EIN: 946000346
UEI: J7X4BD1ZTAJ7
Audited by: Maze & Associates Accountancy 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 May 29, 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 November 29, 2025 (275 days ago).
What is a management decision? →FAC accepted this audit on June 7, 2024 — management decision was due December 7, 2024.
We noted that the City had not reported first-tier subawards of $30,000 or more in the FSRS during fiscal year 2023. Effect: The City is not in compliance with the FFATA reporting requirements. Cause: We understand that program staff were not familiar with the FFATA reporting requirements. Recommendation: We recommend that the City develop procedures to ensure that all reporting requirements for programs subject to the Federal Funding Accounting and Transparency Act are adhered to. 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: SA 2023-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants (CDBG) Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number and Year: B-23-MC-06-0012 (2023) Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252 that are codified in 2 CFR Part 170, direct recipients of grants are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Subawards that are entered into the FSRS System should be maintained so that any amendments to the subawards are also reflected in the system. Condition: We noted that the City had not reported first-tier subawards of $30,000 or more in the FSRS during fiscal year 2023. Effect: The City is not in compliance with the FFATA reporting requirements. Cause: We understand that program staff were not familiar with the FFATA reporting requirements. Recommendation: We recommend that the City develop procedures to ensure that all reporting requirements for programs subject to the Federal Funding Accounting and Transparency Act are adhered to. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
• Finding Reference Number: SA 2023-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants (CDBG) Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number and Year: B-23-MC-06-0012 (2023) Name of pass-through Entity: None Name(s) of the contact person: Christina Crosby Corrective Action Plan: Beginning with the current FY25 Community Agency Funding Process, the Community Services Division (CSD) will integrate Federal Funding Accountability and Transparency Act (FFATA) compliance into its existing contracting processes. Language regarding grantees’ reporting responsibilities has been added to the CDBG Public Services, Economic Development, and Infrastructure Contract templates, including the need to register with the System for Award Management (SAM) and provide executive compensation information. A description of FFATA responsibilities has also been integrated into award communications. Community Services Division is currently preparing to provide grantees with SAM.gov registration support as part of our overall contract process technical assistance. CSD staff is also in the process of registering for both SAM.gov to access grantee submissions as well as Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). FSRS is the federal portal where staff will provide grantee executive compensation and demographic information as required by FFATA. FFATA compliance processes, both information gathering and reporting to FSRS, have been added to staff’s internal timelines and checklists to ensure that reporting will be in compliance within the 30 days of contract execution required by law. This will form the basis for the Community Agency Funding processes in future years. In addition, the Finance department will review all grant awards over $30,000 with other City divisions to verify and ensure compliance with FFATA reporting requirements continue to be met. • Anticipated Completion Date: Complete
FAC accepted this audit on May 4, 2023 — management decision was due November 4, 2023.
FAC accepted this audit on April 27, 2022 — management decision was due October 27, 2022.
During our testing of the CRF program in fiscal year 2021, we noted that the City had allocated expenditures to the program in the amount of $523,499 consisting of payments for housing support grants and payroll that was reimbursed by the Community Development Block Grant program in fiscal year 2021. We also noted that the City reported these expenditures in the final report of CRF funds allocation to the State in fiscal year 2021. Questioned Costs: We noted that the City had total eligible expenditures of $5.9 million during the period of performance for the grant from March 30, 2020 through December 30, 2021 and enough to cover the misallocated and misreported expenditures of $523,499 noted above. Therefore, the amount of questioned costs is $0. Effect: The City is not in compliance with the program reporting provisions per the Federal Register Section 86 FR 4182 and the State reporting requirements for the CRF program. Cause: We understand that the error in reporting was due to the confusion amongst staff overseeing the reporting for COVID expenditures, specifically, reporting the CRF Program funds from the State separately from CDBG Program CARES Act Funds. Recommendation: The City should develop procedures to ensure that all reporting is accurately reported to grantors in accordance with the terms of the award 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 SA 2021-001 Reporting of Grant Funds Allocation CFDA Number: 21.019 CFDA Title: Coronavirus Relief Fund Federal Agency: Department of the