EIN: 946000457
UEI: LM6LMSKEXJ94
Audited by: MUN CPAs, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 13, 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 February 13, 2027 (154 days from today).
What is a management decision? →FAC accepted this audit on March 5, 2025 — management decision was due September 5, 2025.
FAC accepted this audit on August 2, 2023 — management decision was due February 2, 2024.
During our test of six Home loan recipients, we noted for four recipients the City was not monitoring compliance with the loan provisions to ensure the loans were not in default. Cause: The City contracted with Yolo County Housing to perform monitoring on multi-family loans, however loans for single family residences are not included in the monitoring agreement. Effect: The City has not monitored compliance with the loan provisions for single family residence loans issued and has no documentation indicating the loan recipients are in compliance with the loan provisions. Recommendation: We recommend the City implement a process to monitor compliance with the loan provisions for recipients of Home loans to ensure proper steps are taken if conditions of default exist. Views of Responsible Officials: Staff turnover and retirement both in Finance and Community Development/Housing, led the city to outsource the housing loan and grant management to Yolo County Housing (YCH). No past monitoring compliance procedures or documents were located for past first-time homebuyer program participants. YCH was coordinating with the State Housing and Urban Development Department in compliance and monitoring for all new Home and CDBG grants. City staff shall adhere to the requirements and implement a process to comply with the loan monitoring guidelines along with the loan agreements specified conditions to ensure proper steps are taken.
Show full finding ▾Hide full finding ▴Finding 2022-004 Home Loan Compliance Monitoring (Uniform Guidance Compliance) Criteria: The City's Homebuyer Assistance Program Guidelines along with the loan agreements specify conditions of default with the loan provisions which should be monitored on a regular basis. Condition: During our test of six Home loan recipients, we noted for four recipients the City was not monitoring compliance with the loan provisions to ensure the loans were not in default. Cause: The City contracted with Yolo County Housing to perform monitoring on multi-family loans, however loans for single family residences are not included in the monitoring agreement. Effect: The City has not monitored compliance with the loan provisions for single family residence loans issued and has no documentation indicating the loan recipients are in compliance with the loan provisions. Recommendation: We recommend the City implement a process to monitor compliance with the loan provisions for recipients of Home loans to ensure proper steps are taken if conditions of default exist. Views of Responsible Officials: Staff turnover and retirement both in Finance and Community Development/Housing, led the city to outsource the housing loan and grant management to Yolo County Housing (YCH). No past monitoring compliance procedures or documents were located for past first-time homebuyer program participants. YCH was coordinating with the State Housing and Urban Development Department in compliance and monitoring for all new Home and CDBG grants. City staff shall adhere to the requirements and implement a process to comply with the loan monitoring guidelines along with the loan agreements specified conditions to ensure proper steps are taken.
Auditor Mann, Urrutia, Nelson CPAs Audit Period: 2021 - 2022 Audit Finding No.: 2022-004 Audit Finding Title: Finding 2022-004 Home Loan Compliance Monitoring (Uniform Guidance Compliance) Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): The City hired a retired annuitant with experience in housing loan and grant management. This new hire will guide the City in review of the City's Homebuyer Assistance Program Guidelines for specific conditions of default to be monitored. The City will assign housing loan monitoring responsibility to staff or outsource to a qualified professional service. Anticipated completion date: 6/30/2023 Name(s) and Title(s) of contact person(s) responsible for corrective action: Kathleen Trepa, City Manager; Cathy Mathews, Administrative Services Director
FAC accepted this audit on May 12, 2021 — management decision was due November 12, 2021.
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 2017.
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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