EIN: 946000527
UEI: FLM2D98W2HK7
Audited by: LSL, LLP
Oversight agency: 66 [Environmental Protection Agency]
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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 March 26, 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 26, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on March 25, 2026 — management decision was due September 25, 2026.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
County of Placer attempted to submit audited financial statements for the Public Housing Administration by the September 30, 2021 deadline, however, the report was rejected due to differences between the monthly Voucher Management System (VMS) reporting and the annual FDS report, and the annual report is now considered delinquent. Questioned costs: None Noted Context: Unaudited and audited financial statements need to be submitted to HUD on an annual basis, by March 31st, via the FASS-PH system. HUD has extended the deadline for on time submission to September 30th the last two years due to the ongoing COVID-19 pandemic. Cause: Due to staffing shortages in the County?s Health and Human Services Department, the monthly VMS reports submitted to HUD were not reconciled to the trial balance in a timely manner. Effect: If reporting is not done in a timely manner, HUD could freeze future funding to the County. Repeat Finding: This is not a repeat finding. Recommendation: The County should reconcile the monthly VMS reporting to the trial balance each month as the VMS reports are prepared to ensure that the annual FDS report will agree to both the monthly VMS reporting and the annual financial statements. Views of responsible officials and planned corrective actions: The County plans to implement a reconciliation process in which three independent financial systems reconcile to each other monthly. The three financial systems are as follows: 1. Housing Pro (Happy) 2. Workday (ERP System) 3. Voucher Management System (VMS) The Housing Pro system serves as a point of entry for setting up and managing clients. This includes setting up the payment amount to landlords. Actual payments to the landlords are made from the County?s financial system, Workday. It is the goal of the County to appropriately allocate County resources such that any discrepancies between Housing Pro and Workday are quickly identified and corrected if necessary. In addition, once the information has been reconciled between Housing Pro and Workday, that information will be entered into the VMS system to be reported to HUD monthly.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Pass-Through Agency: N/A Award Period: 7/1/2020 ? 6/30/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance ? Other Noncompliance Criteria or specific requirement: The Uniform Financial Reporting Standards (24 CFD section 5.801) require the Public Housing Administration to submit accurate and timely GAAP-based unaudited and audited financial information electronically to HUD. Condition: County of Placer attempted to submit audited financial statements for the Public Housing Administration by the September 30, 2021 deadline, however, the report was rejected due to differences between the monthly Voucher Management System (VMS) reporting and the annual FDS report, and the annual report is now considered delinquent. Questioned costs: None Noted Context: Unaudited and audited financial statements need to be submitted to HUD on an annual basis, by March 31st, via the FASS-PH system. HUD has extended the deadline for on time submission to September 30th the last two years due to the ongoing COVID-19 pandemic. Cause: Due to staffing shortages in the County?s Health and Human Services Department, the monthly VMS reports submitted to HUD were not reconciled to the trial balance in a timely manner. Effect: If reporting is not done in a timely manner, HUD could freeze future funding to the County. Repeat Finding: This is not a repeat finding. Recommendation: The County should reconcile the monthly VMS reporting to the trial balance each month as the VMS reports are prepared to ensure that the annual FDS report will agree to both the monthly VMS reporting and the annual financial statements. Views of responsible officials and planned corrective actions: The County plans to implement a reconciliation process in which three independent financial systems reconcile to each other monthly. The three financial systems are as follows: 1. Housing Pro (Happy) 2. Workday (ERP System) 3. Voucher Management System (VMS) The Housing Pro system serves as a point of entry for setting up and managing clients. This includes setting up the payment amount to landlords. Actual payments to the landlords are made from the County?s financial system, Workday. It is the goal of the County to appropriately allocate County resources such that any discrepancies between Housing Pro and Workday are quickly identified and corrected if necessary. In addition, once the information has been reconciled between Housing Pro and Workday, that information will be entered into the VMS system to be reported to HUD monthly.
