EIN: 943366854
UEI: GHJBWTLJK3D7
Audited by: Maze & Associates Accounting Corporation
Oversight agency: 21 [Department of the Treasury]
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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 March 25, 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 September 25, 2026 (25 days from today).
What is a management decision? →During our review of the construction contract award for the project, we noted that the contract was approved by the City Council on September 3, 2024. The award package for the construction contract was submitted to the DLAE on November 26, 2024, which was more than 60 days after the contract award date, and therefore not within the timeframe required by the grant agreement. Effect: As a result, the City did not comply with the timely submission requirement specified in the grant agreement with the State of California. Failure to comply with grant agreement requirements could increase the risk of delays in project approvals or other administrative issues related to grant compliance. Cause: Based on discussions with City personnel, the delay occurred due to administrative oversight, and the submission deadline was inadvertently missed. Recommendation: We recommend that the City strengthen its internal procedures for monitoring grant compliance deadlines. This may include maintaining a centralized tracking system for grant requirements and establishing reminders or review procedures to help ensure that required submissions are completed within the timelines specified in grant agreements. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Show full finding ▾Hide full finding ▴Finding #SA2025-001: Timely Submission of Project Contract Award Assistance Listing Number: 20.205 Assistance Listing Title: Highway Planning and Construction (Federal-Aid Highway Program) Name of Federal Agency: Department of Transportation Pass Through Entity: California Department of Transportation Federal Award Identification Number: STPL-5479(068) Criteria: The grant agreement for project STPL-5479(068) requires that award information for construction contracts be submitted to the District Local Assistance Engineer (DLAE) with the California Department of Transportation within 60 days of the project contract award. Condition: During our review of the construction contract award for the project, we noted that the contract was approved by the City Council on September 3, 2024. The award package for the construction contract was submitted to the DLAE on November 26, 2024, which was more than 60 days after the contract award date, and therefore not within the timeframe required by the grant agreement. Effect: As a result, the City did not comply with the timely submission requirement specified in the grant agreement with the State of California. Failure to comply with grant agreement requirements could increase the risk of delays in project approvals or other administrative issues related to grant compliance. Cause: Based on discussions with City personnel, the delay occurred due to administrative oversight, and the submission deadline was inadvertently missed. Recommendation: We recommend that the City strengthen its internal procedures for monitoring grant compliance deadlines. This may include maintaining a centralized tracking system for grant requirements and establishing reminders or review procedures to help ensure that required submissions are completed within the timelines specified in grant agreements. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
The City will implement the following corrective actions to ensure timely compliance with all grant requirements: 1. Grant Compliance Tracking • The City will establish a formal, centralized tracking system for all active grants and associated compliance deadlines, including award package submittals. • Grant requirements will be reviewed on a weekly basis as part of an established internal coordination meeting. • Submission deadlines (including the 60-day award package requirement) will be tracked and monitored proactively. 2. Integration into Existing City Processes • Since contract award actions are already tracked through established internal coordination meetings, staff will incorporate post-award compliance milestones into this workflow. • This ensures continuity between award approval and required grant documentation submittals. 3. Implementation of Grant Management Software • The City is implementing a grant management system through Euna Solutions (formerly AmpliFund) to strengthen compliance and oversight. • This system will: • Centralize grant information and documentation • Track deadlines, requirements, and deliverables in one platform • Provide automated reminders and notifications for key dates • Maintain audit-ready records and reporting • As described by the platform, grant management software helps "centralize and streamline the entire grant lifecycle...ensuring compliance" and provides "automatic notifications to remind you of key dates and deadlines" while improving transparency and accountability. • The system also enables real-time visibility into grant requirements, deadlines, and progress, helping agencies "track compliance requirements... and provide complete audit trails" to reduce risk of future findings. 4. Enhanced Accountability and Oversight • Responsibility for tracking and submitting award packages will be clearly assigned to designated staff, identified as the Senior Civil Engineer in the Capital Improvement Program assigned to the project. • Supervisory review will be incorporated into the weekly tracking process to ensure accountability. Expected Outcome These corrective actions will: • Ensure all award packages and grant deliverables are submitted within required timeframes • Improve internal coordination and accountability • Reduce administrative risk and prevent recurrence of audit findings • Enhance overall grant compliance through centralized tracking and automated reminders Anticipated Completion Date: • Weekly tracking procedures: Implemented immediately • Integration into City processes: Implemented immediately • Grant management software (Euna Solutions): Implementation underway, full integration estimated by January 31, 2027
