EIN: 956000683
UEI: N9Q5C7NS3JS5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 8, 2023. 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 8, 2023 (1082 days ago).
What is a management decision? →Expenditures were incurred that were outside of the award period. Questioned costs: Known questions costs of $304. Based on the error rate of the population sampled, likely questioned costs are approximately $25,400. Context: 2 of 40 samples tested had questioned costs of Cause: Account balance changes took place between the time arrearage credits were calculated and the time they were posted. Effect: Credits were made to utility customer accounts on balances is excess of the balance that was in arrears during the program period. Repeat Finding: No. Recommendation: We recommend that the City review its procedures for the preparation and review of reporting for Federal grants, whereby amounts included on reports are reconciled to the City's accounting records.
Show full finding ▾Hide full finding ▴2022 ? 003 Federal agency: U.S. Department of Treasury Federal program title: Corona Virus State and Local Fiscal Recovery Funds Assistance Listings Number: 21.027 Pass-Through Agency: State of California Pass-Through Number(s): CAPP-PN-2021-06 / 68-0281986 Award Period: March 4, 2020 through June 15, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements requires that the financial management system of a non-Federal entity provide for accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with reporting requirements. Condition: Expenditures were incurred that were outside of the award period. Questioned costs: Known questions costs of $304. Based on the error rate of the population sampled, likely questioned costs are approximately $25,400. Context: 2 of 40 samples tested had questioned costs of Cause: Account balance changes took place between the time arrearage credits were calculated and the time they were posted. Effect: Credits were made to utility customer accounts on balances is excess of the balance that was in arrears during the program period. Repeat Finding: No. Recommendation: We recommend that the City review its procedures for the preparation and review of reporting for Federal grants, whereby amounts included on reports are reconciled to the City's accounting records.
Views of responsible officials and planned corrective actions: We agree with the auditor?s findings and recognize that some customers did received funding beyond the June 15, 2021 deadline. BWP calculated the daily average arrears for each customer with 60 plus days arrears during the program pandemic period and cross referenced it with the actual past due balances as of June 15, 2021 to ensure no arrears prior to March 4, 2020 were included. Prior to the pandemic, BWP did not have sufficient arrearage data to easily calculate the credits, hence BWP relied on a data search methodology that estimated qualified customer balances to apply funds. Since the pandemic, BWP has changed its reporting on customer arrearages. BWP will run a daily aging report that will be used to calculate customer arrearages incurred during a specific period. Before credits are authorized, BWP Customer Service will manually spot-check the data set to verify accuracy. With regards to review of Federal grants awarded, BWP holds a monthly meeting with key personnel and an outside grants administrator to get status updates of pursued and/or awarded grants, including any federally funded grants. The Financial Accounting Manager-BWP and Principal Utility Accounting Analyst now attend this meeting. The Principal Utility Accounting Analyst will be responsible for timely communication of all key Federal grants data to City Finance and will prepare an annual schedule for all grant funding received/spent through the general ledger. In addition, BWP?s Legislative Analyst and BWP Finance staff will cross check records to timely reconcile grant reporting/activity.
FAC accepted this audit on July 18, 2022 — management decision was due January 18, 2023.
During our testing, we noted the City?s submitted Consolidated Annual Performance and Evaluation Report (CAPER) for the year ended June 30, 2021 was incomplete and included inaccurate information. Questioned costs: None Context: PR03 and PR26 reports, included in the CAPER, did not reflect the actual results of activity that took place during the year. In addition, a PR26-CV report was not included in the CAPER, as required. Cause: The City's controls for reconciling grant reporting to its accounting records has not be properly designed and implemented. Effect: Reporting on the submitted CAPER was incomplete and inaccurate. Repeat Finding: No. Recommendation: We recommend that the City review its procedures for the preparation and review of reporting for Federal grants, whereby amounts included on reports are reconciled to the City's accounting records.
Show full finding ▾Hide full finding ▴2021 ? 004 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listings Number: 14.218 Award Period: July 1, 2020 through June 30, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other MatterCriteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Post Federal Award Requirements requires that the financial management system of a non-Federal entity provide for accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with reporting requirements. Condition: During our testing, we noted the City?s submitted Consolidated Annual Performance and Evaluation Report (CAPER) for the year ended June 30, 2021 was incomplete and included inaccurate information. Questioned costs: None Context: PR03 and PR26 reports, included in the CAPER, did not reflect the actual results of activity that took place during the year. In addition, a PR26-CV report was not included in the CAPER, as required. Cause: The City's controls for reconciling grant reporting to its accounting records has not be properly designed and implemented. Effect: Reporting on the submitted CAPER was incomplete and inaccurate. Repeat Finding: No. Recommendation: We recommend that the City review its procedures for the preparation and review of reporting for Federal grants, whereby amounts included on reports are reconciled to the City's accounting records.
Views of responsible officials and planned corrective actions: As part of the Consolidated Annual Performance and Evaluation Report (CAPER) reporting, the prior year program funds that were expended during the current year were not included in Line 1 of the PR26-CDBG Financial Summary, resulting in an incorrect calculation of the total available remaining funds on the worksheet. Additionally, the PR26-CDBG-CV Financial Summary, which includes financial reporting for the supplemental CDBG COVID relief funds allocated to Burbank in 2020, was not included in the CAPER report, resulting in a discrepancy between the expenses listed on the report and the expenses shown on the City?s general ledger. The City would like it noted that 2020 was the first year of the COVID relief funds, and though the PR26-CDBG-CV was not included with the CAPER, it was submitted through HUD?s reporting system for review and the City received no corrections or comments. Moving forward the CDBG staff will include the PR26-CDBG-CV as part of the CAPER package. Additionally, staff will forward all CAPER Financial reporting documentation to the City?s Financial Services-Accounting Division for review and reconciliation prior to submission to HUD, to avoid future calculation errors or omissions.
