EIN: 942581331
UEI: JQGNKHCA9P63
Audited by: Hudson & Company, Inc.
Oversight agency: 17 [Department of Labor]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 28, 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 November 28, 2026 (74 days from today).
What is a management decision? →FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
FAC accepted this audit on September 6, 2024 — management decision was due March 6, 2025.
The current audit report and reporting package was due to be completed and submitted by June 30, 2024. The completion of the audit and submission of the reporting package was not completed within the required submission timeline. Cause: Audit files were turned in completed on June 30, 2024 but were not submitted early enough to allow time for the auditors’ review and submission prior to the submission deadline. Effect: The audit and reporting package are considered late and will be submitted after the submission timeline. Questioned Costs: None. Recommendation: We recommend the Agency implement financial closing procedures that include a single audit performance and ensure the timely submission of both the data collection form and the reporting package. Management Response: The Agency will begin preparation for the federal audit each year between October and December for the prior fiscal year in order to complete and meet the requirement to submit the audit to the Federal Audit Clearinghouse.
Show full finding ▾Hide full finding ▴Passed-Through: California State Department of Community Services and Development Award Number: N/A Award Year: Fiscal Year 2022/23 Criteria: Section 200.512 of Uniform Guidance requires that the audit be completed, and the data collection form and reporting package by submitted within the earlier of 30 calendar days after receipt of the auditors’ reports, or nine months after the end of the audit period. Condition: The current audit report and reporting package was due to be completed and submitted by June 30, 2024. The completion of the audit and submission of the reporting package was not completed within the required submission timeline. Cause: Audit files were turned in completed on June 30, 2024 but were not submitted early enough to allow time for the auditors’ review and submission prior to the submission deadline. Effect: The audit and reporting package are considered late and will be submitted after the submission timeline. Questioned Costs: None. Recommendation: We recommend the Agency implement financial closing procedures that include a single audit performance and ensure the timely submission of both the data collection form and the reporting package. Management Response: The Agency will begin preparation for the federal audit each year between October and December for the prior fiscal year in order to complete and meet the requirement to submit the audit to the Federal Audit Clearinghouse.
The Agency will begin preparation for the federal audit each year between October and December for the prior fiscal year in order to complete and meet the requirement to submit the audit to the Federal Audit Clearinghouse.
2022-001
FAC accepted this audit on December 11, 2023 — management decision was due June 11, 2024.
The current audit report and reporting package was due to be completed and submitted by June 30, 2023. The completion of the audit and submission of the reporting package was not completed within the required submission timeline. Cause: Audit files were turned in completed on 6/30/2023 but were not submitted early enough to allow time for the auditors’ review and submission prior to the submission deadline. Effect: The audit and reporting package are considered late and will be submitted after the submission timeline. Questioned Costs: None. Recommendation: We recommend the Agency implement financial closing procedures that include a single audit performance and ensure the timely submission of both the data collection form and the reporting package. Management Response: The Agency will begin preparation for the federal audit each year between October and December for the prior fiscal year in order to complete and meet the requirement to submit the audit to the Federal Audit Clearinghouse.
Show full finding ▾Hide full finding ▴Reference: 2022-001 Type of Finding: Material Weakness Category of Finding: Reporting Federal Program Title(s) & CFDA Number(s): 81.042 – Weatherization Assistance for Low Income Persons; 93.568 – Low-Income Home Energy Assistance Program Federal Agency: United States Department of Energy; United States Department of Health and Human Services Passed-Through: California State Department of Community Services and Development Award Number: N/A Award Year: Fiscal Year 2021/22 Criteria: Section 200.512 of Uniform Guidance requires that the audit be completed, and the data collection form and reporting package by submitted within the earlier of 30 calendar days after receipt of the auditors’ reports, or nine months after the end of the audit period. Condition: The current audit report and reporting package was due to be completed and submitted by June 30, 2023. The completion of the audit and submission of the reporting package was not completed within the required submission timeline. Cause: Audit files were turned in completed on 6/30/2023 but were not submitted early enough to allow time for the auditors’ review and submission prior to the submission deadline. Effect: The audit and reporting package are considered late and will be submitted after the submission timeline. Questioned Costs: None. Recommendation: We recommend the Agency implement financial closing procedures that include a single audit performance and ensure the timely submission of both the data collection form and the reporting package. Management Response: The Agency will begin preparation for the federal audit each year between October and December for the prior fiscal year in order to complete and meet the requirement to submit the audit to the Federal Audit Clearinghouse.