During our testing of expenditures, we noted four invoices that were not paid timely as follows: • One invoice was due for payment on July 24, 2024, but not paid until September 12, 2024. • Three invoices were due for payment on September 15, 2024, but were not paid until November 7, 2024 and November 14, 2024, respectively. Effect: Failure to process vendor payments in a timely manner results in noncompliance with federal prompt payment requirements and may increase the risk of late payment penalties or additional administrative costs. Cause: Based on discussions with City personnel, the delays were primarily attributable to increased workload during fiscal year-end, staffing changes, and the time required to complete the internal review and approval process. Recommendation: We recommend that the City strengthen its procedures for processing vendor payments to ensure invoices are reviewed, approved, and paid within the required timeframe. This may include implementing improved tracking of invoice due dates and establishing reminders or monitoring controls to ensure timely payment. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Show full finding ▾Hide full finding ▴Finding #SA2025-002: Timeliness of Invoice Payments Assistance Listing Number: 21.027 Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Name of Federal Agency: Department of the Treasury Pass Through Entity: N/A Federal Award Identification Number: N/A Criteria: 5 CFR (Code of Federal Regulations) Section 1315.4 states that grantees must make payments as close to the due date of an invoice as possible, to ensure timeliness of payments to vendors. Condition: During our testing of expenditures, we noted four invoices that were not paid timely as follows: • One invoice was due for payment on July 24, 2024, but not paid until September 12, 2024. • Three invoices were due for payment on September 15, 2024, but were not paid until November 7, 2024 and November 14, 2024, respectively. Effect: Failure to process vendor payments in a timely manner results in noncompliance with federal prompt payment requirements and may increase the risk of late payment penalties or additional administrative costs. Cause: Based on discussions with City personnel, the delays were primarily attributable to increased workload during fiscal year-end, staffing changes, and the time required to complete the internal review and approval process. Recommendation: We recommend that the City strengthen its procedures for processing vendor payments to ensure invoices are reviewed, approved, and paid within the required timeframe. This may include implementing improved tracking of invoice due dates and establishing reminders or monitoring controls to ensure timely payment. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
• Corrective Action Plan: The staff will ensure that all invoices affected by the fiscal year-end encumbrance rollover process are prioritized in the purchasing review workflow. The Purchasing Division, presently constituted of a newly onboard Purchasing Manager and Purchasing Specialist, will ensure that established encumbrance rollover procedures are followed in coordination with key Finance Department staff who have supervisorial ownership of the encumbrance rollover process. The Purchasing Division will receive training from the Finance Department to ensure that it is able to take task ownership of its purchasing reviews involved within the fiscal year-end encumbrance rollover process. • Anticipated Completion Date: 6/30/2026 • Corrective Action Plan: The Construction Management (CM) Team will include a standing Progress Payment agenda item in the weekly progress meetings with the Contractor. During these meetings, the team will review all progress payments that have been submitted or are in progress and track their review and approval status. This process will ensure that progress payments are monitored regularly and processed within the required timeframe. Under standard practice, progress payments are typically processed and paid within two weeks of submission. The weekly tracking process will provide additional oversight to help ensure payments continue to be reviewed and approved in a timely manner. • Anticipated Completion Date: 04/01/2026
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
We selected forty services and supplies disbursements charged to the program and noted one disbursement in the amount of $249,999 for a Police Department taser certification plan was included in the ?address negative economic impacts caused by the public health emergency? category in the quarterly Project and Expenditure Report filed with the Department of the Treasury, which does not appear to be an allowable cost under that program category. Although this program cost appears to be allowable under the revenue loss category, the City should not have charged it to the ?address negative economic impacts? category. Questioned Costs: We are not questioning the costs, because the costs are eligible expenditures under the provision of government services of the ?replace lost public sector revenue? category and we understand the City is able to correct the reporting during the next reporting window on the Department of the Treasury reporting portal. Cause: We understand that City staff tried to select an appropriate category when coding the costs in the Project and Expenditure Report, using the descriptions available in the system, but should have included the costs in the ?replace lost public sector revenue? category. Effect: The City is not in compliance with the award terms and conditions of the Coronavirus State and Local Fiscal Recovery Funds program. Recommendation: The City should develop procedures to ensure that costs charged to the Coronavirus State and Local Fiscal Recovery Funds program are eligible costs and that those costs are reported in the correct category when reporting to the Department of the Treasury. