EIN: 946000403
UEI: W856SVG77LP8
Audited by: Badawi & Associates, CPAs
Oversight agency: 21 [Department of the Treasury]
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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 April 1, 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 October 1, 2026 (28 days from today).
What is a management decision? →FAC accepted this audit on March 21, 2025 — management decision was due September 21, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
The City failed to provide evidence demonstrating the verification of HR&A Advisors, Inc's eligibility before entering into a procurement contract. Cause: The absence of proof indicating the verification of HR&A Advisors, Inc's eligibility for participation in the transaction can be attributed to inadequate internal controls and oversight mechanisms within the City's procurement processes. It appears that the City's procedures did not sufficiently address the requirement for verifying the suspension or debarment status of potential contractors. Context and Effect: Without verification process in place, the City may inadvertently enter into contracts with ineligible parties. Recommendation: The City should strengthen internal controls and procedural guidelines related to procurement processes to explicitly include the verification of suspension or debarment status for potential contractors, aligning with the requirements of 2 CFR section 180.300. Management Response:
Show full finding ▾Hide full finding ▴SA2023-001: Lack of Verification for Suspension or Debarment Assistance Listing Numbers: 21.027 Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: U.S. Department of Treasury Criteria: Per 2 CFR section 180.300, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity. Condition: The City failed to provide evidence demonstrating the verification of HR&A Advisors, Inc's eligibility before entering into a procurement contract. Cause: The absence of proof indicating the verification of HR&A Advisors, Inc's eligibility for participation in the transaction can be attributed to inadequate internal controls and oversight mechanisms within the City's procurement processes. It appears that the City's procedures did not sufficiently address the requirement for verifying the suspension or debarment status of potential contractors. Context and Effect: Without verification process in place, the City may inadvertently enter into contracts with ineligible parties. Recommendation: The City should strengthen internal controls and procedural guidelines related to procurement processes to explicitly include the verification of suspension or debarment status for potential contractors, aligning with the requirements of 2 CFR section 180.300. Management Response:
The City has taken action by updating the procedures to now include a requirement for attaching the suspension and debarment verifications as part of the documentation process.
On the Project and Expenditure Report for Q2 2023 (April-June), the North Richmond Pump Station total cumulative expenditures cannot be traced to the City’s accounting records. Cause: The City modified the allocation of the funds subsequent to the submission the report. Context and Effect: The discrepancy between the report and the accounting record introduces a risk of misrepresentation and misinterpretation of financial data. The modified use of funds without corresponding adjustments in accounting records may lead to misunderstandings in the oversight entities. Recommendation: We recommend the City update the report timely to reflect the revised allocation of the funds, ensuring the consistency between the Project and Expenditure Report and the financial records. Management Response: The City will address the misalignment by reporting the revised and accurate information in the upcoming quarterly report.
Show full finding ▾Hide full finding ▴SA2023-002: Failure to Comply with Reporting Requirements Assistance Listing Numbers: 21.027 Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: U.S. Department of Treasury Criteria: The grant requires the submitted quarterly reports to be agreed to the City’s accounting records, ensuring the accuracy and completeness of the reports. Condition: On the Project and Expenditure Report for Q2 2023 (April-June), the North Richmond Pump Station total cumulative expenditures cannot be traced to the City’s accounting records. Cause: The City modified the allocation of the funds subsequent to the submission the report. Context and Effect: The discrepancy between the report and the accounting record introduces a risk of misrepresentation and misinterpretation of financial data. The modified use of funds without corresponding adjustments in accounting records may lead to misunderstandings in the oversight entities. Recommendation: We recommend the City update the report timely to reflect the revised allocation of the funds, ensuring the consistency between the Project and Expenditure Report and the financial records. Management Response: The City will address the misalignment by reporting the revised and accurate information in the upcoming quarterly report.
The City will address the misalignment by reporting the revised and accurate information in the upcoming quarterly report.
FAC accepted this audit on April 6, 2023 — management decision was due October 6, 2023.
The City did not submit 3 out of 4 required quarterly progress reports. Cause: The City had staff turnover and shortage, so the control designed was not operated properly. Context and Effect: The City can?t provide proof shows it is in compliance with the reporting requirements for the grant. Recommendation: The City should implement controls to ensure all required reports are submitted timely and maintain documentation of the submission. Management Response: The City?s Public Works Department is responsible for work on the Via Verdi project. Staffing shortages in the previous fiscal year limited the department's ability to follow through on administrative procedures to track grants. Since noting the deficiencies, the Public Works Department has successfully hired a new Public Works Director, a new Deputy Public Works Director, project managers, and support staff to improve and adhere to necessary grant reporting and reimbursement with proper supporting documentation. Management has assigned a team to review and track all grants monthly, including the Via Verdi project. All team members will be trained on grant reporting and drawdown, and reminders set in their calendars to ensure these tasks are completed in a timely manner.
Show full finding ▾Hide full finding ▴SA2022-001: Failure to Maintain Proper Documentation Assistance Listing Numbers: 97.036 Assistance Listing Title: Disaster Grants ? Public Assistance Name of Federal Agency: U.S. Department of Homeland Security Federal Award Identification Number: FEMA-4308-DR-CA Name of pass-through Entity: California Office of Emergency Services Criteria: The grant requires the filing of quarterly progress reports on all open large projects within 30 days after the end of each calendar quarter. Condition: The City did not submit 3 out of 4 required quarterly progress reports. Cause: The City had staff turnover and shortage, so the control designed was not operated properly. Context and Effect: The City can?t provide proof shows it is in compliance with the reporting requirements for the grant. Recommendation: The City should implement controls to ensure all required reports are submitted timely and maintain documentation of the submission. Management Response: The City?s Public Works Department is responsible for work on the Via Verdi project. Staffing shortages in the previous fiscal year limited the department's ability to follow through on administrative procedures to track grants. Since noting the deficiencies, the Public Works Department has successfully hired a new Public Works Director, a new Deputy Public Works Director, project managers, and support staff to improve and adhere to necessary grant reporting and reimbursement with proper supporting documentation. Management has assigned a team to review and track all grants monthly, including the Via Verdi project. All team members will be trained on grant reporting and drawdown, and reminders set in their calendars to ensure these tasks are completed in a timely manner.
