CITY OF PARLIER

EIN: 946000390

UEI: VYM8LSDT1RA6

Data as of August 26, 2026

CITY OF PARLIER7 audit years4 findings1 repeat
7
Audit Years
4
Total Findings
1
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 3, 2023. 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 April 3, 2024 (876 days ago).

What is a management decision? →
2022-002
Activities Allowed or Unallowed / Cost Allowability
QUESTIONED COSTS

We noted that one business loan issued during the fiscal year did not have records verifying employee retention. Criteria: The City was unable to provide compliance supporting documentation of the one business loan for the year ended June 30, 2022, specifically verification of employee retention. Cause: Lack of internal controls over compliance requirements for federal expenditures. Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City’s personnel. Context: The City was unable to provide verification of employee retention. Repeat Finding: This is a new finding for the fiscal year ended June 30, 2022. Questioned Costs: $30,500 Recommendation: We recommend that the City monitors each loan to ensure that the City maintains the most up-to-date information, and remains in compliance with all necessary requirements of the loan program.

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Condition: We noted that one business loan issued during the fiscal year did not have records verifying employee retention. Criteria: The City was unable to provide compliance supporting documentation of the one business loan for the year ended June 30, 2022, specifically verification of employee retention. Cause: Lack of internal controls over compliance requirements for federal expenditures. Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by City’s personnel. Context: The City was unable to provide verification of employee retention. Repeat Finding: This is a new finding for the fiscal year ended June 30, 2022. Questioned Costs: $30,500 Recommendation: We recommend that the City monitors each loan to ensure that the City maintains the most up-to-date information, and remains in compliance with all necessary requirements of the loan program.

Corrective Action Plan

The city staff managing the business loan will receive training on the job duties, with oversight from the Sr. Revenue Manager. The city is monitoring each loan to ensure that we’re up-to-date with information, and remain in compliance with all necessary requirements of the loan program.

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles →

FY 2019-06-30

FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.

2019-001
Procurement & Suspension/Debarment
MATERIAL WEAKNESSREPEAT

As part of our audit testing, we examined the procurement policy of the City and compared it to the standards of procurement described in the Uniform Guidance. We noted that the City has not updated its procurement policy to comply with the Uniform Guidance standards, and that no documentation of the City's decision to take advantage of the grace period offered by OMB for implementation in fiscal year 2017-2018, was included in the City's internal procurement policies.

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As part of our audit testing, we examined the procurement policy of the City and compared it to the standards of procurement described in the Uniform Guidance. We noted that the City has not updated its procurement policy to comply with the Uniform Guidance standards, and that no documentation of the City's decision to take advantage of the grace period offered by OMB for implementation in fiscal year 2017-2018, was included in the City's internal procurement policies.

Corrective Action Plan

The City will update their procurement policy to comply with the requirements of Sections 200.317 through 200.326 of the Uniform Guidance. The procurement policy will be updated for fiscal year 2019-20.

Prior Finding References

2018-004

About Procurement and Suspension and Debarment →

FY 2018-06-30

FAC accepted this audit on July 9, 2019 — management decision was due January 9, 2020.

2018-002
Other
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2018-004
Procurement & Suspension/Debarment
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Procurement and Suspension and Debarment →

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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