EIN: 956000675
UEI: YEHTUVLGDUQ3
Audited by: LSL, LLP
Oversight agency: 20 [Department of Transportation]
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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 February 2, 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 August 2, 2026 (28 days ago).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on March 4, 2021 — management decision was due September 4, 2021.
For the year ended June 30, 2020, the City of Barstow (City)?s procurement policy did not properly include all the requirements of 2 CFR section 200.318 through 200.327 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Implementation of these requirements was effective January 1, 2018. Cause of the Condition: The City had a written procurement policy for the year ended June 30, 2020; however, such policy did not incorporate all the requirements of 2 CFR section 200.318 through 200.327 of the Uniform Guidance. Effect or Possible Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Questioned Cost: This finding does not result in questioned costs. Context: The City of Barstow also adheres to the State of California Department of Transportation Chapter 10 requirements of procurement. In addition, the previous contract of procurement for this program occurred in 2016. Repeat Finding: This is not a repeat finding. Recommendation: The City should ensure compliance with the Uniform Guidance within the respective implementation dates. Further, the City should update the current written procurement policy to include all requirements of 2 CFR section 200.318 through 200.327 for all procurement procedures performed going forward.
Show full finding ▾Hide full finding ▴2020-001 Procurement Policy Noncompliance / Significant Deficiency Federal Award Information: CFDA Number: 20.205 Program Title: Highway Planning and Construction Federal Award Number: BRLS-5298(031), BRLS-5298(030), BRLS-529(034), HSIPLN-5298(028) Federal Award Year: 2013, 2014, 2016, 2017 Name of Federal Agency: U.S. Department of Transportation Name of Pass-through Entity: State of California Department of Transportation Criteria or Specific Requirement: In accordance with 2 CFR section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements of 2 CFR section 200.318 through 200.327 of the Uniform Guidance. Condition: For the year ended June 30, 2020, the City of Barstow (City)?s procurement policy did not properly include all the requirements of 2 CFR section 200.318 through 200.327 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Implementation of these requirements was effective January 1, 2018. Cause of the Condition: The City had a written procurement policy for the year ended June 30, 2020; however, such policy did not incorporate all the requirements of 2 CFR section 200.318 through 200.327 of the Uniform Guidance. Effect or Possible Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Questioned Cost: This finding does not result in questioned costs. Context: The City of Barstow also adheres to the State of California Department of Transportation Chapter 10 requirements of procurement. In addition, the previous contract of procurement for this program occurred in 2016. Repeat Finding: This is not a repeat finding. Recommendation: The City should ensure compliance with the Uniform Guidance within the respective implementation dates. Further, the City should update the current written procurement policy to include all requirements of 2 CFR section 200.318 through 200.327 for all procurement procedures performed going forward.
CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2020 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2020-001 Procurement Policy Noncompliance / Significant Deficiency Responsible Official: Heidy Riley, Administrative Services Manager Federal Award Information: CFDA Number: 20.205 Program Title: Highway Planning and Construction Federal Award Number: BRLS-5298(031), BRLS-5298(030), BRLS-529(034), HSIPLN-5298(028) Federal Award Year: 2013, 2014, 2016, 2017 Name of Federal Agency: U.S. Department of Transportation Name of Pass-through Entity: State of California Department of Transportation Criteria or Specific Requirement: In accordance with 2 CFR section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements of 2 CFR section 200.318 through 200.327 of the Uniform Guidance. Condition: For the year ended June 30, 2020, the City of Barstow (City)?s procurement policy did not properly include all the requirements of 2 CFR section 200.318 through 200.327 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Implementation of these requirements was effective January 1, 2018. Cause of the Condition: The City had a written procurement policy for the year ended June 30, 2020; however, such policy did not incorporate all the requirements of 2 CFR section 200.318 through 200.327 of the Uniform Guidance. Effect or Possible Effect: Noncompliance with the Uniform Guidance could jeopardize future federal funding. Questioned Cost: This finding does not result in questioned costs. Context: The City of Barstow also adheres to the State of California Department of Transportation Chapter 10 requirements of procurement. In addition, the previous contract of procurement for this program occurred in 2016. Repeat Finding: This is not a repeat finding. Recommendation: The City should ensure compliance with the Uniform Guidance within the respective implementation dates. Further, the City should update the current written procurement policy to include all requirements of 2 CFR section 200.318 through 200.327 for all procurement procedures performed going forward. Management Response: The City of Barstow will update its Purchasing Policy to ensure that all procurement procedures meet the requirements of 2 CFR Section 200.318 through 200.327 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 19, 2018 — management decision was due September 19, 2018.
FAC accepted this audit on March 13, 2017 — management decision was due September 13, 2017.
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