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Show full finding ▾Hide full finding ▴Finding Reference Number: SA2022-001 Charging Eligible Program Costs to the Correct Category Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award Identification Number: SLFRP2014 Criteria: The award terms and conditions of the Coronavirus State and Local Fiscal Recovery Funds agreement with the Department of the Treasury indicate that as the recipient, the City ?understands and agrees that the funds disbursed under this award may only be used in compliance with sections 602(c) and 603(c) of the Social Security Act (the Act) and Treasury?s regulations implementing that section and guidance. Under that guidance, the City may expend funds under five specific categories, including support public health expenditures, address negative economic impacts caused by the public health emergency, replace lost public sector revenue, provide premium pay to essential workers, and invest in water, sewer and broadband infrastructure. Condition: We selected forty services and supplies disbursements charged to the program and noted one disbursement in the amount of $249,999 for a Police Department taser certification plan was included in the ?address negative economic impacts caused by the public health emergency? category in the quarterly Project and Expenditure Report filed with the Department of the Treasury, which does not appear to be an allowable cost under that program category. Although this program cost appears to be allowable under the revenue loss category, the City should not have charged it to the ?address negative economic impacts? category. Questioned Costs: We are not questioning the costs, because the costs are eligible expenditures under the provision of government services of the ?replace lost public sector revenue? category and we understand the City is able to correct the reporting during the next reporting window on the Department of the Treasury reporting portal. Cause: We understand that City staff tried to select an appropriate category when coding the costs in the Project and Expenditure Report, using the descriptions available in the system, but should have included the costs in the ?replace lost public sector revenue? category. Effect: The City is not in compliance with the award terms and conditions of the Coronavirus State and Local Fiscal Recovery Funds program. Recommendation: The City should develop procedures to ensure that costs charged to the Coronavirus State and Local Fiscal Recovery Funds program are eligible costs and that those costs are reported in the correct category when reporting to the Department of the Treasury. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Finding Reference Number: SA2022-001 Charging Eligible Program Costs to the Correct Category Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award Identification Number: SLFRP2014 ? Name(s) of the contact person: Marsha Ley ? Corrective Action Plan: City Finance staff will scrutinize the costs charged to the Coronavirus State and Local Fiscal Recovery funds program and based on the expenditure description and support documents will select an appropriate category when coding the costs in the Project and Expenditure Report. When the cost cannot be classified under the following four categories: ?support public health?, ?address negative economic impacts?, ?premium pay to essential workers?, and ?investment in water, sewer and broadband infrastructure?, then Finance staff will include it under ?replace lost public sector revenue? category. Finance staff will notify Budget Team about the amount and the specific expenditures that were classified under lost revenue category, to ensure we are not exceeding allowable amount of $10 million assigned under the ?replace lost public sector revenue? category. Additionally Accounting Manager and Senior Accountant will review the expenditure categories selected on the Project and Expenditure Report. City staff will correct $249,999 taser certification plan expenditure category during the next reporting window on the Department of the Treasury reporting portal. ? Anticipated Completion Date: June 30, 2023
We selected forty-two transactions for testing and although some were exempt from the suspension and debarment procurement requirements, and we noted thirty-three contracts and two subrecipient agreements did not include a term or condition related to compliance with debarment and suspension compliance provisions. We also understand that the City did not verify that the contractors and subrecipient were not suspended, debarred, or otherwise excluded prior to entering into the agreements. We did note that as of March 29, 2023, none of the entities were included on the exclusions list on SAM.gov. Cause: We understand that staff was not aware of the requirement to include the debarment and suspension provisions in the contracts and the requirement to verify the status of contractors or subrecipients prior to entering into agreements with the entities. Effect: The City is not in compliance with the award terms and conditions and the OMB Compliance Supplement requirements of the Coronavirus State and Local Fiscal Recovery Funds program. Recommendation: The City should develop procedures to ensure compliance with debarment and suspension provisions of the grant award terms and conditions and the OMB Compliance Supplement of the Coronavirus State and Local Fiscal Recovery Funds program. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Show full finding ▾Hide full finding ▴Finding Reference Number: SA2022-002 Suspension and Debarment Documentation for Contracts and Subcontracts Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award Identification Number: SLFRP2014 Criteria: The award terms and conditions of the Coronavirus State and Local Fiscal Recovery Funds agreement with the Department of the Treasury requires that the City comply with OMB Guidelines to Agencies on Governmentwide Debarment and Suspension (Nonprocurement), 2 C.F.R. Part 180, including the requirement to include a term or condition in all lower tier covered transactions (contracts and subcontracts described in 2 C.F.R. Part 180, subpart B) that the award is subject to 2 C.F.R. Part 180 and Treasury?s implementing regulation at 31 C.F.R. Part 19. In addition, the OMB Compliance Supplement for the Program requires that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR section 