The County plans to implement a reconciliation process in which three independent financial systems reconcile to each other monthly. The three financial systems are as follows: 1. Housing Pro 2. Workday (ERP System) 3. VMS The Housing Pro system serves as a point of entry for setting up and managing clients. This includes setting up the payment amount to landlords. Actual payments to the landlords are made from the County?s financial system, Workday. It is the goal of the County to appropriately allocate County resources such that any discrepancies between Housing Pro and Workday are quickly identified and corrected if necessary. In addition, once the information has been reconciled between Housing Pro and Workday, that information will be entered into the VMS system to be reported to HUD monthly.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
Finding 2019-003 Program: Highway Planning and Construction Cluster CFDA No.: 20.205 Federal Agency: U.S. Department of Transportation Pass-Through Agency: California State Department of Transportation Award Year: FY 2018-2019 Compliance Requirement: Activities Allowed or Unallowed / Allowable Costs/Cost Principles Criteria: Title 2 CFR Section 200.303(a) of the Uniform Guidance requires all non-Federal entities to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition Found: Significant Deficiency, Instance of Noncompliance ? Out of a sample size of 23 timesheets we noted two (2) instances where the timesheets were not coded to the correct federal projects as noted below: ? Grant number BRLO-5919(105) was charged 24 hours that was documented as activities related to grant HSIPL-5919(119). ? Grant number HSIPL-5919(119) was charged 13 hours but had 70 hours documented as activities related to the grant resulting in an undercharge of 57 hours. Questioned Costs: We have identified $1,280 in known questioned costs related to grant number BRLO-5919(105). Context: The condition noted above was identified during our procedures related to allowable costs and activities over the program. Effect: Two grants were misstated for payroll costs. Cause: The County?s procedures did not ensure the required payroll were coded to the correct projects. We noted that there was no review performed over the input of information prior to entry into the payroll system. Recommendation: We recommend the County updates its procedures to require a review of the input of hours into the timekeeping system. Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-003 Program: Highway Planning and Construction Cluster CFDA No.: 20.205 Federal Agency: U.S. Department of Transportation Pass-Through Agency: California State Department of Transportation Award Year: FY 2018-2019 Compliance Requirement: Activities Allowed or Unallowed / Allowable Costs/Cost Principles Criteria: Title 2 CFR Section 200.303(a) of the Uniform Guidance requires all non-Federal entities to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition Found: Significant Deficiency, Instance of Noncompliance ? Out of a sample size of 23 timesheets we noted two (2) instances where the timesheets were not coded to the correct federal projects as noted below: ? Grant number BRLO-5919(105) was charged 24 hours that was documented as activities related to grant HSIPL-5919(119). ? Grant number HSIPL-5919(119) was charged 13 hours but had 70 hours documented as activities related to the grant resulting in an undercharge of 57 hours. Questioned Costs: We have identified $1,280 in known questioned costs related to grant number BRLO-5919(105). Context: The condition noted above was identified during our procedures related to allowable costs and activities over the program. Effect: Two grants were misstated for payroll costs. Cause: The County?s procedures did not ensure the required payroll were coded to the correct projects. We noted that there was no review performed over the input of information prior to entry into the payroll system. Recommendation: We recommend the County updates its procedures to require a review of the input of hours into the timekeeping system. Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan.
FINDING 2019-003 Program: Highway Planning and Construction Cluster CFDA No.: 20.205 Federal Agency: U.S. Department of Transportation Pass-Through Agency: California State Department of Transportation Award Year: 2018 - 2019 Compliance Requirement: Activities Allowed or Unallowed / Allowable Costs/Principles Recommendation: Eide Bailly recommends the County updates its procesures to require a review of the input of hours into the timekeeping system. Management?s or Department?s Response: Concur with finding. View of Responsible Officials and Corrective Action: As of FY 2019-2020, the County has implemented a new payroll system in which time is now entered by the employee. The new process requires the employee?s direct supervisor to review and approve time entered. Name of Responsible Person: Emily Swift, Accountant Implementation Date: July 2019
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
GSA_MIGRATION
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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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