-211 Condition: The Organization failed to complete and file as required by the funding agency the required monthly HMIS and Monthly Activity Beneficiary Report for all months for the year ended December 31, 2021. Criteria: Per the Organization?s CDBG grant agreement 2020-211, ?the Organization will participate in appropriate data collection and other services as needed and as directed by the city. The Organization will enter all information in HMIS and provide a monthly report to the City of Bakersfield. Monthly Activity Beneficiary Report will be submitted to City Staff along with an HMIS report. Monthly reports will be submitted beginning with the first month of service. Reports will be due fifteen (15) days after the end of the month of service.? Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement.
Management?s Response/Planned Corrective Action: While included in the contract agreement, these reports were not requested by the City of Bakersfield, and so they were not submitted. However, Flood staff currently produces all HMIS reports and they can be provided to all current contractors upon request. Moving forward, Flood management will ensure that contracts/grants with the City of Bakersfield and other grantors are in compliance. All corrections have been addressed and implemented as of September 29, 2022.
For one of two transactions selected related to the procurement compliance requirement, the Organization did not comply with the procurement requirement to: (a) retain documentation regarding the rationale for method of procurement, selection of contract type, basis for contractor selection/rejection, or basis of contract price; (b) provide full and open competition; (c) provide documentation to support the rationale to limit competition; (d) no documentation of cost or price analysis. Criteria: Per the July 2021 Compliance Supplement specific to the Emergency Solutions Grants Program ?the debarment and suspensions regulations at 2 CFR 200.317 through 200.326?. Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement. Management should review and familiarize themselves with the federal compliance requirements as well as the requirements of the respective grant agreement to ensure the Organization is in compliance with all applicable requirements.
Show full finding ▾Hide full finding ▴Emergency Solutions Grant; Department of Housing and Urban Development; Federal Assistance listing #14.231; Contract No. 138-2021 Condition: For one of two transactions selected related to the procurement compliance requirement, the Organization did not comply with the procurement requirement to: (a) retain documentation regarding the rationale for method of procurement, selection of contract type, basis for contractor selection/rejection, or basis of contract price; (b) provide full and open competition; (c) provide documentation to support the rationale to limit competition; (d) no documentation of cost or price analysis. Criteria: Per the July 2021 Compliance Supplement specific to the Emergency Solutions Grants Program ?the debarment and suspensions regulations at 2 CFR 200.317 through 200.326?. Cause: Lack of training and understanding at the program level regarding requirements of the grant agreement. Effect: Failure to comply with grant reporting requirements may result in a reduction or loss of future funding. Recommendation: Management should review and familiarize themselves with requirements of the grant agreement to ensure all aspects of grant requirements are complied with. Additionally, the Organization should provide training to those who administer the grant to ensure compliance with the grant agreement. Management should review and familiarize themselves with the federal compliance requirements as well as the requirements of the respective grant agreement to ensure the Organization is in compliance with all applicable requirements.
Management?s Response/Planned Corrective Action: In relation to the above items, Flood management disputes (a), (b), (c), and (d), given the nature of the Emergency Solutions Grant CARES funding. This funding was designed to be spent quickly and in response to the pandemic. The items were for the purchase of a mobile shower and shuttle bus in order to provide shelter services to people experiencing homelessness in light of COVID-19. It was not always possible to provide ?full and open? competition due to the fact that those items were not widely available for quick set up, as demanded by the funding timeline. Flood management did seek and receive written approval for the purchases referred to above. Also, as stated above Flood management intends to bring an updated/current Procurement Policies and Procedures document that reflects the federal standard for approval and implementation before the end of the year. As of December 31, 2022 all corrections needed will have been addressed and implemented.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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