EIN: 946000449
UEI: MKMLB9NR8YK3
Audited by: Brown Armstrong Accountancy Corporation
Cognizant 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 March 30, 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 September 30, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
FAC accepted this audit on February 23, 2024 — management decision was due August 23, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
During our audit, we noted that the City did not have documentation on verifying the vendors against the SAM to ensure that they were not suspended or debarred from federally funded purchases. Cause: The City did not have a formal policy to require departments to perform suspension or debarment over vendors that the City makes contracts with federally-funded projects. Effect or Potential Effect: Without verifying whether vendors are suspended or debarred from working on federally-funded projects, the City could be contracting with vendors that are prohibited from working on federally-funded projects. Questioned Costs: None. Context: See condition above for context of the finding. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: We recommended the City establish internal control procedures to monitor compliance requirements to ensure vendors are not suspended or debarred from federally-funded purchases. View of Responsible Officials: Management concurs the finding.
Show full finding ▾Hide full finding ▴Section III ? Federal Award Findings A. Current Year Findings and Questioned Costs ? Major Federal Award Program Audit 2022-001 Procurement and Suspension, and Debarment ? Internal Control over Verification Against the System for Award Management (?SAM?) Identification of the Federal Programs: Assistance Listing Number: 20.205 Assistance Listing Title: Highway Planning and Construction Federal Agency: Department of Transportation Pass-Through Entity: State of California Department of Transportation Federal Award Number and Award Year: CML-5044(104)/CML-5044(122)/CMLNI-5044(129)/STPL- 5044(131) Assistance Listing Number: 21.027 Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Treasury Pass-Through Entity: N/A Federal Award Number and Award Year: N/A Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Suspension and Debarment, Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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, as defined in 2 CFR section 180.995 and agency adopting regulations, 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 https://www.sam.gov/portal/public/SAM/ (Note: The OMB guidance at 2 CFR part 180 and agency implementing regulations still refer to the SAM Exclusions as the Excluded Parties List System (EPLS)), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: During our audit, we noted that the City did not have documentation on verifying the vendors against the SAM to ensure that they were not suspended or debarred from federally funded purchases. Cause: The City did not have a formal policy to require departments to perform suspension or debarment over vendors that the City makes contracts with federally-funded projects. Effect or Potential Effect: Without verifying whether vendors are suspended or debarred from working on federally-funded projects, the City could be contracting with vendors that are prohibited from working on federally-funded projects. Questioned Costs: None. Context: See condition above for context of the finding. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: We recommended the City establish internal control procedures to monitor compliance requirements to ensure vendors are not suspended or debarred from federally-funded purchases. View of Responsible Officials: Management concurs the finding.
Finding Reference Number: SA2022-001: Procurement and Suspension, and Debarment ? Internal Control over Verification Against the System for Award Management (?SAM?) ? Name(s) of the contact person: Highway Planning and Construction: Dolores Verduzco, Financial Analyst Coronavirus State and Local Fiscal Recovery Funds: Jana Ferguson, Financial Analyst ? Corrective Action Plan: The City will include internal control procedures such as a checklist to verify and document that vendors are not suspended or debarred from federally funded purchases. The City will also update the fact sheet to include SAM verification has been completed. ? Anticipated Completion Date: June 30, 2023
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
FAC accepted this audit on March 22, 2021 — management decision was due September 22, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
Per review of the City?s Procurement Policy, the City did not include language regarding all grant procurement and related expenditures must adhere to the procurement guidelines of the Uniform Guidance (UG), formally Code of Federal Regulations (C.F.R.) Title 2 ? Grant and Agreements ? Part 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Effect: The City?s Procurement Policy was not in compliance with the Uniform Guidance in 2 CFR section 200.317 through 200.326. Cause: City staff were not aware of the requirement. Recommendation: The City should ensure that it has reviewed the procurement standards in the Uniform Guidance, and update its procurement policy as soon as possible to be in compliance with Uniform Guidance in 2 CFR sections 200.317 through 200.326. 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: Lack of Uniform Guidance Wording in City?s Procurement Policy CFDA number: 20.205 CFDA Title: Highway Planning and Construction Name of Federal Agency: Department of Transportation Federal Award Identification number: CML-5044(122) and CML-5044-(124) Name of pass-through Entity: California Department of Transportation Criteria: According to the Uniform Guidance (UG), the implementation of the procurement standards in 2 CFR sections 200.317 through 200.326 is now required for auditee effective for fiscal years beginning on or after December 26, 2017. Condition: Per review of the City?s Procurement Policy, the City did not include language regarding all grant procurement and related expenditures must adhere to the procurement guidelines of the Uniform Guidance (UG), formally Code of Federal Regulations (C.F.R.) Title 2 ? Grant and Agreements ? Part 200 ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Effect: The City?s Procurement Policy was not in compliance with the Uniform Guidance in 2 CFR section 200.317 through 200.326. Cause: City staff were not aware of the requirement. Recommendation: The City should ensure that it has reviewed the procurement standards in the Uniform Guidance, and update its procurement policy as soon as possible to be in compliance with Uniform Guidance in 2 CFR sections 200.317 through 200.326. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City .
To be in compliance with Uniform Guidance in 2 CFR sections 200.317 through 200.326 City staff will update the procurement policy.
FAC accepted this audit on March 14, 2019 — management decision was due September 14, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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