Treasury Federal Award Identification Number and Year: COVID-19 217 (2021) Name of pass-through Entity: State of California ? Department of Finance Criteria: The Federal Register (86 FR 4182) states that expenditures that have been or will be reimbursed under any other federal program are considered ineligible uses of Coronavirus Relief Funds (CRF). Furthermore, the State of California, requires that the City report the final allocation of expenditures related to the use Coronavirus Relief Funds. Condition: During our testing of the CRF program in fiscal year 2021, we noted that the City had allocated expenditures to the program in the amount of $523,499 consisting of payments for housing support grants and payroll that was reimbursed by the Community Development Block Grant program in fiscal year 2021. We also noted that the City reported these expenditures in the final report of CRF funds allocation to the State in fiscal year 2021. Questioned Costs: We noted that the City had total eligible expenditures of $5.9 million during the period of performance for the grant from March 30, 2020 through December 30, 2021 and enough to cover the misallocated and misreported expenditures of $523,499 noted above. Therefore, the amount of questioned costs is $0. Effect: The City is not in compliance with the program reporting provisions per the Federal Register Section 86 FR 4182 and the State reporting requirements for the CRF program. Cause: We understand that the error in reporting was due to the confusion amongst staff overseeing the reporting for COVID expenditures, specifically, reporting the CRF Program funds from the State separately from CDBG Program CARES Act Funds. Recommendation: The City should develop procedures to ensure that all reporting is accurately reported to grantors in accordance with the terms of the award agreements. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
FEDERAL AWARD FINDINGS - CURRENT YEAR Finding Reference Number: SA2021-001 Reporting of Grant Funds Allocation FEDERAL AWARD FINDINGS CURRENT YEAR Finding Reference Number: SA2021-001 Reporting of Grant Funds Allocation ? Name(s) of the contact person: Rick Rivera ? Corrective Action Plan: At the time these expenditures were reported, the City was working to understand the continuously developing compliance standards for the use of these funds. Because of the shifting landscape, staff made an administrative oversight in reporting. Upon discovery, the City immediately notified the funder and corrected the error. The City will institute a multi-level review of amounts reported in the future to avoid reoccurrence. ? Anticipated Completion Date : Completed
FAC accepted this audit on April 15, 2021 — management decision was due October 15, 2021.
In fiscal year 2020, City staff discovered that CDBG program income totaling $97,145 had not been recorded and receipted as CDBG program income in the City?s general ledger and in the Integrated Disbursement Information System (IDIS) drawdowns. Effect: The City is not in compliance with the program income provisions of the Compliance Supplement (2 CFR Part 200, Appendix XI) and 24 CFR section 570.504. Cause: We understand that the error was due to transition in the staff overseeing the program during the fiscal year. Recommendation: The City should develop procedures to ensure that all program income is accurately accounted for in the City?s general ledger and IDIS. 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 SA 2020-001 Accounting for Program Income CFDA Number: 14.218 CFDA Title: Community Development Block Grants/Entitlement Grants (CDBG) Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-19-MC-06-0012 Criteria: The Compliance Supplement (2 CFR Part 200, Appendix XI) and 24 CFR section 570.504 require that the grantee accurately account for any program income generated from the use of CDBG funds and must treat such income as additional CDBG funds which are subject to all program rules. Condition: In fiscal year 2020, City staff discovered that CDBG program income totaling $97,145 had not been recorded and receipted as CDBG program income in the City?s general ledger and in the Integrated Disbursement Information System (IDIS) drawdowns. Effect: The City is not in compliance with the program income provisions of the Compliance Supplement (2 CFR Part 200, Appendix XI) and 24 CFR section 570.504. Cause: We understand that the error was due to transition in the staff overseeing the program during the fiscal year. Recommendation: The City should develop procedures to ensure that all program income is accurately accounted for in the City?s general ledger and IDIS. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2020 CORRECTIVE ACTION PLANS FEDERAL AWARD FINDINGS - CURRENT YEAR Finding Reference Number: SA2020-001 Accounting for Program Income ? Name(s) of the contact person: Monica Davis ? Corrective Action Plan: Due to staffing transitions and existing staff out on leave, the City was not aware that program income had been received on two different loans. During the FY 20 audit process the funds were identified and staff have instituted a new process by which, prior to each quarterly IDIS draw, staff runs a report to identify if any program income has been deposited. The City always receipts program income in IDIS as soon as it is received and receipted this income as soon as it was identified. ? Anticipated Completion Date: Complete
FAC accepted this audit on May 28, 2020 — management decision was due November 28, 2020.
