EIN: 956000734
UEI: MQWEMKUB26M6
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 March 26, 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 September 26, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 20, 2023 — management decision was due September 20, 2023.
FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.
Finding 2021-002: Reporting Noncompliance/Significant Deficiency Federal Award Information CFDA Number: 14.218 Program Title: Community Development Block Grant Federal Award Number: B-18-MC-06-0543, B-19-MC-06-0543, B-20-MC-06-0543, B-20-MW-06-0543 Federal Award Year: 2018, 2019, 2020 Name of Federal Agency: U.S. Department Housing and Urban Development Criteria or Specific Requirement Office of Management and Budget (OMB) Part 4 Department of Housing and Urban Development 14.218 Community Development Block Grants/Entitlement Grants III. Compliance Requirements L. Reporting 1. Financial Reporting d. Integrated Disbursement and Information System (IDIS) (OMB No. 2506-0077) ? Grantees may include reports generated by IDIS as part of their annual performance and evaluation report that must be submitted for the CDBG Entitlement program 90 days after the end of a grantee?s program year. Auditors are only expected to test information extracted from IDIS in the following system-generated reports: (1) C04PR03 ? Activity Summary Report (2) C04PR26 ? CDBG Financial Summary Condition Instance of Non-Compliance ? While the CDBG Financial Summary Report (C04PR26) was submitted timely within the Consolidated Annual Performance and Evaluation Report, the report included materially inaccurate information on Line 01 Unexpended CDBG Funds at the end of the previous program year of $0 which should have been carried forward from prior year. This affects the other line items 08 Total Available (Sum, Lines 01-07) and 16 Unexpended Balance (Line 08 ? Line 15). The unexpended balance is shown as a negative $157,217.20. Cause of the Condition The Housing Department at the City has not contacted the U.S. Department of Housing and Urban Development for correction of Line 01 as it carryforwards from the prior year report in a timely manner. Effect or Possible Effect Failure to submit accurate reporting information has resulted in noncompliance. Questioned Costs No questioned costs were identified ($0). Context The CDBG Financial Summary Report (C04PR26) is an annual report that is filed with the CAPERs report. The Line 01 of concern is a system generated amount from the prior year report which did not generate the correct material unexpended amount and carried into the incorrect unexpended balance. Repeat Finding This is new finding for the fiscal year ended in June 30, 2021. Recommendation We recommend that the City implement a system to ensure that all required reporting information is reviewed for accuracy and includes all pertinent information. We recommend the City contact the Department of Housing and Urban Development and have them update the reports with the actual unexpended balance from all grant agreements.
Show full finding ▾Hide full finding ▴Finding 2021-002: Reporting Noncompliance/Significant Deficiency Federal Award Information CFDA Number: 14.218 Program Title: Community Development Block Grant Federal Award Number: B-18-MC-06-0543, B-19-MC-06-0543, B-20-MC-06-0543, B-20-MW-06-0543 Federal Award Year: 2018, 2019, 2020 Name of Federal Agency: U.S. Department Housing and Urban Development Criteria or Specific Requirement Office of Management and Budget (OMB) Part 4 Department of Housing and Urban Development 14.218 Community Development Block Grants/Entitlement Grants III. Compliance Requirements L. Reporting 1. Financial Reporting d. Integrated Disbursement and Information System (IDIS) (OMB No. 2506-0077) ? Grantees may include reports generated by IDIS as part of their annual performance and evaluation report that must be submitted for the CDBG Entitlement program 90 days after the end of a grantee?s program year. Auditors are only expected to test information extracted from IDIS in the following system-generated reports: (1) C04PR03 ? Activity Summary Report (2) C04PR26 ? CDBG Financial Summary Condition Instance of Non-Compliance ? While the CDBG Financial Summary Report (C04PR26) was submitted timely within the Consolidated Annual Performance and Evaluation Report, the report included materially inaccurate information on Line 01 Unexpended CDBG Funds at the end of the previous program year of $0 which should have been carried forward from prior year. This affects the other line items 08 Total Available (Sum, Lines 01-07) and 16 Unexpended Balance (Line 08 ? Line 15). The unexpended balance is shown as a negative $157,217.20. Cause of the Condition The Housing Department at the City has not contacted the U.S. Department of Housing and Urban Development for correction of Line 01 as it carryforwards from the prior year report in a timely manner. Effect or Possible Effect Failure to submit accurate reporting information has resulted in noncompliance. Questioned Costs No questioned costs were identified ($0). Context The CDBG Financial Summary Report (C04PR26) is an annual report that is filed with the CAPERs report. The Line 01 of concern is a system generated amount from the prior year report which did not generate the correct material unexpended amount and carried into the incorrect unexpended balance. Repeat Finding This is new finding for the fiscal year ended in June 30, 2021. Recommendation We recommend that the City implement a system to ensure that all required reporting information is reviewed for accuracy and includes all pertinent information. We recommend the City contact the Department of Housing and Urban Development and have them update the reports with the actual unexpended balance from all grant agreements.
