EIN: 956000749
UEI: DWSKT6H5J5F3
Audited by: The Pun Group, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 10, 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 June 10, 2026 (85 days ago).
What is a management decision? →FAC accepted this audit on November 4, 2024 — management decision was due May 4, 2025.
FAC accepted this audit on July 17, 2023 — management decision was due January 17, 2024.
FAC accepted this audit on August 28, 2022 — management decision was due February 28, 2023.
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
During our audit, we noted that the City passed federal money through to the subrecipient and did not provide the subrecipient with required information regarding the fact that the pass-through funds were federal, did not provide the federal catalog of federal domestic assistance (?CFDA?) number associated with the award, and did not provide additional information regarding the requirements for the need for a potential Single Audit to be performed. The City also did not perform a risk assessment on the subrecipient or evaluate the potential need for additional stipulations in the pass-through contract due to the fact that the pass-through funding was federal. Cause: The City did not have sufficient policies and procedures in place to evaluate whether the payment to the subrecipient was a pass-through grant or a contractor payment and therefore, did not perform the required additional compliance procedures for subrecipient monitoring. Effect: The City was not in compliance with the subrecipient monitoring requirement of the Uniform Guidance referenced above in the Criteria section. Questioned Costs: No questioned costs were noted in connection with the payments to the subrecipient. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the City establish policies and procedures for determining whether recipients of federal funds are subrecipients or vendors. We also recommend that, once a subrecipient relationship is determined, the City follow Uniform Guidance requirements for performing risk assessment on each subrecipient and for proper notification of federal award data and compliance requirements to the subrecipient.
Show full finding ▾Hide full finding ▴2020-001 Subrecipient Monitoring Information on the Federal Program: CFDA #21.019 COVID-19 ? Coronavirus Relief Fund (CRF), U.S. Department of the Treasury, Passed through the County of San Diego, Grant Award No. 05192020-14-11 Criteria: Pursuant to Code of Federal Regulations ?200.331 requirements for pass-through entities: A pass-through entity must: Identify the Award and Applicable Requirements ? clearly identify to the subrecipient: (1) the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in 2 CFR section 200.331(a)(1); (2) all requirements imposed by the pass-through entity on the subrecipient so that the federal award is used in accordance with federal statutes, regulations, and the terms and conditions of the award (2 CFR section 200.331(a)(2)); and; (3) any additional requirements that the pass-through entity imposes on the subrecipient in order for the pass-through entity to meet its own responsibility for the federal award (e.g., financial, performance, and special reports) (2 CFR section 200.331(a)(3)). ? Evaluate Risk ? Evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward (2 CFR section 200.331(b)). This evaluation of risk may include consideration of such factors as the following: 1. The subrecipient?s prior experience with the same or similar subawards; 2. The results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR part 200, subpart F, and the extent to which the same or similar subaward has been audited as a major program; 3. Whether the subrecipient has new personnel or new or substantially changed systems; and 4. The extent and results of federal awarding agency monitoring (e.g., if the subrecipient also receives federal awards directly from a federal awarding agency). Monitor ? Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.331(d) through (f)). Context: Auditors tested the City?s federal expenditures for allowability. A payment to the San Diego Economic Development Corporation (the ?subrecipient?) was selected for testing. Based on information provided by the City, the auditors performed a ?subrecipient vs. vendor? test and determined that the relationship was a subrecipient relationship that was subject to additional compliance requirements. Condition: During our audit, we noted that the City passed federal money through to the subrecipient and did not provide the subrecipient with required information regarding the fact that the pass-through funds were federal, did not provide the federal catalog of federal domestic assistance (?CFDA?) number associated with the award, and did not provide additional information regarding the requirements for the need for a potential Single Audit to be performed. The City also did not perform a risk assessment on the subrecipient or evaluate the potential need for additional stipulations in the pass-through contract due to the fact that the pass-through funding was federal. Cause: The City did not have sufficient policies and procedures in place to evaluate whether the payment to the subrecipient was a pass-through grant or a contractor payment and therefore, did not perform the required additional compliance procedures for subrecipient monitoring. Effect: The City was not in compliance with the subrecipient monitoring requirement of the Uniform Guidance referenced above in the Criteria section. Questioned Costs: No questioned costs were noted in connection with the payments to the subrecipient. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the City establish policies and procedures for determining whether recipients of federal funds are subrecipients or vendors. We also recommend that, once a subrecipient relationship is determined, the City follow Uniform Guidance requirements for performing risk assessment on each subrecipient and for proper notification of federal award data and compliance requirements to the subrecipient.
In relation to the City of National City?s annual financial statement audit and the single audit for the year ended June 30, 2020, the City hereby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Section 511 Audit findings follow-up. Corrective Action Plan Section III ? Federal Award Findings Finding 2020-001 Subrecipient Monitoring Condition: During our audit, we noted that the City passed federal money through to the subrecipient and did not provide the subrecipient with required information regarding the fact that the pass-through funds were federal, did not provide the federal catalog of federal domestic assistance (?CFDA?) number associated with the award, and did not provide additional information regarding the requirements for the need for a potential Single Audit to be performed. The City also did not perform a risk assessment on the subrecipient or evaluate the potential need for additional stipulations in the pass-through contract due to the fact that the pass-through funding was federal. City?s Corrective Action Plan: Although no formal risk assessment was performed and documented, the City did decide the risk to be low. The South County Economic Development Corporation is a trusted City partner in working with the business community and it was appropriate to proceed forward with the CARES Act funding distribution due to the urgency in providing relief monies to the subrecipients in an expeditious manner. The City will enhance and/or establish policies and procedures for determining whether recipients of federal funds are subrecipients or vendors. If the pass-through entity is determined to be a subrecipient the City will follow the Uniform Guidance requirements of performing risk assessment and for proper notification of federal award data and compliance requirements (CFR Section 200.331) to the subrecipient. Contact person responsible for corrective action: Rachelle Barrera, Finance Manager Anticipated completion date: 06/30/2021
FAC accepted this audit on April 6, 2020 — management decision was due October 6, 2020.
FAC accepted this audit on March 14, 2018 — management decision was due September 14, 2018.
FAC accepted this audit on February 19, 2017 — management decision was due August 19, 2017.
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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