EIN: 946000345
UEI: DJUXR18MN678
Audited by: Rogers, Anderson, Malody & Scott LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 2024. 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 December 26, 2024 (625 days ago).
What is a management decision? →Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-001 – Preparation of the Schedule of Expenditures of Federal Awards Significant Deficiency Criteria In order to have a proper basis for the single audit, the entity must have procedures in place in order to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA). Condition During the audit, multiple revisions were made to the SEFA to accurately capture federal expenditures within the fiscal year under audit. These revisions were related to the amount of expenditures reported and the identification of federal programs. Cause The City did not accurately prepare SEFA in accordance with 2 CFR 200.510, therefore causing delays in the single audit and risk of inaccurate reporting. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Effect Delays in the finalization of the single audit and related reporting to grantors for the fiscal year. Questioned Costs No questioned costs. Recommendation We recommend that the City document the process for how to prepare the SEFA and allow for the necessary time for a review and approval process prior to submitting the SEFA for the audit. Management’s response See attached Corrective Action Plan.
The City has immediately assigned Finance staff (Financial Analyst and Accounting Technician) to initiate the draft SEFA and work with administrating departments for thorough review. Departments will be requested to be as clear as possible on regular reconciliation of spending to the City's financial system throughout the year. After submission from an administrating department of a federal program, a reconciliation of federal monies spent to what is posted in the City's financial system will be required. Finance staff will review this reconciliation with the submitting department, after any corrections, submit to Finance management for a final review prior to submission for audit purposes. This updated process will be reviewed with all city departments during year-end review notifications sent out by the Finance Department or individually to departments with active federal programs.
2023-002 – Reporting Noncompliance Federal Program American Rescue Plan Act, Assistance Listing No. 20.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number – OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline. Cause The City failed to submit the report in a timely manner. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Recommendation We recommend the City establish a system to track required reports and their deadlines. Management’s Response See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴2023-002 – Reporting Noncompliance Federal Program American Rescue Plan Act, Assistance Listing No. 20.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number – OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline. Cause The City failed to submit the report in a timely manner. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Identification as a Repeat Finding This is a new finding for fiscal year 2023. Recommendation We recommend the City establish a system to track required reports and their deadlines. Management’s Response See attached Corrective Action Plan.
The City immediately changed procedure on submission of required reports due to missing the deadline referenced by one day. A second authorized submitter was added into the US Treasury reporting system so there is an additional person to review and timely submit required reports.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on June 14, 2022 — management decision was due December 14, 2022.
FAC accepted this audit on August 25, 2021 — management decision was due February 25, 2022.
We identified an error in the reporting of the federal award expenditures in the preliminary SEFA received at the beginning of the audit. An adjustment was required and the SEFA was corrected prior to final issuance. Cause of Condition: The City did not have an adequate review process for recording federal expenditures and preparing the SEFA, including reconciling the SEFA to supporting ledgers and records of the City. Effect of Condition: Improper amounts were initially recorded in the SEFA which can impact federal funding. Recommendation: The City should further enhance their accounting process to ensure that all accounting records are properly reflected in the SEFA prior to the commencement of the audit by implement a financial closing process with adequate reviews, and ensure the process the include sufficient time for review and implementation for a more timely closing process and preparation of the SEFA. Management Response and Corrective Action Plan: A change in accounting software and internal turnover in the Finance Department caused significant delay in year-end accounting. The City filled vacated positions after the end of the fiscal year including a new Finance Director and added two new Analyst positions to oversee management of accounting functions. City staff has implemented a formal year end closing process to create more efficiency, review, and accuracy of the City?s SEFA. In addition, the City has established the Finance Manager to oversee improvements to financial systems and work to improve the efficiency and accuracy of information and reports to use for external reporting.
Show full finding ▾Hide full finding ▴SECTION III ? FEDERAL AWARD FINDINGS Finding 2020-005 ? Preparation of Schedule of Expenditures of Federal Awards (SEFA) Program: N/A CFDA No.: N/A Federal Agency: N/A Pass Through: N/A Award Numbers: N/A Award Year: 2019-2020 Fiscal Year Compliance Requirement: Reporting Questioned Costs: N/A Criteria: In accordance with accounting principles generally accepted in the United States of America and Uniform Guidance,adequate procedures should be in place to ensure the proper reporting of the federal expenditures on the SEFA. Condition: We identified an error in the reporting of the federal award expenditures in the preliminary SEFA received at the beginning of the audit. An adjustment was required and the SEFA was corrected prior to final issuance. Cause of Condition: The City did not have an adequate review process for recording federal expenditures and preparing the SEFA, including reconciling the SEFA to supporting ledgers and records of the City. Effect of Condition: Improper amounts were initially recorded in the SEFA which can impact federal funding. Recommendation: The City should further enhance their accounting process to ensure that all accounting records are properly reflected in the SEFA prior to the commencement of the audit by implement a financial closing process with adequate reviews, and ensure the process the include sufficient time for review and implementation for a more timely closing process and preparation of the SEFA. Management Response and Corrective Action Plan: A change in accounting software and internal turnover in the Finance Department caused significant delay in year-end accounting. The City filled vacated positions after the end of the fiscal year including a new Finance Director and added two new Analyst positions to oversee management of accounting functions. City staff has implemented a formal year end closing process to create more efficiency, review, and accuracy of the City?s SEFA. In addition, the City has established the Finance Manager to oversee improvements to financial systems and work to improve the efficiency and accuracy of information and reports to use for external reporting.
Finding 2020-005 ? Significant Deficiency Preparation of Schedule of Expenditures of Federal Awards (SEFA) Program: N/A CFDA No.: N/A Federal Agency: N/A Pass-through: N/A Award Numbers: N/A Award Year: 2019-20 Fiscal Year Compliance Requirement: Reporting Questioned Costs: N/A Criteria: In accordance with accounting principles generally accepted in the United States of America and Uniform Guidance, adequate procedures should be in place to ensure the proper reporting of the federal expenditures on the SEFA. Condition: We identified an error in the reporting of the federal award expenditures in the preliminary SEFA received at the beginning of the single audit. An adjustment was required and the SEFA was corrected prior to issuance. Cause of Condition: The City did not have adequate review process for recording federal expenditures and preparing the SEFA, including reconciling the SEFA to supporting ledgers and records of the City. Effect of Condition: Improper amounts were initially recorded in the SEFA which can impact federal funding. Recommendation: The City should further enhance their accounting process to ensure that all accounting records are properly reflected in the SEFA prior to the commencement of the audit by implement a financial close process with adequate reviews, and ensure the process the include sufficient time for review and implementation for a more timely close process and preparation of SEFA. Management Response and Corrective Action Plan: A change in accounting software and internal turnover in the Finance Department caused significant delay in year-end accounting. The City filled vacated positions after the end of the fiscal year including a new Finance Director and added two Analyst positions to oversee management of accounting functions. City staff has implemented a formal year end closing process to create more efficiency, review, and accuracy of the City?s SEFA. In addition the City has established the Finance Manager to oversee improvements to financial systems and work to improve the efficiency and accuracy of information and reports to use for external reporting.
FAC accepted this audit on April 29, 2020 — management decision was due October 29, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on May 2, 2018 — management decision was due November 2, 2018.
FAC accepted this audit on June 7, 2017 — management decision was due December 7, 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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