EIN: 473800287
UEI: GSA_MIGRATION
Audited by: FARBER HASS HURLEY LLP
Oversight agency: 81 [Department of Energy]
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 December 22, 2020. 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 June 22, 2021 (1900 days ago).
What is a management decision? →2019-0001 Individual subcontractor agreements were not obtained. Criteria Effective internal controls include proper documentation and retention of documents. Controls should be designed to ensure mutual understanding between two parties is properly documented. Condition Flex Power Control, Inc. does not maintain copies of individual subcontractor agreements. Cause Flex Power Control, Inc. relied on verbal agreement with individual subcontractors. Effect This instance could potentially place Flex Power Control, Inc. at risk if individual subcontractors ask for more than what was verbally agreed upon for the services performed. Recommendation We strongly recommend executing agreements for individual subcontractors to avoid potential future disputes and ensure legal documents, including any changes or modifications are properly filed.
Show full finding ▾Hide full finding ▴2019-0001 Individual subcontractor agreements were not obtained. Criteria Effective internal controls include proper documentation and retention of documents. Controls should be designed to ensure mutual understanding between two parties is properly documented. Condition Flex Power Control, Inc. does not maintain copies of individual subcontractor agreements. Cause Flex Power Control, Inc. relied on verbal agreement with individual subcontractors. Effect This instance could potentially place Flex Power Control, Inc. at risk if individual subcontractors ask for more than what was verbally agreed upon for the services performed. Recommendation We strongly recommend executing agreements for individual subcontractors to avoid potential future disputes and ensure legal documents, including any changes or modifications are properly filed.
Finding: 2019-001 Name of contact person: Gregory S. Smith, President & CEO Corrective Action The President will execute an agreement for all individual subcontractors before commencement of work. Proposed Completion Date: Immediately
2019-0002 IRS Form W-9's were prepared subsequent to work performed. Criteria Effective internal controls include proper documentation and retention of documents. Condition Flex Power Control, Inc. went through a change in accounting firm and IRS Form W-9 were found missing. Cause Flex Power Control, Inc. did not have a policy to maintain IRS Form W-9. Effect Collection of untimely IRS Form W-9s may result in significant backup withholding and penalties. Recommendation We recommend Flex Power Control, Inc. to establish a policy to maintain custody of IRS Form W-9?s from subcontractors timely.
Show full finding ▾Hide full finding ▴2019-0002 IRS Form W-9's were prepared subsequent to work performed. Criteria Effective internal controls include proper documentation and retention of documents. Condition Flex Power Control, Inc. went through a change in accounting firm and IRS Form W-9 were found missing. Cause Flex Power Control, Inc. did not have a policy to maintain IRS Form W-9. Effect Collection of untimely IRS Form W-9s may result in significant backup withholding and penalties. Recommendation We recommend Flex Power Control, Inc. to establish a policy to maintain custody of IRS Form W-9?s from subcontractors timely.
Finding: 2019-002 Name of contact person: Gregory S. Smith, President & CEO Corrective Action: The President will require all subcontractors to complete IRS Form W-9 before commencement of work. Proposed Completion Date: Immediately
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 →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