The City is a prime recipient and provided subawards totaling $2,755,587 to sixteen recipients, with seven subrecipients over the $30,000 reporting threshold. No FFATA reports were filed for these seven recipients. Questioned costs: None Context: The City is a prime recipient and provided subawards totaling$2,755,587 to sixteen recipients, with seven subrecipients over the $30,000 reporting threshold. No FFATA reports were filed for these seven recipients. Cause: The City was not aware that the FFATA reporting requirements applied to this Federal award. Effect: The City was not in compliance with the FFATA reporting requirements. Repeat Finding: No. Recommendation: We recommend the City implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards.
Show full finding ▾Hide full finding ▴2021 ? 005 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Community Development Block Grants Assistance Listings Number: 14.218 Award Period: July 1, 2020 through June 30, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: Reporting: Prime recipients awarded a federal grant greater than or equal to $30,000 are subject to Federal Funding Accountability and Transparency Act (FFATA) sub-award reporting requirements as outlined in the Office of Management and Budgets guidance issued August 13, 2020. The prime recipient is required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: The City is a prime recipient and provided subawards totaling $2,755,587 to sixteen recipients, with seven subrecipients over the $30,000 reporting threshold. No FFATA reports were filed for these seven recipients. Questioned costs: None Context: The City is a prime recipient and provided subawards totaling$2,755,587 to sixteen recipients, with seven subrecipients over the $30,000 reporting threshold. No FFATA reports were filed for these seven recipients. Cause: The City was not aware that the FFATA reporting requirements applied to this Federal award. Effect: The City was not in compliance with the FFATA reporting requirements. Repeat Finding: No. Recommendation: We recommend the City implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards.
Views of responsible officials and planned corrective actions: FFATA was a new reporting requirement that was issued by the Office of Management & Budget (OMB) in August of 2020. The City was not aware of this new requirement and did not file FFATA reports for the seven CDBG subrecipients over the $30,000 threshold. CDD staff will create an account in the FFATA reporting system and submit FFATA reports for subawards to subrecipients greater than $30,000 for FY 2020-21 and in all future years as dictated by the OMB. City Finance will assign an individual to download the Office of Management and Budget (OMB) Compliance Supplement document yearly to review for new requirements and communicate with the appropriate departments to ensure compliance with future grant reporting requirements.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
During our testing, we noted the City did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the City was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: The City was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: This is a first year finding. Recommendation: We recommend the City design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials and planned corrective actions: We agree with the finding and will take the following actions. 1. Purchasing is currently working with the City Attorney's office to include language in all City Contracts and agreements that states "debarment in the SAM list will be grounds for immediate rescission of City's Contractual obligation". 2. Purchasing will flag Oracle requisitions as federally funded, or not. 3. Purchasing is adding the SAM listing to the City's intranet to make it easily accessible for verification. 4. Purchasing is adding the SAM verification to the City's contracts and PSAs check list. 5. Purchasing will be training/reminding staff from all departments to check for vendor debarment or suspension when issuing a purchase order. 6. Purchasing will make final verification and attach proof of the search for vendor debarment or suspension to the contract/agreement package.
Show full finding ▾Hide full finding ▴2020 ? 003 Federal agency: U.S. Department of Transportation Federal program title: Highway Planning and Construction CFDA Number: 20.205 Pass-Through Agency: State of California Department of Transportation Pass-Through Number(s): CML-5200(046) Award Period: June 26, 2014 through March 31, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The City should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Questioned costs: None Context: During our testing, it was noted that the City was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. Cause: The City was unaware the contractors were not being reviewed to ensure they were not suspended or debarred. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: This is a first year finding. Recommendation: We recommend the City design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of responsible officials and planned corrective actions: We agree with the finding and will take the following actions. 1. Purchasing is currently working with the City Attorney's office to include language in all City Contracts and agreements that states "debarment in the SAM list will be grounds for immediate rescission of City's Contractual obligation". 2. Purchasing will flag Oracle requisitions as federally funded, or not. 3. Purchasing is adding the SAM listing to the City's intranet to make it easily accessible for verification. 4. Purchasing is adding the SAM verification to the City's contracts and PSAs check list. 5. Purchasing will be training/reminding staff from all departments to check for vendor debarment or suspension when issuing a purchase order. 6. Purchasing will make final verification and attach proof of the search for vendor debarment or suspension to the contract/agreement package.
Finding Number 2020-003 : Compliance with provisions for procurement, suspension, and debarment. Recommendation : The City should design controls to ensure an adequate review is processed. Action Taken : As the City receives federal funding projects for both contracts and professional services agreements (PSA), here is the corrective action: 1. Purchasing is currently working with the City Attorney's office to include language in all City Contracts and agreements that states "debarment in the SAM list will be grounds for immediate rescission of City's Contractual obligation" . 2. Purchasing will flag Oracle requisitions as federally funded, or not. 3. Purchasing is adding the SAM listing to the City's intranet to make it easily accessible for verification . 4. Purchasing is adding the SAM verification to the City's contracts and PSAs check list. 5. Purchasing will be training/reminding staff from all departments to check for vendor debarment or suspension when issuing a purchase order. 6. Purchasing will make final verification and attach proof of the search for vendor debarment or suspension to the contract/agreement package .
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-003
FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.