EIN: 876000626
UEI: LESHRX5TENF1
Audited by: K&C, CPAs
Oversight agency: 97 [Department of Homeland Security]
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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 January 12, 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 July 12, 2026 (50 days ago).
What is a management decision? →FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
Many of the subrecipients requested funding for expenditures already incurred with an itemized list. This allowed the City to review the list of items for compliance. One subrecipient, Davis Education Foundation, was granted $50,000 as a subrecipient, but there were no controls in place to ensure that monitoring would be continued. Cause: The City did not set up controls for subrecipient monitoring. Only one of the disbursements was subject to subrecipient monitoring. Effect: There is no effect on the financial statements Recommendation: We recommend that the City implement a control to monitor all subrecipient awards and expenditures.
Show full finding ▾Hide full finding ▴Controls over subrecipient monitoring for federal awards Criteria: The Compliance Supplement released by the Department of Treasury for the Coronavirus Relief Fund requires that controls be in place to ensure that subrecipient monitoring is in effect for all subrecipients of the award. This includes monitoring subrecipient activities to provide a reasonable assurance that the subrecipient administered the subaward in compliance with the terms and conditions of the subaward. Condition: Many of the subrecipients requested funding for expenditures already incurred with an itemized list. This allowed the City to review the list of items for compliance. One subrecipient, Davis Education Foundation, was granted $50,000 as a subrecipient, but there were no controls in place to ensure that monitoring would be continued. Cause: The City did not set up controls for subrecipient monitoring. Only one of the disbursements was subject to subrecipient monitoring. Effect: There is no effect on the financial statements Recommendation: We recommend that the City implement a control to monitor all subrecipient awards and expenditures.
The City will implement a policy to have all subrecipient monitoring on all future awards.
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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