EIN: 956000761
UEI: N3XWMNUZY541
Audited by: ROGERS, ANDERSON, MALODY & SCOTT, LLP.
Oversight agency: 21 [Department of the Treasury]
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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 30, 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 30, 2026 (30 days from today).
What is a management decision? →Federal Program CDBG-Entitlement Grants Cluster, AL 14.218 Criteria The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause The entity did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding This is a repeat finding. Listed as 2024-005 in prior year single audit report. Effect The entity could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Context/Sampling During the audit, we inquired whether the prior year finding (2024-005) had been corrected. Based on inquiry with City personnel, FFATA subaward reporting had not yet been completed, as responsibility for reporting transitioned following the departure of the prior CDBG Grant Manager. Two subrecipients received CDBG funding in excess of $30,000, for a total of $230,919. These subawards are subject to FFATA reporting requirements.
Show full finding ▾Hide full finding ▴Federal Program CDBG-Entitlement Grants Cluster, AL 14.218 Criteria The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause The entity did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding This is a repeat finding. Listed as 2024-005 in prior year single audit report. Effect The entity could jeopardize future grant funding due to program noncompliance. Questioned Costs None. Context/Sampling During the audit, we inquired whether the prior year finding (2024-005) had been corrected. Based on inquiry with City personnel, FFATA subaward reporting had not yet been completed, as responsibility for reporting transitioned following the departure of the prior CDBG Grant Manager. Two subrecipients received CDBG funding in excess of $30,000, for a total of $230,919. These subawards are subject to FFATA reporting requirements.
The City has commenced the preparation of the FFATA report and is working toward full compliance with reporting requirements. The corrective action is expected to be fully implemented by Fiscal Year 2025/2026. The contact persons for this corrective action are Sabrina Chavez, Director of Public Services, and Martin E. Martinez, Principal Management Analyst, of the City of Perris.
2024-005
FAC accepted this audit on October 22, 2025 — management decision was due April 22, 2026.
During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause: The entity did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding: This is a repeat finding. Listed as 2023-005 in prior year single audit report. Effect: The entity could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Context/Sampling: During the audit, we inquired if prior year finding (2023-005) had been corrected. At the time of fieldwork, the City noted that FFATA system platform was still in process of being set up for use. This accounts for $151,675 of federal expenditures. Recommendation We recommend the entity implement a tracking system to remind staff of the various reports due and respective deadlines ahead of time. Managements Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program: CDBG-Entitlement Grants Cluster, AL 14.218. Criteria: The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition: During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause: The entity did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding: This is a repeat finding. Listed as 2023-005 in prior year single audit report. Effect: The entity could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Context/Sampling: During the audit, we inquired if prior year finding (2023-005) had been corrected. At the time of fieldwork, the City noted that FFATA system platform was still in process of being set up for use. This accounts for $151,675 of federal expenditures. Recommendation We recommend the entity implement a tracking system to remind staff of the various reports due and respective deadlines ahead of time. Managements Response: See corrective action plan.
The City has engaged a consultant to, among other CDBG duties, help with the FFATA reporting compliance. The corrective action will be fully implemented during the Fiscal Year 2025/2026 audit. The contact person for this corrective action is Sabrina Chavez Director of Public Services of the City of Perris.
2023-005
During the audit, we found that the Quarter 1 Performance and Expenditure Report was not submitted within the required deadline. Cause: The entity began preparing the report a few days before the deadline; however, when attempting to submit it, they encountered technical issues with the U.S. Department of the Treasury’s website, which prevented timely submission. Identification as a Repeat Finding: This is not a repeat finding. Effect: The entity could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Context/Sampling: A sample of all four quarterly P & E reports applicable under the fiscal year under audit were reviewed. Recommendation: We recommend the entity implement a tracking system to remind staff of the various reports due and respective deadlines ahead of time. Management’s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program: American Rescue Plan Act (ARPA), AL 21.027. Criteria: Part 4 of the Compliance Supplement requires the submission of a quarterly Performance and Expenditure Report. According to the SLFRF Compliance and Reporting Guidance referenced in the supplement, these reports are due by the last day of the month following the end of each quarter. Condition: During the audit, we found that the Quarter 1 Performance and Expenditure Report was not submitted within the required deadline. Cause: The entity began preparing the report a few days before the deadline; however, when attempting to submit it, they encountered technical issues with the U.S. Department of the Treasury’s website, which prevented timely submission. Identification as a Repeat Finding: This is not a repeat finding. Effect: The entity could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Context/Sampling: A sample of all four quarterly P & E reports applicable under the fiscal year under audit were reviewed. Recommendation: We recommend the entity implement a tracking system to remind staff of the various reports due and respective deadlines ahead of time. Management’s Response: See corrective action plan.
