LOS ANGELES COUNTY SANITATION DISTRICTS

EIN: 953755190

UEI: JC39HKLKN5K8

Data as of August 21, 2026

LOS ANGELES COUNTY SANITATION DISTRICTS4 audit years1 findings
4
Audit Years
1
Total Findings
0
Repeat Findings

FY 2020-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on June 28, 2022. 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 December 28, 2022, which was (1332 days ago).

What is a management decision? →
2020-001
Reporting

Finding 2020-001: Reporting CFDA # 97.036 U.S. Department of Health and Human Services Pass-through from State of California ? Governor's Office of Emergency Services Pass-through identifying number: FEMA-4407-DR-CA, Cal OES ID: 037-91016 Criteria The Single Audit must be completed and submitted with the Data Collection Form (DCF) within fifteen months (with COVID Extension) after the end of the fiscal year. Condition Districts did not timely complete the Single Audit and file the 2020 Data Collection Form. Cause Controls were not in place to ensure the timely and accurate filing of the Single Audit. Effect or Potential Effect Not completing the Single Audit and not filing the Data Collection Form timely constitutes noncompliance with the Uniform Guidance. Questioned Costs No questioned costs were noted with this finding. Context No additional contextual information was identified. Repeat Finding This is not a repeat finding. Recommendation We recommend Districts implement controls surrounding the preparation, review and timely submission of financial records, including the SEFA. Views of Responsible Officials Management concurs with this finding and will implement a system for tracking and recording all report due dates and submissions. Management?s corrective action is to continue to strengthen the staffing infrastructure for SEFA preparation. Districts will be implementing a new policy after the completion of this audit to catch up with current year requirements.

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Full finding narrative

Finding 2020-001: Reporting CFDA # 97.036 U.S. Department of Health and Human Services Pass-through from State of California ? Governor's Office of Emergency Services Pass-through identifying number: FEMA-4407-DR-CA, Cal OES ID: 037-91016 Criteria The Single Audit must be completed and submitted with the Data Collection Form (DCF) within fifteen months (with COVID Extension) after the end of the fiscal year. Condition Districts did not timely complete the Single Audit and file the 2020 Data Collection Form. Cause Controls were not in place to ensure the timely and accurate filing of the Single Audit. Effect or Potential Effect Not completing the Single Audit and not filing the Data Collection Form timely constitutes noncompliance with the Uniform Guidance. Questioned Costs No questioned costs were noted with this finding. Context No additional contextual information was identified. Repeat Finding This is not a repeat finding. Recommendation We recommend Districts implement controls surrounding the preparation, review and timely submission of financial records, including the SEFA. Views of Responsible Officials Management concurs with this finding and will implement a system for tracking and recording all report due dates and submissions. Management?s corrective action is to continue to strengthen the staffing infrastructure for SEFA preparation. Districts will be implementing a new policy after the completion of this audit to catch up with current year requirements.

Corrective Action Plan

Finding 2020-001: Reporting Responsible Person: Carol Chiang, Budget Analyst at extension 2744 Projected Implementation Date: Prior to issuance and immediately Management concurs with this finding and will implement a system for tracking and recording of all report due dates and submissions. Management?s corrective action is to continue to strengthen the staffing infrastructure for SEFA preparation. Districts will be implementing a new policy after the completion of this audit to catch up with current year requirements.

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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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