EIN: 946000350
UEI: ERQKLDCSKQ78
Audited by: SMITH & NEWELL CPAS
Oversight agency: 14 [Department of Housing and Urban Development]
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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 February 11, 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 August 11, 2026 (20 days ago).
What is a management decision? →FAC accepted this audit on March 11, 2025 — management decision was due September 11, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on March 8, 2021 — management decision was due September 8, 2021.
2020-001 Name: Home Investment Partnerships Program CFDA #: 14.239 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2019/2020 Compliance Requirement: Program Income Criteria Proper grant compliance requires that Home loans be monitored for compliance with the loan provisions regarding default. Condition During our test of ten loan recipients, we noted that the City had not verified that the loan recipients were the owners of the residences, had not vacated for renting purposes and carried insurance for four tested. Cause There was not adequate monitoring of loans receivable to ensure compliance with loan provisions for four loan recipients. Effect The City did not monitor four Home loans for compliance with the loan provisions regarding default. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected 10 loan recipients to test loan monitoring procedures. Sampling was a statistically valid sample. We noted 4 of the 10 recipients were not in compliance with the CDBG loan agreements. Repeat Finding This is a repeat of prior year finding 2019-002. Recommendation We recommend that the City develop a program to monitor compliance with the loan provisions in accordance with the City Loan Servicing Policies and Procedures. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Show full finding ▾Hide full finding ▴2020-001 Name: Home Investment Partnerships Program CFDA #: 14.239 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2019/2020 Compliance Requirement: Program Income Criteria Proper grant compliance requires that Home loans be monitored for compliance with the loan provisions regarding default. Condition During our test of ten loan recipients, we noted that the City had not verified that the loan recipients were the owners of the residences, had not vacated for renting purposes and carried insurance for four tested. Cause There was not adequate monitoring of loans receivable to ensure compliance with loan provisions for four loan recipients. Effect The City did not monitor four Home loans for compliance with the loan provisions regarding default. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected 10 loan recipients to test loan monitoring procedures. Sampling was a statistically valid sample. We noted 4 of the 10 recipients were not in compliance with the CDBG loan agreements. Repeat Finding This is a repeat of prior year finding 2019-002. Recommendation We recommend that the City develop a program to monitor compliance with the loan provisions in accordance with the City Loan Servicing Policies and Procedures. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
2020-001 Home Investment Partnerships Program We recommend that the City develop a program to monitor compliance with the loan provisions in accordance with the City Loan Servicing Policies and Procedures. Management?s Response: A plan has been developed and implemented along with hiring a specialized consultant. Responsible Individual: City Manager Corrective Action Plan: City will have a more in-depth conversation with the consultant regarding each and every account prior to audit. Anticipated Completion Date: Completed
2019-002
FAC accepted this audit on January 20, 2020 — management decision was due July 20, 2020.
2019-002 Name: Home Investment Partnerships Program CFDA #: 14.239 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2018/2019 Compliance Requirement: Program Income Criteria Proper grant compliance requires that Home loans be monitored for compliance with the loan provisions regarding default. Condition During our test of ten loan recipients, we noted that the City had not verified that the loan recipients were the owners of the residences, had not vacated for renting purposes and carried insurance for two tested. Cause There was not adequate monitoring of loans receivable to ensure compliance with loan provisions for two loan recipients. Effect The City did not monitor two Home loans for compliance with the loan provisions regarding default. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected 10 loan recipients to test loan monitoring procedures. Sampling was a statistically valid sample. We noted 2 of the 10 recipients were not in compliance with the CDBG loan agreements. Repeat Finding This is a repeat of prior year finding 2018-004. Recommendation We recommend that the City develop a program to monitor compliance with the loan provisions in accordance with the City Loan Servicing Policies and Procedures. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Show full finding ▾Hide full finding ▴2019-002 Name: Home Investment Partnerships Program CFDA #: 14.239 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2018/2019 Compliance Requirement: Program Income Criteria Proper grant compliance requires that Home loans be monitored for compliance with the loan provisions regarding default. Condition During our test of ten loan recipients, we noted that the City had not verified that the loan recipients were the owners of the residences, had not vacated for renting purposes and carried insurance for two tested. Cause There was not adequate monitoring of loans receivable to ensure compliance with loan provisions for two loan recipients. Effect The City did not monitor two Home loans for compliance with the loan provisions regarding default. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected 10 loan recipients to test loan monitoring procedures. Sampling was a statistically valid sample. We noted 2 of the 10 recipients were not in compliance with the CDBG loan agreements. Repeat Finding This is a repeat of prior year finding 2018-004. Recommendation We recommend that the City develop a program to monitor compliance with the loan provisions in accordance with the City Loan Servicing Policies and Procedures. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
2019-002 Home Investment Partnerships Program We recommend that the City develop a program to monitor compliance with the loan provisions in accordance with the City Loan Servicing Policies and Procedures. Responsible Individual: City Manager Corrective Action Plan: Hire a consultant to comply with the loan provisions in the Loan Servicing Policies and Procedures. Anticipated Completion Date: Completed
2018-004
FAC accepted this audit on February 10, 2019 — management decision was due August 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-004
FAC accepted this audit on February 1, 2018 — management decision was due August 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-004
FAC accepted this audit on March 26, 2017 — management decision was due September 26, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-006
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