EIN: 956000714
UEI: HF16K5BFKGY5
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 26, 2025, which was (328 days ago).
What is a management decision? →During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than (a) every three years for projects containing one to four units, (b) every two years for projects containing five to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME/HOME-ARP-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)).
In October 2024, the City hired a new staff member to conduct monitoring operations, and inspections resumed in late October 2024.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 2024. 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 19, 2024, which was (700 days ago).
What is a management decision? →During our audit of salaries and wages charged to the grant, we noted that total hours charged to the grant for 2 out of the 5 payroll transactions selected for testing did not reflect actual hours charged to the grant per timesheet. As a result, we extended our testing to all time charges for the two employees identified and noted that except for two exceptions identified, all other charges reflect actual hours per timesheet.
The Housing Division of the Community Development Department will ensure that employees with salaries paid out of the HOME grant program will provide accurate timesheets, and that they will be reviewed by supervising staff for consistency and any corrective action that should be taken.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 9, 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 November 9, 2022, which was (1380 days ago).
What is a management decision? →Federal Agency : U.S. Department of Housing and Urban Development Federal Program Title: COVID-19 - Emergency Solutions Grant Program Assistance Listing Number: 14.231 Award Period: July 1, 2020, to June 30, 2021 Type of Finding: Other Matters Criteria or specific requirement: Per HUD notice CPD-21-08, ESG-CV funds must be obligated by the City in accordance with 24 CFR 576.203(a)(2), except that the City has up to 240 days from the date HUD signs the grant agreement to obligate ESG-CV funds. The applicable period for obligating the City's total allocation of ESG-CV funds begins on the date HUD signed the recipient?s grant agreement for the first allocation of ESG-CV funds. The obligation deadlines applies to both the first and second allocation of ESG-CV funds. Per 24 CFR 576.203(a)(2), this requirement is met by an agreement with a subrecipients, a procurement contract, or a written designation of a department within the City to directly carry out and eligible activity. Condition: The City was awarded $3,104,861 from the second allocation of ESG-CV funds. The date of HUD's signature on the Funding Agreement is July 16, 2020. The City did not obligate all of the second allocation of ESG-CV funds within the 240 days requirement. Questioned costs: None. Context: The City subawarded $2,326,415 of the total $3,104,861 second allocation of ESG-CV funds to seven subrecipients. These subrecipient agreements were signed in various months between April 2021 and August 2021, which is after the 240 days obligation deadline of March 13, 2021. Cause: Although the date of HUD's signature on the Funding Agreement is July 16, 2020, the City was not provided with the Funding Agreement for signature until July 20, 2021. As such, the City was under the impression that it had more time to obligate the second allocation of funds. Effect: The City is not in compliance with the obligation requirement. Repeat Finding: The is not a repeat finding. Recommendation: We recommend the City review its process to ensure funds are obligated within the timeframe as required by HUD. Views of responsible officials: The City of Glendale received the first and second round of Emergency Solutions Grant (Cares Act) funding and was asked to quickly mobilize and provide services during the COVID-19 pandemic. The City started implementing programs and providing direct assistance such as mobile showers, hotel programs, and portable restrooms to the unsheltered population four months prior to the release of Notice CPD-21-08. The City was not aware that the Second round of funding allocations would share the same 240-day obligation date since the Agreement was not executed until July 2021 and funds were not uploaded by HUD on IDIS until 2021. The City is aware of the obligation timeline set forth by HUD for federal ESG Program and has always met the required timeline. The ESG-CV funds were issued as a result of the State Emergency and HUD has waived several requirements and granted flexibilities due to the urgency. Although the City did not meet its obligation deadline for the ESG-CV2, we are confident that we will meet the 50% expenditure deadline by June 30, 2022.
Recommendation: We recommend that the City reviews its process to ensure funds are obligated within the timeframe as required by HUD. View of Responsible Officials and Planned Corrective Actions: The City of Glendale received the first and second round of Emergency Solutions Grant (Cares Act) funding and was asked to quickly mobilize and provide services during the COVID-19 pandemic. The City started implementing programs and providing direct assistance such as mobile showers, hotel programs, and portable restrooms to the unsheltered population four months prior to the release of Notice CPD-21-08. The City was not aware that the Second round of funding allocations would share the same 240-day obligation date since the Agreement was not executed until July 2021 and funds were not uploaded by HUD on IDIS until 2021. The City is aware of the obligation timeline set forth by HUD for federal ESG Program and has always met the required timeline. The ESG-CV funds were issued as a result of the State Emergency and HUD has waived several requirements and granted flexibilities due to the urgency. Although the City did not meet its obligation deadline for the ESG-CV2, we are confident that we will meet the 50% expenditure deadline by June 30, 2022. Name of Responsible Person: Arsine Isayan, Homeless Programs Manager Implementation Date: June 30, 2022
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 2020. 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 23, 2020, which was (2157 days ago).
