EIN: 942158408
UEI: QJKVLDMEA4B1
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 10, 2023. 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 10, 2023 (1141 days ago).
What is a management decision? →During the course of the audit, we noted multiple instances of disbursements to subrecipients of the Emergency Solutions Grant Program were issued after 30 days. During the sampling of 17 disbursements, 2 exceeded the 30 day window. Context: The organization manages the Emergency Solutions Grant on behalf of the US Department of Housing and Urban Development (HUD). With the funds granted from HUD, the organization decided the best way to meet the needs of the community was to subaward the program's funds to multiple non-profit organizations in the community. Over the course of the fiscal year, the organization issued 164 disbursements to multiple non-profits from this federal program. The auditor sampled 17 of the disbursements with 2 of those disbursements not being sent to the requesting agency within the 30 days. Cause The organization lacked the staffing to process all invoices within the 30 day window. Effect: Compliance with 24 CFR Section 576.203 was not followed. Extrapolating the error rate of 2/17. We can estimate that 19 disbursements were late in the fiscal year. Since this is a reimbursement grant for the subrecipients, the non-profits had spent the funds and were waiting to be made whole from the program. Recommendations: Management should implement procedures to ensure timely reimbursements to subrecipients. Management Views: Management agrees with the finding and has a corrective action plan to resolve those internal control issues in the next fiscal year.
Show full finding ▾Hide full finding ▴Criteria: The recipient of federal awards must pay each subrecipient for allowable costs within 30 days after receiving the subrecipient?s complete payment request. This requirement also applies to each subrecipient that is a unit of general-purpose local government (24 CFR section 576.203) Condition: During the course of the audit, we noted multiple instances of disbursements to subrecipients of the Emergency Solutions Grant Program were issued after 30 days. During the sampling of 17 disbursements, 2 exceeded the 30 day window. Context: The organization manages the Emergency Solutions Grant on behalf of the US Department of Housing and Urban Development (HUD). With the funds granted from HUD, the organization decided the best way to meet the needs of the community was to subaward the program's funds to multiple non-profit organizations in the community. Over the course of the fiscal year, the organization issued 164 disbursements to multiple non-profits from this federal program. The auditor sampled 17 of the disbursements with 2 of those disbursements not being sent to the requesting agency within the 30 days. Cause The organization lacked the staffing to process all invoices within the 30 day window. Effect: Compliance with 24 CFR Section 576.203 was not followed. Extrapolating the error rate of 2/17. We can estimate that 19 disbursements were late in the fiscal year. Since this is a reimbursement grant for the subrecipients, the non-profits had spent the funds and were waiting to be made whole from the program. Recommendations: Management should implement procedures to ensure timely reimbursements to subrecipients. Management Views: Management agrees with the finding and has a corrective action plan to resolve those internal control issues in the next fiscal year.
The Sonoma County Community Development Commission submits the following corrective action plan in response to Finding 2022-002 which states, ?Emergency Solutions Grant Program.? This finding pertains to (24 CFR Section 576.203) which states, ?the recipient must pay each subrecipient for allowable costs within 30 days after receiving the subrecipient?s complete payment request.? The Ending Homelessness Team received substantial funding to assist with the Coronavirus Pandemic. Aside from the $7M received from the Federal Government, the Homelessness Team received an additional $10M in funding for State Emergency Solutions Grant (Coronavirus) and the State?s HHAP (Homeless Housing Assistance Prevention) Program, approximately four times the amount the team processed in prior years. Despite the significant increase in funding and program needs across the County during the pandemic, the Homelessness Team?s staffing levels didn?t change. The volume of transactions increased substantially and took additional time to process check request received. In addition, all checks are processed through the County of Sonoma?s accounting functions where they are reviewed, approved, and paid. The County?s Claims Department serves the entire County. During the height of the pandemic, all departments, including the Commission, experienced significant delays in processing times at the County level. Now that the pandemic is nearing an end, the Commission expects the Homelessness Team to return to their regular funding levels which will significantly reduce processing turn times. Sincerely, Dave Kiff Interim Executive Director Sonoma County Community Development Commission
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
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