The City did not file a HUD 60002 Section 3 Summary Report for fiscal year 2018-19. Effect: The City is not in compliance with the above requirement. Cause: We understand that the delay was due to shortage of staff. Recommendation: The City must file the delinquent report and develop procedures to ensure timely compliance with all grant reporting requirements. 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 SA 2019-001 Annual Filing of HUD 60002 Performance Report CFDA Number: 14.218 CFDA Title: Community Development Block Grants/Entitlement Grants (CDBG) Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-18-MC-06-0012 Criteria: Section L(2) Performance Reporting of the Compliance Supplement (2 CFR Part 200, Appendix XI) for the CDBG Program and 24 CFR Sections 135.3(a)(1) and 135.90 require the annual filing of the HUD 60002 Section 3 Summary Report for each grant when the amount of assistance exceeds $200,000 in a program year on housing rehabilitation, housing construction, or other public construction. Condition: The City did not file a HUD 60002 Section 3 Summary Report for fiscal year 2018-19. Effect: The City is not in compliance with the above requirement. Cause: We understand that the delay was due to shortage of staff. Recommendation: The City must file the delinquent report and develop procedures to ensure timely compliance with all grant reporting requirements. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Finding Reference Number: SA2019-001 N/A ? Name(s) of the contact person: Monica Davis ? Corrective Action Plan: The Section 3 form was filed late because of delayed access to the system. The City now has access to the SPEARS system and will be filing Section 3 forms in a timely manner. ? Anticipated Completion Date: Completed
During our testing of expenditures for a loan issued on the Month of April 2019, we noted that the drawdown requested was made in February 2020. The City submitted the drawdown requests in the IDIS over ten months after the program expenditures were incurred. Effect: The City is not matching expenditures with associated revenues throughout the fiscal year as expenditures are incurred and is at risk of being out of compliance with the provisions of 2 CFR 200.305(b) and 24 CFR 570.902. Cause: We understand that the delay was due to shortage of staff. Recommendation: The City should develop procedures to ensure that drawdown requests are submitted more frequently, at least on a quarterly basis. 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 SA 2019-002 Community Development Block Grant Program Cash Management CFDA Number: 14.218 CFDA Title: Community Development Block Grants/Entitlement Grants (CDBG) Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-18-MC-06-0012 Criteria: 2 CFR 200.305(b) requires that payment methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity. In addition, 24 CFR 570.902 indicates that the Department of Housing and Urban Development will review the performance of each entitlement, HUD-administered small cities, and Insular Areas recipient to determine whether each recipient is carrying out its CDBG-assisted activities in a timely manner. One of the factors in determining timeliness is the timing of the use of entitlement grant funds and the amount of undisbursed entitlement grant funds that remain in the Integrated Disbursement Information System (IDIS). Therefore, the City should submit drawdown requests in the IDIS system throughout the fiscal year as costs are incurred. Those drawdown requests should be completed at least quarterly, depending on the volume of program activity, to improve the cash management for the program and to match expenditures with associated revenues throughout the fiscal year. Condition: During our testing of expenditures for a loan issued on the Month of April 2019, we noted that the drawdown requested was made in February 2020. The City submitted the drawdown requests in the IDIS over ten months after the program expenditures were incurred. Effect: The City is not matching expenditures with associated revenues throughout the fiscal year as expenditures are incurred and is at risk of being out of compliance with the provisions of 2 CFR 200.305(b) and 24 CFR 570.902. Cause: We understand that the delay was due to shortage of staff. Recommendation: The City should develop procedures to ensure that drawdown requests are submitted more frequently, at least on a quarterly basis. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Finding Reference Number: SA2019-002 (Cash Management) ? Name(s) of the contact person: Monica Davis ? Corrective Action Plan: During the time this occurred, there were several key staffing changes to undertake the work. The Community Services Division is now fully staffed and multiple staff members are now trained and able to access IDIS to assist with drawdown activities. Additionally, a monthly standing meeting now occurs in which drawdown activities are scheduled to take place. ? Anticipated Completion Date: Completed
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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