City of West Sacramento

EIN: 942362972

UEI: MLGYAWLU57K3

Data as of August 26, 2026

City of West Sacramento10 audit years5 findings2 repeat
10
Audit Years
5
Total Findings
2
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 31, 2025. 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, 2025 (330 days ago).

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2024-002
Other
MATERIAL WEAKNESSREPEAT

We noted 5 out of 13 CDBG loans inspected, the City did not perform their review of residency until February when the items were requested by the auditors. Cause of the Condition: Per our inquiries with City personnel, noted verification occurred at the beginning of the year in January 2025 which did not allow sufficient time for all documents to be gathered and confirmed. Effect or Possible Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City personnel. Context: We selected a sample of 13 outstanding loan balances, of which 5 selected loans, and residency was not confirmed until after the information was requested by the auditors.

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Federal Award Information: Assistance Listing Number: 14.228 Program Title: Community Development Block Grants/Entitlement Grants Federal Award Year(s): FY 2023-24 Name of Federal Agency: U.S. Department of Housing and Urban Development Passed through: State of California Department of Housing and Community Development Criteria or Specific Requirement: The City was unable to provide compliance supporting documentation for the Community Development Block Grant/Entitlement Grant loan proof of insurance and/or residency compliance requirements for the year ended June 30, 2024. Condition: We noted 5 out of 13 CDBG loans inspected, the City did not perform their review of residency until February when the items were requested by the auditors. Cause of the Condition: Per our inquiries with City personnel, noted verification occurred at the beginning of the year in January 2025 which did not allow sufficient time for all documents to be gathered and confirmed. Effect or Possible Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City personnel. Context: We selected a sample of 13 outstanding loan balances, of which 5 selected loans, and residency was not confirmed until after the information was requested by the auditors.

Corrective Action Plan

The Economic Development and Housing Department will implement procedures to ensure that all annual compliance documents are collected and maintained for the life of the loan.

Prior Finding References

2023-002

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2024-003
Subrecipient Monitoring

As part of our audit testing, we obtained and inspected the subrecipient agreements filed for the program year and determined that the City did not prepare FFATA reports in a timely manner for the fiscal year ended June 30, 2024. The subrecipient awards in excess of $30,000 were made in January 2024, but the FFATA reports were not filed. Cause of the Condition: In prior years, the City was not aware that the FFATA reporting requirements were applicable, resulting from inadequate internal controls relating to identification of reporting requirement for the grant program. In fiscal year 2023-2024, the City did not file the report by the required reporting deadline. Effect or Possible Effect: The City did not comply with the reporting requirements of the FFATA or the grant agreement. Context: The subrecipient agreements greater than $30,000 were signed and implemented during the fiscal year 2023-24, but the City did not file the necessary FFATA report.

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Finding 2024-003: FFATA Reporting Noncompliance/Significant Deficiency Federal Award Information: Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds Federal Award Year(s): FY 2023-24 Name of Federal Agency: U.S. Department of Treasury Passed through: State of California Department of Finance Criteria or Specific Requirement: The grant award agreement stipulates that the grantee shall comply with the Federal Funding Accountability and Transparency Act (FFATA) in Appendix A to 2 CFR part 170. The City is required under the FFATA to report subawards greater than or equal to $30,000 using the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward was made. Condition: As part of our audit testing, we obtained and inspected the subrecipient agreements filed for the program year and determined that the City did not prepare FFATA reports in a timely manner for the fiscal year ended June 30, 2024. The subrecipient awards in excess of $30,000 were made in January 2024, but the FFATA reports were not filed. Cause of the Condition: In prior years, the City was not aware that the FFATA reporting requirements were applicable, resulting from inadequate internal controls relating to identification of reporting requirement for the grant program. In fiscal year 2023-2024, the City did not file the report by the required reporting deadline. Effect or Possible Effect: The City did not comply with the reporting requirements of the FFATA or the grant agreement. Context: The subrecipient agreements greater than $30,000 were signed and implemented during the fiscal year 2023-24, but the City did not file the necessary FFATA report.

Corrective Action Plan

The Finance Department is currently implementing procedures to ensure all frequent and infrequent federal compliance requirements are thoroughly reviewed and adhered with for ongoing federal programs.

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FY 2023-06-30

FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.

2023-002
Other
MATERIAL WEAKNESS

The City was unable to provide compliance supporting documentation for the Community Development Block Grant/Entitlement Grant loan proof of insurance and/or residency compliance requirements for the year ended June 30, 2023.

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The City was unable to provide compliance supporting documentation for the Community Development Block Grant/Entitlement Grant loan proof of insurance and/or residency compliance requirements for the year ended June 30, 2023.

Corrective Action Plan

The City agrees with the finding. The Economic Development and Housing Department will implement procedures to ensure that all annual compliance documents are collected and maintained for the life of the loan.

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FY 2018-06-30

FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.

2018-002
Special Tests & Provisions
REPEATQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-001

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FY 2017-06-30

FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.

2017-002
Procurement & Suspension/Debarment

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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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