EIN: 946000374
UEI: C9NNEMEHETD8
Audited by: Vasquez and Company LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 30, 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 June 30, 2026 (69 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2024 — management decision was due June 18, 2025.
FAC accepted this audit on December 26, 2023 — management decision was due June 26, 2024.
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
FAC accepted this audit on February 15, 2022 — management decision was due August 15, 2022.
Per audit procedures performed over expenditures charged to the Emergency Rental Assistance Program (the Program), we noted an invoice that was incorrectly calculated and charged to the program. The service charge was calculated on a combined federal and state program total, which resulted in the City?s Program being overcharged. The overcharge included costs that should have been allocated to the State funding programs as opposed to the federal program, resulting in questioned costs to the Program. Cause: Although the City has sufficient internal control processes over expenditures, including proper review, approval and recording; the overcharge was due to the vendor providing one invoice which combined charges for both federal and state funded programs that was overlooked when the invoice was submitted for payment to the federal program. Effect: The City is out-of-compliance with the allowable costs/cost principles requirement of the Program in that the federal program was overcharged for the fiscal year ended June 30, 2021. Questioned Costs: $68,738 Recommendations: We recommend that management require vendors to split charges and/or implement additional reviews when processing payments for invoices with multiple funding sources.
Show full finding ▾Hide full finding ▴SECTION III ? FEDERAL AWARD FINDINGS Reference: 2021-001 Type of Finding: Significant Deficiency Category of Finding: Allowable Costs/Cost Principles Federal Program Title(s) & CFDA Number(s): 21.023 ? Emergency Rental Assistance Program ? American Rescue Plan Act Federal Agency: United States Department of the Treasury Passed-Through: State of California - Department of Finance Award Number: N/A Award Year: Fiscal Year 2020/21 Criteria: Per Uniform Guidance Section 200.303, it is the City?s responsibility to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the City is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award. The requirement ensures that only allowable costs are charged to federal programs. Condition: Per audit procedures performed over expenditures charged to the Emergency Rental Assistance Program (the Program), we noted an invoice that was incorrectly calculated and charged to the program. The service charge was calculated on a combined federal and state program total, which resulted in the City?s Program being overcharged. The overcharge included costs that should have been allocated to the State funding programs as opposed to the federal program, resulting in questioned costs to the Program. Cause: Although the City has sufficient internal control processes over expenditures, including proper review, approval and recording; the overcharge was due to the vendor providing one invoice which combined charges for both federal and state funded programs that was overlooked when the invoice was submitted for payment to the federal program. Effect: The City is out-of-compliance with the allowable costs/cost principles requirement of the Program in that the federal program was overcharged for the fiscal year ended June 30, 2021. Questioned Costs: $68,738 Recommendations: We recommend that management require vendors to split charges and/or implement additional reviews when processing payments for invoices with multiple funding sources.
Views of Responsible Officials and Planned Corrective Actions: City staff will work with all vendors and sub-recipients to ensure that separate invoices are submitted to process payments for invoices with multiple funding sources. The vendors who hold multiple contracts with different funding sources we will require written confirmation that all invoices are associated with the correct funding source. Additionally, all invoices will be reviewed by three entities before processing, program manager, fiscal review, and Community Development Manager approval.
FAC accepted this audit on January 17, 2021 — management decision was due July 17, 2021.
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
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FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
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FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
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2015-010
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 27, 2016 — management decision was due June 27, 2017.
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Show full finding ▾Hide full finding ▴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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