EIN: 510201813
UEI: ZZTZP1WM5Y55
Audited by: LAWRENCE R MITCHELL & CO., CPAS
Oversight agency: 16 [Department of Justice]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. 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 October 1, 2026 (32 days from today).
What is a management decision? →Management does not observe proper cut-off procedures with respect to receivables for unbilled costs with respect to federal programs. Criteria: In accordance with the generally accepted accounting principles, revenue is recognized when earned. Accordingly, federal cost-reimbursement contract expenditures should be accrued as receivable as incurred, when the related billing of such expenditures is imminent. Context: During our audit, we noted certain cost-reimbursement receipts subsequent to each year-end that represented contract reimbursements for costs incurred (revenue earned), as of June 30, 2025; which were not properly recorded as revenue at year-end. Cause: The Organization entered into several government cost-reimbursement grant agreements containing both state and federal funding. The grant agreements require the Organization to fully utilize all state funding before billing for the federal funding components of these agreements. For the year ended June 30, 2025, the state funding of certain of these agreements had not been fully utilized by the Organization. As such, the respective federal cost-reimbursement expenditures were not billed until subsequent to year-end. Following is a summary of the unbilled government cost-reimbursement grant expenditures that were recorded as expense, and not as receivables at June 30, 2025: Amount Child Sexual Abuse Treatment Program CS24 02 1101 $ 90 Domestic Violence Assistance Program DV24 02 1101 39,649 Specialized Emergency Housing Program KE24 02 1101 17,389 Innovative Response to Marginalized Victims Program KI24 02 1101 250 Unserved/Underserved Victim Advocacy and Outreach Program UV24 02 1101 (113) Housing First Program XD24 02 1101 457 Elder Abuse Program XE24 02 1101 (192) Transitional Housing Program XH24 02 1101 (364) Victims Legal Assistance Program XL24 02 1101 22,132 Total $ 79,298 Possible effect: If cut-off procedures are not properly performed, revenue will be understated and the related schedule of expenditures of federal awards reported may not be complete and accurate. Questioned costs: None noted. Recommendation: The Organization should maintain a schedule of unbilled expenditures as of year-end and properly accrue the related revenues earned. Views of responsible officials: Management’s response is reported in the “Management’s Response and Corrective Action Plan” and is considered part of this report.
Show full finding ▾Hide full finding ▴United States Department of Justice Cal OES Governor’s Office of Emergency Services Crime Victim Assistance Listing No. 16.575; year ending June 30, 2025 Condition: Management does not observe proper cut-off procedures with respect to receivables for unbilled costs with respect to federal programs. Criteria: In accordance with the generally accepted accounting principles, revenue is recognized when earned. Accordingly, federal cost-reimbursement contract expenditures should be accrued as receivable as incurred, when the related billing of such expenditures is imminent. Context: During our audit, we noted certain cost-reimbursement receipts subsequent to each year-end that represented contract reimbursements for costs incurred (revenue earned), as of June 30, 2025; which were not properly recorded as revenue at year-end. Cause: The Organization entered into several government cost-reimbursement grant agreements containing both state and federal funding. The grant agreements require the Organization to fully utilize all state funding before billing for the federal funding components of these agreements. For the year ended June 30, 2025, the state funding of certain of these agreements had not been fully utilized by the Organization. As such, the respective federal cost-reimbursement expenditures were not billed until subsequent to year-end. Following is a summary of the unbilled government cost-reimbursement grant expenditures that were recorded as expense, and not as receivables at June 30, 2025: Amount Child Sexual Abuse Treatment Program CS24 02 1101 $ 90 Domestic Violence Assistance Program DV24 02 1101 39,649 Specialized Emergency Housing Program KE24 02 1101 17,389 Innovative Response to Marginalized Victims Program KI24 02 1101 250 Unserved/Underserved Victim Advocacy and Outreach Program UV24 02 1101 (113) Housing First Program XD24 02 1101 457 Elder Abuse Program XE24 02 1101 (192) Transitional Housing Program XH24 02 1101 (364) Victims Legal Assistance Program XL24 02 1101 22,132 Total $ 79,298 Possible effect: If cut-off procedures are not properly performed, revenue will be understated and the related schedule of expenditures of federal awards reported may not be complete and accurate. Questioned costs: None noted. Recommendation: The Organization should maintain a schedule of unbilled expenditures as of year-end and properly accrue the related revenues earned. Views of responsible officials: Management’s response is reported in the “Management’s Response and Corrective Action Plan” and is considered part of this report.
Beginning with the year ending June 30, 2026, management will maintain a schedule of unbilled expenditures as of year-end and properly accrue the related revenues earned.
FAC accepted this audit on March 17, 2025 — management decision was due September 17, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on March 5, 2023 — management decision was due September 5, 2023.
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
FAC accepted this audit on April 11, 2021 — management decision was due October 11, 2021.
FAC accepted this audit on February 5, 2020 — management decision was due August 5, 2020.
FAC accepted this audit on February 21, 2019 — management decision was due August 21, 2019.
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