EIN: 454998717
UEI: HTVJKSBFLB44
Audited by: Windes, Inc.
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 30, 2026 (157 days ago).
What is a management decision? →FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on July 16, 2023 — management decision was due January 16, 2024.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
FAC accepted this audit on August 11, 2021 — management decision was due February 11, 2022.
FAC accepted this audit on December 8, 2020 — management decision was due June 8, 2021.
LACI did not comply with this requirement. Cause: LACI did not adhere to the required filing deadlines or obtain an extension from the City and LACI?s controls failed to prevent the instances of noncompliance. Effect: The expenditure reports were not submitted within the time frame required by the contract. Questioned Costs: None. Context: During the audit procedures over reporting, it was noted the expenditure reports for all the months of 2019 were submitted past the 15-day deadline. LACI?s controls failed to prevent the late filing. Repeat finding: This is not a repeat finding. Recommendation: LACI should implement appropriate controls to ensure timeliness of reporting or obtain an appropriate documented extension if LACI is unable to meet the deadline. Views of responsible officials: LACI had staff transitions that resulted in bandwidth challenges that adversely impacted the timeliness of submission of cash requested for January 2019 through April 2019; however, staffing bandwidth has since been rectified. In addition, as the contract criteria notes, LACI must submit cash requests on "forms provided by the City" which include a City-approved budget. LACI cannot submit a valid cash request without the City-approved budget forms. LACI?s controls were not the sole cause of the late submissions; the City delayed in providing approved budget forms as well. For the period covering January 1, 2019 through December 31, 2019, there were two Community Development Block Grants contracts under the City of Los Angeles: C-129463 and C-135173. Budgets were not City approved for significant periods during the contracts such that LACI could have complied with the required submission deadline.
Show full finding ▾Hide full finding ▴2019-001 Community Development Block Grants/Entitlement Grants ? CFDA 14.218 Criteria: Under the funding terms and conditions of the contract section 601 - Reporting Requirements, LACI shall submit the Expenditure Report and the Cash Request on or before the 15th day of each month to the City of Los Angeles (the ?City?), which reflects accrued expenditures as of the previous month on forms provided by the City. Condition: LACI did not comply with this requirement. Cause: LACI did not adhere to the required filing deadlines or obtain an extension from the City and LACI?s controls failed to prevent the instances of noncompliance. Effect: The expenditure reports were not submitted within the time frame required by the contract. Questioned Costs: None. Context: During the audit procedures over reporting, it was noted the expenditure reports for all the months of 2019 were submitted past the 15-day deadline. LACI?s controls failed to prevent the late filing. Repeat finding: This is not a repeat finding. Recommendation: LACI should implement appropriate controls to ensure timeliness of reporting or obtain an appropriate documented extension if LACI is unable to meet the deadline. Views of responsible officials: LACI had staff transitions that resulted in bandwidth challenges that adversely impacted the timeliness of submission of cash requested for January 2019 through April 2019; however, staffing bandwidth has since been rectified. In addition, as the contract criteria notes, LACI must submit cash requests on "forms provided by the City" which include a City-approved budget. LACI cannot submit a valid cash request without the City-approved budget forms. LACI?s controls were not the sole cause of the late submissions; the City delayed in providing approved budget forms as well. For the period covering January 1, 2019 through December 31, 2019, there were two Community Development Block Grants contracts under the City of Los Angeles: C-129463 and C-135173. Budgets were not City approved for significant periods during the contracts such that LACI could have complied with the required submission deadline.
Identifying Number: 2019-001 Summary of Finding: Under the funding terms and conditions of the contract section 601 - Reporting Requirements, LACI shall submit the Expenditure Report and the Cash Request on or before the 15th day of each month to the City of Los Angeles (the ?City?), which reflects accrued expenditures as of the previous month on forms provided by the City. During our audit procedures, we noted the billing for all the months in 2019 were not submitted within fifteen calendar days. LACI?s controls failed to prevent the late filing. Corrective Action Taken: Ben Stilp, Executive Vice President of Operations and Finance, has shortened the cycle to close the monthly invoices timely and resolved inadequate staffing. LACI has requested in writing October 28, 2020, to the City Economic & Workforce Department program administrator, a request for a waiver of reporting and submission deadline requirements pertinent to the period January 1, 2020 to December 31, 2020 due to the challenge that LACI has not received forms provided by the City including the required approved budget.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 25, 2018 — management decision was due March 25, 2019.
FAC accepted this audit on July 25, 2017 — management decision was due January 25, 2018.
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.
Browse other Single Audit organizations in California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