The Agency understands that although the requested reports were submitted to the auditor on 6/30/2023 for the 2022 fiscal year, the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Agency will endeavor to provide all schedules, reports, exhibits and supporting documents to the auditor at least thirty (30) days prior to the 6/30 deadline.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on December 29, 2021 — management decision was due June 29, 2022.
FAC accepted this audit on May 26, 2020 — management decision was due November 26, 2020.
Participant income exceeded 125% of the HHS-determined poverty guidelines for eligible for services. Criteria: Eligibility for the program requires family income below the 125% of poverty level. Cause: Misunderstanding of eligibility requirements for participants receiving public assistance as categorically eligible. Effect: The cost of assistance may be disallowed. Context: The population of 51 participants were 100% tested. The test found 5 participants not in compliance with questioned costs totaling $28,600. Recommendation: CVOC should update its procedures and provide staff training regarding the eligibility requirement. View of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and has updated its procedures and provided staff training. The Organization has also transferred the questioned costs out of the program as the contract is still open at year end. Total Department of Health and Human Services $ 28,600 Total $ 28,600
Show full finding ▾Hide full finding ▴Questioned Costs SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS DEPARTMENT OF HEALTH & HUMAN SERVICES 2019-001 ? Community Services Block Grant ? CFDA 93.569, Grant Number 19F-4047 Grant Period January 1, 2019 ? December 31, 2019. Statement of Condition: Participant income exceeded 125% of the HHS-determined poverty guidelines for eligible for services. Criteria: Eligibility for the program requires family income below the 125% of poverty level. Cause: Misunderstanding of eligibility requirements for participants receiving public assistance as categorically eligible. Effect: The cost of assistance may be disallowed. Context: The population of 51 participants were 100% tested. The test found 5 participants not in compliance with questioned costs totaling $28,600. Recommendation: CVOC should update its procedures and provide staff training regarding the eligibility requirement. View of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and has updated its procedures and provided staff training. The Organization has also transferred the questioned costs out of the program as the contract is still open at year end. Total Department of Health and Human Services $ 28,600 Total $ 28,600
CORRECTIVE ACTION PLAN April 8, 2020 Department of Community Services and Development Central Valley Opportunity Center respectfully submits the following corrective action plan for the year ended 9/30/2019. Name and address of independent public accounting firm: Kaku & Mersino, LLP, Certified Public Accountants, 1588 Shaw Avenue, Clovis, CA 92611 Audit Period: 10/1/2018 ? 9/30/2019 The finding from the FY 2018/2019 schedule of findings and questions costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Section III - Federal Award Findings and Questioned Costs 2019-001 Community Services Block Grant ? CFDA 93.569. Grant Number 19F-4047. Grant Period: January 1, 2019 ? December 31, 2019 (extended to 3/31/2020) ? See Finding 2019-001 Auditor?s Recommendation: CVOC should update its procedures and provide staff training regarding the eligibility requirement. Action Taken: On February 25, 2020, all CVOC staff that perform intake and eligibility determinations as well as staff who review and supervise program activities, funded by the Community Services Block Grants, received an email which contained revisions to the CSBG eligibility. CVOC Operations Manuals and directives were revised with added clarifications regarding client income eligibility. CVOC eligibility training staff have provided additional training to staff on the CSBG eligibility and have provided the CPN ?C-16-01 ? Eligibility for Household Receiving CalWORKS benefits clarification language to the training. If the Department of Community Services and Development has questions regarding this plan, please call Jorge De Nava, Executive Director at (209) 357-0062, Ext. 130 Sincerely Jorge De Nava Executive Director
FAC accepted this audit on May 9, 2019 — management decision was due November 9, 2019.
FAC accepted this audit on June 7, 2018 — management decision was due December 7, 2018.
FAC accepted this audit on June 18, 2017 — management decision was due December 18, 2017.
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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