The City submitted the ARPA report two days after the due date because of the issues with the federal portal. The City will ensure that any issue with the portal is resolved early to prevent late submission. The corrective action has been implemented as of FY 2024/2025. The City’s employees responsible for this corrective action are Matthew Schenk (Director of Finance) and Stephen Ajobiewe (Finance Manager).
FAC accepted this audit on September 20, 2024 — management decision was due March 20, 2025.
During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause: The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding: This is a repeat finding. Listed as 2022-002 in prior year single audit report. Effect: The City could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Context/Sampling: A nonstatistical sample of two subrecipient agreements entered within the fiscal year under audit were selected to review FSRS submissions. This accounted for $32,405 of federal expenditures. Recommendation: We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program: CDBG-Entitlement Grants Cluster, AL 14.218 Criteria: The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition: During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe. Cause: The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding: This is a repeat finding. Listed as 2022-002 in prior year single audit report. Effect: The City could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Context/Sampling: A nonstatistical sample of two subrecipient agreements entered within the fiscal year under audit were selected to review FSRS submissions. This accounted for $32,405 of federal expenditures. Recommendation: We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See corrective action plan.
2023-005: Subaward Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA), Significant Deficiency and Noncompliance The City will implement monitoring procedures to ensure timely reporting of subaward information in line with the requirements of the Federal Funding Accountability and Transparency Act. The City’s Grants Manager will monitor the status of the subaward reporting on a quarterly basis to ensure effectiveness of the reporting procedures. The corrective action will be fully implemented during the Fiscal Year 2024/2025 audit. The contact persons for this corrective action are Sara Cortes‐dePavon (Grants Manager) and Michele Ogawa (Director of Economic Development and Housing Department) of City of Perris.
2022-002
During the audit, we noted that vendor non-suspension and debarment was not verified prior to execution of agreement entered with program funds. Cause: The City did not have controls in place to ensure vendor non-suspension/debarment was verified prior to execution of agreement. Identification as a Repeat Finding: This is not a repeat finding. Effect: The City could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Context/Sampling: A nonstatistical sample of two procurement agreements out of ten agreements were selected for testing. This accounted for $2,109,696 & $290,639 of federal expenditures. Recommendation: We recommend the City implement a tracking system to remind staff of suspension and debarment requirements. Management’s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Federal Program: American Rescue Plan Act (ARPA), AL 21.027 Criteria: Per CFR 536.270-4 – Contractors are not to be listed in the System for Award Management Exclusions. Condition: During the audit, we noted that vendor non-suspension and debarment was not verified prior to execution of agreement entered with program funds. Cause: The City did not have controls in place to ensure vendor non-suspension/debarment was verified prior to execution of agreement. Identification as a Repeat Finding: This is not a repeat finding. Effect: The City could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Context/Sampling: A nonstatistical sample of two procurement agreements out of ten agreements were selected for testing. This accounted for $2,109,696 & $290,639 of federal expenditures. Recommendation: We recommend the City implement a tracking system to remind staff of suspension and debarment requirements. Management’s Response: See corrective action plan.
2023-006: Procurement and Suspension and Debarment Requirements, Significant Deficiency and Noncompliance The City will improve its record‐keeping procedure to ensure that evidence of verification of contractors’ eligibility under the provisions of CFR 536.270‐4 is always maintained. The corrective action will be fully implemented during the Fiscal Year 2023/2024 audit. The contact persons for this corrective action are Martin Martinez (Management Analyst ‐ Public Services) and Sabrina Chavez (Director of Community Services) of the City of Perris.
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 2024.
During the audit, we noted reporting of subaward information to FSRS was not performed. Cause: The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding: This is not a repeat finding. Effect: The City could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Recommendation: We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program: CDBG-Entitlement Grants Cluster, AL 14.218. Criteria: The requirements of 2 CFR Part 170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000. Condition: During the audit, we noted reporting of subaward information to FSRS was not performed. Cause: The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Identification as a Repeat Finding: This is not a repeat finding. Effect: The City could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Recommendation: We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See Corrective Action Plan.