Finding Reference Number: SA2022-001 Failure to Maintain Proper Documentation (Significant Deficiency) Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants ? Public Assistance Named of Federal Agency: U.S. Department of Homeland Security Federal Award Identification Number: FEMA-4308-DR-CA Name of pass-through Entity: California Office of Emergency Services Name(s) of the contact person: Nickie Mastay, Daniel Chavarria Corrective Action Plan: Since noting the deficiencies, the Public Works Department has successfully hired a new Public Works Director, a new Deputy Public Works Director, project managers, and support staff to improve and adhere to necessary grant reporting and reimbursement with proper supporting documentation. Management has assigned a team to review and track all grants monthly, including the Via Verdi project. All team members will be trained on grant reporting and drawdown, and reminders set in their calendars to ensure these tasks are completed in a timely manner. Anticipated Completion Date: Fiscal Year 23-24
2021-001
FAC accepted this audit on June 20, 2022 — management decision was due December 20, 2022.
The City was unable to show proof of the timely submission of the selected quarterly progress reports.
Show full finding ▾Hide full finding ▴The City was unable to show proof of the timely submission of the selected quarterly progress reports.
All City departments are required to submit grant reimbursements requests to the Grant Helpdesk when it is completed. The Finance Department is in progress to hire an additional employee to support the budget division. This employee will be responsible for monitoring grant submissions, so timely reminders can be sent out and proper escalation steps can be taken if no response or information is submitted by deadlines.
FAC accepted this audit on June 13, 2021 — management decision was due December 13, 2021.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
For the quarter ended June 30, 2019, the City did not file the SF-425 Federal Financial Reports for the CDBG and Brownfields Assessment and Cleanup Cooperative Agreements with HUD or the EPA, respectively, until September 27, 2019. Effect: The City is not in compliance with the timely financial reporting requirements of the CDBG and Brownfields Assessment and Cleanup Cooperative Agreements programs. Cause: We understand the delays were due to City staff misinterpreting the report filing instructions that require that annual SF425 reports be submitted no later than 90 days after the project or grant period end date. Since the June 30 report was for the fiscal year end, City staff thought that was the same as an annual report and filed the reports within the 90 days of the quarter-end. However, since the City files quarterly reports for each grant, the reports were due within 30 days of the quarter-end. Recommendation: The City should ensure that the quarterly SF425 reports are filed with each grantor within 30 days of quarter-end. 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 #SA2019-001: Timely Filing of SF-425 Federal Financial Report CFDA numbers: 14.218 and 66.818 CFDA Title: Community Development Block Grants/ Entitlement Grants (CDBG) Brownfields Assessment and Cleanup Cooperative Agreements Name of Federal Agency: Department of Housing and Urban Development (HUD) Environmental Protection Agency (EPA) Federal Award Identification Numbers: B-14-MC-06-0015, 2009SBB92404, 17-09-PS 99T45401 Name of pass-through Entity: Contra Costa Family Justice Alliance, Contra Costa County Criteria: The City?s CDBG and EPA grant programs require the filing of SF-425 Federal Financial Reports and if those reports are filed on a quarterly basis, the reports are to be submitted no later than 30 days after the end of each reporting period. Condition: For the quarter ended June 30, 2019, the City did not file the SF-425 Federal Financial Reports for the CDBG and Brownfields Assessment and Cleanup Cooperative Agreements with HUD or the EPA, respectively, until September 27, 2019. Effect: The City is not in compliance with the timely financial reporting requirements of the CDBG and Brownfields Assessment and Cleanup Cooperative Agreements programs. Cause: We understand the delays were due to City staff misinterpreting the report filing instructions that require that annual SF425 reports be submitted no later than 90 days after the project or grant period end date. Since the June 30 report was for the fiscal year end, City staff thought that was the same as an annual report and filed the reports within the 90 days of the quarter-end. However, since the City files quarterly reports for each grant, the reports were due within 30 days of the quarter-end. Recommendation: The City should ensure that the quarterly SF425 reports are filed with each grantor within 30 days of quarter-end. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Finding Reference Number: #SA2019-001: Timely Filing of SF-425 Federal Financial Report CFDA numbers: 14.218 and 66.818 CFDA Title: Community Development Block Grants/ Entitlement Grants (CDBG) Brownfields Assessment and Cleanup Cooperative Agreements Name of Federal Agency: Department of Housing and Urban Development (HUD) Environmental Protection Agency (EPA) Federal Award Identification Numbers: B-14-MC-06-0015, 2009SBB92404, 17-09-PS 99T45401 Name of pass-through Entity: Contra Costa County ? Name(s) of the contact person: Maggie Choi, Senior Accountant ? Corrective Action Plan: Moving forward, Senior Accountant Maggie Choi (Planning & Building) will be preparing the SF 425 thirty days after the period ends. The last SF 425 was not accepted for the final report, while the CAPER and PR26 report all including accruals that were reported at 9/30. The grants received from Contra Costa County were reported by the County itself. ? Anticipated Completion Date: Implemented in September 2019
FAC accepted this audit on May 30, 2019 — management decision was due November 30, 2019.
FAC accepted this audit on April 26, 2018 — management decision was due October 26, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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