The City acknowledges LSL?s recommendation and will incorporate the recommendation in the next fiscal year.
Finding 2021-003 Reporting Noncompliance/Significant Deficiency CFDA Number: 14.218 Program Title: Community Development Block Grant Federal Award Number: B-18-MC-06-0543, B-19-MC-06-0543, B-20-MC-06-0543, B-20-MW-06-0543 Federal Award Year: 2018, 2019, 2020 Name of Federal Agency: U.S. Department Housing and Urban Development Criteria or Specific Requirement The grant award agreement stipulates that the grantee shall comply with the Department of Housing and Urban Development. A grantee?s CAPER, submitted through the IDIS is due 90 days after the close of a jurisdiction?s program year. The IDIS C04PR29 Cash on Hand Quarterly Report is required to be submitted no later than 10 days after the end of each calendar quarter. The report contains information regarding the amount of funds received, expended and a detailed listing of projects or activities received. Condition Instance of Non-Compliance ? As part of our audit testing, we obtained and inspected the Cash on Hand Quarterly Reports and CAPER reports. We tied the reports to the GL records and determined they were not submitted in the timely manner for fiscal year June 30, 2021. Cause of the Condition We determined all cash on hand reports were submitted on 7/30/2021 which they were out of compliance. The CAPER submission is required within 90 days and report was submitted on 9/29/2021 and out of compliance. Effect or Possible Effect The City did not comply with the reporting requirements of the Department of Housing and Urban Development. Questioned Costs No questioned costs were identified ($0). Context As a result of our testwork, we noted that the reports although tied to the accounting records were not submitted timely. Repeat Finding This is a new finding for the fiscal year ended June 30, 2021. Recommendation We recommend that the City continue to implement procedures and controls to identify required reports and reporting deadlines and to verify that all reports required by the federal agencies are prepared, reviewed, approved, and filed with the agency in a timely manner.
Show full finding ▾Hide full finding ▴Finding 2021-003 Reporting Noncompliance/Significant Deficiency CFDA Number: 14.218 Program Title: Community Development Block Grant Federal Award Number: B-18-MC-06-0543, B-19-MC-06-0543, B-20-MC-06-0543, B-20-MW-06-0543 Federal Award Year: 2018, 2019, 2020 Name of Federal Agency: U.S. Department Housing and Urban Development Criteria or Specific Requirement The grant award agreement stipulates that the grantee shall comply with the Department of Housing and Urban Development. A grantee?s CAPER, submitted through the IDIS is due 90 days after the close of a jurisdiction?s program year. The IDIS C04PR29 Cash on Hand Quarterly Report is required to be submitted no later than 10 days after the end of each calendar quarter. The report contains information regarding the amount of funds received, expended and a detailed listing of projects or activities received. Condition Instance of Non-Compliance ? As part of our audit testing, we obtained and inspected the Cash on Hand Quarterly Reports and CAPER reports. We tied the reports to the GL records and determined they were not submitted in the timely manner for fiscal year June 30, 2021. Cause of the Condition We determined all cash on hand reports were submitted on 7/30/2021 which they were out of compliance. The CAPER submission is required within 90 days and report was submitted on 9/29/2021 and out of compliance. Effect or Possible Effect The City did not comply with the reporting requirements of the Department of Housing and Urban Development. Questioned Costs No questioned costs were identified ($0). Context As a result of our testwork, we noted that the reports although tied to the accounting records were not submitted timely. Repeat Finding This is a new finding for the fiscal year ended June 30, 2021. Recommendation We recommend that the City continue to implement procedures and controls to identify required reports and reporting deadlines and to verify that all reports required by the federal agencies are prepared, reviewed, approved, and filed with the agency in a timely manner.
The City acknowledges LSL?s recommendation and will incorporate the recommendation in the next fiscal year.
FAC accepted this audit on March 15, 2021 — management decision was due September 15, 2021.
FAC accepted this audit on February 12, 2020 — management decision was due August 12, 2020.
FAC accepted this audit on February 21, 2019 — management decision was due August 21, 2019.
FAC accepted this audit on February 18, 2018 — management decision was due August 18, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 29, 2016 — management decision was due June 29, 2017.
GSA_MIGRATION
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