EIN: 953860962
UEI: C8B7P838LL78
Audited by: LSL CPAs
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 21, 2025. 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 21, 2025 (345 days ago).
What is a management decision? →FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
Reference Number: 2020-001 CFDA Number(s): 20.507 Federal Award Number(s): CA-2018-003, CA-2018-076, CA-2019-099, CA-2020-076, CA-2020-120, CA-90-Y858 Name(s) of Federal Agencies: U.S. Department of Transportation Name(s) of Pass-Through Entities: Ventura County Transportation Commission, Program Title(s): Federal Transit Cluster Federal Award Year(s): 2020 Category of Finding: Allowable Costs ? Cost Principles Type of Finding: Significant Deficiency and Instance of Noncompliance Criteria or Specific Requirement 2 CFR section 200.430(i) requires that payroll charges to federal award programs be supported by personnel activity reports such as time and attendance reports and salary distribution reports which would reflect actual hours charged to the federal award program. Condition As part of our audit testing, we examined the payroll costs charged to the federal program. During our review we noted the costs charged were partially estimates and, in some cases, supporting documentation was inadequate. The employee timesheets did not have the level of detail needed to corroborate hours charged to the program. Cause of Condition The City historically has not charged any payroll costs to the grant award but started to do so this year due to the COVID-19 pandemic. The City utilized a cost allocation plan to track employee time, and the timesheets were not constructed by the system with sufficient level of detail to show actual hours worked on each program. Each employee records the hours worked and the system automatically allocates it into the various departments and programs. Effect of Condition The payroll costs did not have proper supporting documentation. Questioned Costs $15,088 Context We examined the time charged to the program for all employees who charged time to the program over three pay periods. The City did implement in the subsequent fiscal year (2020-21) an update to their payroll processing system for charging costs to different programs to allow for sufficient level of detail to be generated to support the costs charged to programs. Repeat Finding This is a new finding for the fiscal year ended June 30, 2020. Recommendations We recommend that the City update their system to allow for sufficient level of detail to be generated on the employee timesheets and other employee records to support time charged to federal award programs. We would also recommend that any estimates of payroll costs charged to the program during the program year be trued up to actual costs at the close of each program year to ensure that actual costs are accurately reimbursed by the grantor agencies. Management?s Response and Corrective Action Since February 13, 2021, the City has implemented tracking of actual staff hours spent on transit services.
Show full finding ▾Hide full finding ▴Reference Number: 2020-001 CFDA Number(s): 20.507 Federal Award Number(s): CA-2018-003, CA-2018-076, CA-2019-099, CA-2020-076, CA-2020-120, CA-90-Y858 Name(s) of Federal Agencies: U.S. Department of Transportation Name(s) of Pass-Through Entities: Ventura County Transportation Commission, Program Title(s): Federal Transit Cluster Federal Award Year(s): 2020 Category of Finding: Allowable Costs ? Cost Principles Type of Finding: Significant Deficiency and Instance of Noncompliance Criteria or Specific Requirement 2 CFR section 200.430(i) requires that payroll charges to federal award programs be supported by personnel activity reports such as time and attendance reports and salary distribution reports which would reflect actual hours charged to the federal award program. Condition As part of our audit testing, we examined the payroll costs charged to the federal program. During our review we noted the costs charged were partially estimates and, in some cases, supporting documentation was inadequate. The employee timesheets did not have the level of detail needed to corroborate hours charged to the program. Cause of Condition The City historically has not charged any payroll costs to the grant award but started to do so this year due to the COVID-19 pandemic. The City utilized a cost allocation plan to track employee time, and the timesheets were not constructed by the system with sufficient level of detail to show actual hours worked on each program. Each employee records the hours worked and the system automatically allocates it into the various departments and programs. Effect of Condition The payroll costs did not have proper supporting documentation. Questioned Costs $15,088 Context We examined the time charged to the program for all employees who charged time to the program over three pay periods. The City did implement in the subsequent fiscal year (2020-21) an update to their payroll processing system for charging costs to different programs to allow for sufficient level of detail to be generated to support the costs charged to programs. Repeat Finding This is a new finding for the fiscal year ended June 30, 2020. Recommendations We recommend that the City update their system to allow for sufficient level of detail to be generated on the employee timesheets and other employee records to support time charged to federal award programs. We would also recommend that any estimates of payroll costs charged to the program during the program year be trued up to actual costs at the close of each program year to ensure that actual costs are accurately reimbursed by the grantor agencies. Management?s Response and Corrective Action Since February 13, 2021, the City has implemented tracking of actual staff hours spent on transit services.
Finding: 2020-001 Name of contact person: Kambiz Borhani, CPA, CGMA / Finance Director Corrective Action: Since February 13, 2021, the City has implemented tracking of actual staff hours spent on transit services. Proposed Completion Date: On or before June 30, 2021.
FAC accepted this audit on March 25, 2019 — management decision was due September 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
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