19.300. Condition: We selected forty-two transactions for testing and although some were exempt from the suspension and debarment procurement requirements, and we noted thirty-three contracts and two subrecipient agreements did not include a term or condition related to compliance with debarment and suspension compliance provisions. We also understand that the City did not verify that the contractors and subrecipient were not suspended, debarred, or otherwise excluded prior to entering into the agreements. We did note that as of March 29, 2023, none of the entities were included on the exclusions list on SAM.gov. Cause: We understand that staff was not aware of the requirement to include the debarment and suspension provisions in the contracts and the requirement to verify the status of contractors or subrecipients prior to entering into agreements with the entities. Effect: The City is not in compliance with the award terms and conditions and the OMB Compliance Supplement requirements of the Coronavirus State and Local Fiscal Recovery Funds program. Recommendation: The City should develop procedures to ensure compliance with debarment and suspension provisions of the grant award terms and conditions and the OMB Compliance Supplement of the Coronavirus State and Local Fiscal Recovery Funds program. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Finding Reference Number: SA2022-002 Suspension and Debarment Documentation for Contracts and Subcontracts Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award Identification Number: SLFRP2014 ? Name(s) of the contact person: Marsha Ley ? Corrective Action Plan: City Finance Staff will notify all departments which are managing Federal Grants that prior to entering into subawards and contracts with Federal award funds, City?s Departments must verify that recipients/vendors/contractors are not suspended or debarred. All verification support/evidence should be saved for future reference and audit. ? Anticipated Completion Date: June 30, 2023
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
During our testing of grant expenditures, we noted one transaction in the amount of $9,820.91 was a duplicate invoice charged to the federal funding. We understand that the vendor was not paid twice, but during the process of accumulating the expenditure detail for the federal program, the vendor invoice detail was duplicated. Questioned Costs: We question costs in the amount of $9,820.91. Effect: The City charged the federal funding twice for the same program expenses. Cause: We understand, the vendor invoice was requested by program staff to be attached to the federal project with the understanding that the invoice would not be processed to the project. While we understand the general ledger expenditure detail is accurate, the project ledger (what was used to track grant expenses) included the original vendor payment along with a duplicate charge for a portion of that vendor payment in the amount of $9,820.91. Identification as a repeat finding: No Recommendation: The City should develop procedures to ensure that expenditures and the detail related to them are reviewed more frequently and thoroughly. In addition, the City should work with the grantor to determine if there are other eligible costs that could replace the duplicate charge, or if the amount needs to be returned to the grantor. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Show full finding ▾Hide full finding ▴Finding SA2021-001 Duplicate Expenditure Charged to Grant CFDA Number: 21.019 CFDA Title: COVID ? 19 Coronavirus Relief Fund Federal Agency: Department of Treasury Federal Award Identification Number and Year: SLT0043 and SLT0252, 2020 Name of Pass-Through Entity: California Department of Finance Criteria: The City should have processes and procedures to ensure that charges to federal programs do not include duplicate transactions. Condition: During our testing of grant expenditures, we noted one transaction in the amount of $9,820.91 was a duplicate invoice charged to the federal funding. We understand that the vendor was not paid twice, but during the process of accumulating the expenditure detail for the federal program, the vendor invoice detail was duplicated. Questioned Costs: We question costs in the amount of $9,820.91. Effect: The City charged the federal funding twice for the same program expenses. Cause: We understand, the vendor invoice was requested by program staff to be attached to the federal project with the understanding that the invoice would not be processed to the project. While we understand the general ledger expenditure detail is accurate, the project ledger (what was used to track grant expenses) included the original vendor payment along with a duplicate charge for a portion of that vendor payment in the amount of $9,820.91. Identification as a repeat finding: No Recommendation: The City should develop procedures to ensure that expenditures and the detail related to them are reviewed more frequently and thoroughly. In addition, the City should work with the grantor to determine if there are other eligible costs that could replace the duplicate charge, or if the amount needs to be returned to the grantor. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Finding SA2021-001 Duplicate Expenditure Charged to Grant CFDA Number: 21.019 CFDA Title: COVID ? 19 - Coronavirus Relief Fund Federal Agency: Department of Treasury Federal Award Identification Number and Year: SLT0252 / SLT0043 for year 2020 Name of Pass-Through Entity: California Department of Finance ? Name(s) of the contact person: Marsha Ley ? Corrective Action Plan: Finance staff will do a secondary review of comparison of expenses on the project ledger to the general ledger to make sure that there is no duplication of expenses on the project ledger and will identify eligible expenditures to replace the questioned costs. ? Anticipated Completion Date: June 30, 2022
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on July 9, 2020 — management decision was due January 9, 2021.
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 14, 2017 — management decision was due July 14, 2017.
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