What is a management decision? →Program: Home Investment Partnerships Program (HOME) CFDA No.: 14.239 Federal Agency: U.S. Department of Housing and Urban Development Award Year: 2018-19 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: In accordance with 2 CFR 200.62, internal control over compliance requirements for Federal awards means a process implemented by a non-Federal entity designed to provide reasonable assurance regarding the achievement of the following objectives for Federal awards: (a) Transactions are properly recorded and accounted for, in order to: (1) Permit the preparation of reliable financial statements and Federal reports; (2) Maintain accountability over assets; and (3) Demonstrate compliance with Federal statutes, regulations, and the terms and conditions of the Federal award; (b) Transactions are executed in compliance with: (1) Federal statutes, regulations, and the terms and conditions of the Federal award that could have a direct and material effect on a Federal program; and (2) Any other Federal statutes and regulations that are identified in the Compliance Supplement; and (c) Funds, property, and other assets are safeguarded against loss from unauthorized use or disposition. Condition Found: Significant Deficiency ? As a result of the testwork performed, we noted five out of the fourteen payroll timesheets selected for testing did not have evidence of review or approval. Questioned Costs: No questioned costs were identified as a result of the procedures performed. Context: Employees of the program are paid bi-weekly and the payroll timesheets reflect the hours of time coded and charged to the grant. Effect: As a result of the condition noted, the Federal program could be charged for service time and employee effort that is not related to allowable costs or activities of the HOME grant. Cause: Controls over approval of payroll timesheets were not operating effectively. Recommendation: We recommend management ensure that controls are being monitored to ensure they are operating effectively. View of Responsible Officials and Planned Corrective Action: We concur. The Community Development Department will make sure that employees who work on and paid by HOME grant fill out timesheets, and the timesheets will be reviewed and approved by the employees? supervisors. Name of Responsible Person: Mike Fortney, Principal Housing Project Manager Implementation Date: March 31, 2020
FINDING 2019-001 Program: Home Investment Partnerships Program (HOME) CFDA No.: 14.239 Federal Agency: U.S. Department of Housing and Urban Development Award Year: 2018-19 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Management's or Department's Response: We concur. Views of Responsible Officials and Corrective Action: The Community Development Department will make sure that employees who work on and paid by HOME grant fill out timesheets, and the timesheets will be reviewed and approved by the employees' supervisors. Name of Responsible Person: Mike Fortney, Principal Housing Project Manager Implementation Date: 3/31/2020
Program: Continuum of Care CFDA No.: 14.267 Federal Agency: U.S. Department of Housing and Urban Development Award Year: 2018-19 Compliance Requirement: Special Tests and Provisions-Reasonable Rental Rates Criteria: In accordance with 2 CFR 200.62, internal control over compliance requirements for Federal awards means a process implemented by a non-Federal entity designed to provide reasonable assurance regarding the achievement of the following objectives for Federal awards: (a) Transactions are properly recorded and accounted for, in order to: (1) Permit the preparation of reliable financial statements and Federal reports; (2) Maintain accountability over assets; and (3) Demonstrate compliance with Federal statutes, regulations, and the terms and conditions of the Federal award; (b) Transactions are executed in compliance with: (1) Federal statutes, regulations, and the terms and conditions of the Federal award that could have a direct and material effect on a Federal program; and (2) Any other Federal statutes and regulations that are identified in the Compliance Supplement; and (c) Funds, property, and other assets are safeguarded against loss from unauthorized use or disposition. Per the 2019 OMB Compliance Supplement, where grants are used to pay for rent, the rent paid must be reasonable in relation to rents being charged in the area for comparable space and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our Special Tests and Provisions testwork, we noted the following: ? 6 of 40 transactions where the reasonable rent comparison was not performed and reviewed, but the participant was receiving rental assistance. ? 1 of 40 transactions in which the portion of rents paid with grant funds exceeded HUD-determined fair market rents. Questioned Costs: No questioned costs were identified as a result of the procedures performed. Context: The conditions noted above were identified during our procedures over Special Tests and Provisions. We found that the City had not performed 6 instances of reasonable rent comparisons for rental assistance funds allocated under the grant agreements. We found 1 instance in which the portion of rent paid by the City with grant fund exceeded HUD?s determined fair market rents. Effect: As a result, the program could be paying rents in excess of the allowable amounts Cause: The City?s procedures did not ensure that reasonable rental comparisons for rental assistance were completed and reviewed. Recommendation: We recommend that the City strengthen its existing policies and procedures to ensure compliance with the program?s requirements are monitored and maintained in accordance with the grant awards and program. View of Responsible Officials and Planned Corrective Action: We concur. The Community Services and Parks Department has implemented Elite Rent Comparable Policy and will complete the rent comparable for all units above the FMR, regardless of the owner participation. Name of Responsible Person: Ivet Samvelyan, Community Services Manager Implementation Date: March 31, 2020
FINDING 2019-002 Program: Continuum of Care Program CFDA No.: 14.267 Federal Agency: U.S. Department of Housing and Urban Development Award Vear: 2018-19 Compliance Requirement: Special Tests and Provisions-Reasonable Rental Rates Management's or Department's Response: We concur. Views of Responsible Officials and Corrective Action: The Community Services and Parks Department has implemented Elite Rent Comparable Policy and will complete the rent comparable for all units above the FMR, regardless of the owner participation. Name of Responsible Person: lvet Samvelyan, Community Services Manager Implementation Date: 3/31/2020
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 23, 2018. 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 June 23, 2019, which was (2615 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 14, 2017. 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 June 14, 2018, which was (2989 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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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