The City has commenced preparation of the subaward reporting. The City's Grants Manager will review the status of the City's subaward reporting on a quarterly basis to ensure compliance with the reporting requirements. The corrective action will be fully implemented during the Fiscal Year 2023/2024 audit. The contact person for the corrective action are Sara Cortes-dePavon (Grants Manager) and Michele Ogawa (Director of Economic Development and Housing department) for the City of Perris
Delay of the financial statement audit, therefore the single audit was delayed and not able to meet the required submission date. Cause: The City did not have controls in place to ensure financial statement audit was completed within a timely manner. Identification as a Repeat Finding: This is not a repeat finding. Effect: The City could jeopardize future grant funding due to program noncompliance and experience delays in the finalization of the single audit. Questioned Costs: None. Recommendation: We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program: CDBG-Entitlement Grants Cluster, AL 14.218 American Rescue Plan (ARPA) Act, AL 21.027. Criteria: As required by CFR 200.512, the single audit must be submitted to the federal audit clearinghouse within 30 days after the City receives the audit report or nine months from fiscal year-end. Condition: Delay of the financial statement audit, therefore the single audit was delayed and not able to meet the required submission date. Cause: The City did not have controls in place to ensure financial statement audit was completed within a timely manner. Identification as a Repeat Finding: This is not a repeat finding. Effect: The City could jeopardize future grant funding due to program noncompliance and experience delays in the finalization of the single audit. Questioned Costs: None. Recommendation: We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See Corrective Action Plan.
The delay in submission of the single audit report arose from a delay in completion of the audit. The City's strategy to address this delay in completion of the audit includes prompt reconciliation of account balances, especially the bank account balanes, before we commence the final audit in November of each year. The City recently hired a temporary staff who is mainly focused on assisting with speeding up the bank reconciliation process which will ultimately ensure that the year-end close is completed on time for the final audit. The corrective action will be fully implemented during the Fiscal Year 2023/2024 audit. the contact persons for this corrective action are Adrienne Morales (Accouting Supervisor), Stephen Ajobiewe (Finance Manager), and Matthew Schenk (Director of Finance) for the City of Perris.
FAC accepted this audit on June 8, 2022 — management decision was due December 8, 2022.
FAC accepted this audit on May 25, 2021 — management decision was due November 25, 2021.
During our audit, we noted that the City did not file the form SF-425, Federal Financial Report since the project started. Cause: The City is not familiar with the program requirement. Effect or Potential Effect: Not filing the report resulted in noncompliance. Questioned Costs: None. Context: See condition above for context of the finding. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: We recommended the City establish policies and procedures to ensure compliance with requirements of the grant.
Show full finding ▾Hide full finding ▴Identification of the Federal Program: Catalog of Federal Domestic Assistance (?CFDA?) Number: 11.300 CDFA Title: Public Works and Economic Development Facilities Program Federal Agency: Department of Commerce Pass-Through Entity: N/A Federal Award Number and Award Year: 07-01-07461 Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Pursuant to the 2020 Compliance Supplement, Form SF-425, Federal Financial Report ? applicable (required on a quarterly or bi-annual basis, until the end of the period performance when a final closeout Form SF-425 is submitted). Condition: During our audit, we noted that the City did not file the form SF-425, Federal Financial Report since the project started. Cause: The City is not familiar with the program requirement. Effect or Potential Effect: Not filing the report resulted in noncompliance. Questioned Costs: None. Context: See condition above for context of the finding. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: We recommended the City establish policies and procedures to ensure compliance with requirements of the grant.
2020-001 Reporting ? Internal Control and Compliance Over Reporting Identification of the Federal Program: The City has commenced filing the reports and will work with the grantor to ensure compliance with any other requirement of the grant. The responsible official is Sara Cortes-dePavon and expected implementation date will be June 30, 2021
FAC accepted this audit on February 19, 2020 — management decision was due August 19, 2020.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
FAC accepted this audit on February 5, 2018 — management decision was due August 5, 2018.
FAC accepted this audit on February 8, 2017 — management decision was due August 8, 2017.
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