EIN: 770058264
UEI: TL7JVMBJMA48
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 12, 2021. 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 January 12, 2022 (1683 days ago).
What is a management decision? →Criteria: Expenditures incurred under cost reimbursement grants should be billed in a timely manner. In addition, amounts billed but not paid promptly, should be investigated right away. (Generally accepted) Conditions: Billing and collection of amounts under the Base Grant were delayed for much of the fiscal year. Cause: Apparently, the Sacramento Metro AQMD staff held up payments pending the resolution of the billing issues for fiscal year 2018-19. Effect: The delays in reimbursement such as this can cause significant cash flow shortages. Context: The corrective action plan for finding 2019-001 was not implemented until June 2020. Accordingly, the billing issue noted in fiscal year 2018-19 spilled over into much of fiscal year 2019-20. Recommendation: Best practice for contract billing is to complete the process within 15 days of the end of the previous month. Amounts not collected promptly should be immediately investigated. Views of Responsible Officials: We agree with the finding. Please see our corrective action plan on page 27.
Show full finding ▾Hide full finding ▴Criteria: Expenditures incurred under cost reimbursement grants should be billed in a timely manner. In addition, amounts billed but not paid promptly, should be investigated right away. (Generally accepted) Conditions: Billing and collection of amounts under the Base Grant were delayed for much of the fiscal year. Cause: Apparently, the Sacramento Metro AQMD staff held up payments pending the resolution of the billing issues for fiscal year 2018-19. Effect: The delays in reimbursement such as this can cause significant cash flow shortages. Context: The corrective action plan for finding 2019-001 was not implemented until June 2020. Accordingly, the billing issue noted in fiscal year 2018-19 spilled over into much of fiscal year 2019-20. Recommendation: Best practice for contract billing is to complete the process within 15 days of the end of the previous month. Amounts not collected promptly should be immediately investigated. Views of Responsible Officials: We agree with the finding. Please see our corrective action plan on page 27.
FINDING 2020-001: BASE GRANT BILLING AND RECEIVABLES Organization?s Response: We concur. Views of Responsible Officials and Corrective Action: Charges against the Base Grant were not billed in a timely manner, due to factors such as implementing a new accounting system, change in personnel within CAPCOA, Sacramento Metro (the Grantor Agency) and Creating Answers (External CFO Firm), as well as lack of policies and procedures around this task. We have since implemented new tools, such as Expensify and checklists, to ensure that all team members are performing their duties as efficiently and timely as possible. The team members of CAPCOA are dedicated to timely submissions of invoices, receipts and other documentation to Creating Answers, as these materials are required for billing submittals to the Base Grant. At the conclusion of the 2018/2019 audit, CAPCOA staff and Creating Answers staff worked closely with the Grantor Agency to establish an MOU wherein invoices are to be submitted electronically by the 15th of the current month for the prior month?s billing. All billings are presented to Sacramento Metro through a secured file share application, rather than using postal mail. We understand the importance of prompt submittals, and are confident our new tools, new policies and personnel will continue to eliminate late submittals in the future. Name of Responsible Official: Tung Le, Executive Director Projected Implementation Date: 06/01/2020
2019-001
FAC accepted this audit on August 17, 2020 — management decision was due February 17, 2021.
FINDING 2019-001: BASE GRANT BILLING AND RECEIVABLES
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FINDING 2019-001: BASE GRANT BILLING AND RECEIVABLES
FAC accepted this audit on March 20, 2018 — management decision was due September 20, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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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