City of TorranceLocal Government

Finding No. SA 2025-001 – Reporting Federal Assistance Listing Number: 14.218 Federal Program Title: Community Development Block Grants Cluster Entitlements/Special Purpose Cluster Federal Program Title: Community Development Block Grants/EntitlementGrants Federal Agency: U.S. Department of Housing and Urban Development Award Period: Fiscal year 2025 Program Identification Numbers: B-24-MC-06-0609 Criteria: Per the Compliance and Reporting Guidelines issued by U.S. Department of Housing and Urban Development (HUD), the City is required to complete the Cash on Hand Quarterly Report and submit it to the grantee’s HUD local field office through the Integrated Disbursement and Information System (IDIS). The field offices will review the report’s completeness and accuracy. The reporting frequency is the same as previously required of the SF-425, quarterly. The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. The following Federal fiscal year quarter reporting periods will be used for all quarterly reports. Reporting Period: Quarter 1: 10/1 – 12/31; Due Date of Report: 1/30 Reporting Period: Quarter 2: 1/1 – 3/31; Due Date of Report: 4/30 Reporting Period: Quarter 3: 4/1 – 6/31; Due Date of Report: 7/30 Reporting Period: Quarter 4: 7/1 – 9/31; Due Date of Report: 10/30 Condition: The City was unable to meet the report timeline for the following reports: Required Report: Cash on Hand Report Frequency: Quarterly Period End: September 30, 2024 Due Date: October 30, 2024 Date Submitted: February 4, 2025 Lag in Days: 97 Required Report: Cash on Hand Report Frequency: Quarterly Period End: December 31, 2024 Due Date: January 30, 2024 Date Submitted: February 4, 2025 Lag in Days: 5 Cause: Delays in submitting the required Cash on Hand Quarterly Reports occurred because the City experienced internal technical difficulties that limited its ability to access and navigate the IDIS reporting module during its first year as a direct recipient of CDBG funds. These technical issues prevented the timely completion of the reports for the first two quarters, during which the City also had no Cash on Hand to report. Once the technical problems were resolved, all subsequent reports were submitted within the required 30‑day timeframe. Effect: Remittance of federal funds may be delayed due to the delayed submission of the report. Questioned Costs: None. Recommendation: We recommend that the City strictly follow and monitor the deadline for reporting submission set forth by HUD as part of its compliance requirements. Views of Responsible Officials and Planned Corrective Actions: The City acknowledges the findings and notes that the delays were the result of internal technical issues that affected timely access to the reporting system during the first two quarters. These issues have since been resolved, and the City has met all subsequent reporting deadlines. Planned Corrective Actions: Effective May 2025, the City corrected the internal technical issues that affected access to IDIS and now verifies system accessibility prior to each reporting deadline. The City will continue to perform ongoing monitoring to ensure the reporting process remains timely and compliant going forward. Date of Implementation: May 2025 Responsible Official or Department: Community Development

Finding No. SA 2024-001 – Reporting Federal Assistance Listing Number: 16.710 Federal Program Title: Public Safety Partnership and Community Policing Federal Agency: U.S. Department of Justice Award Period: Fiscal year 2024 Program Identification Numbers: 15JCOPS-23-GG-01801-LEMH, 15JCOPS-23-GG-01920-TECP Criteria: Per Compliance and Reporting Guidelines issued by the U.S. Department of Justice for the Public Safety Partnership and Community Policing, the reports’ timeline deadlines are as follows: Performance reports for all open, active Office of Community Oriented Policing Services (COPS Office) awards are due semi-annually on August 30 and March 2. For reports due August 30, the City must report on semi-annual activities and performance for the period February 1 – July 31. For reports due March 2, the City must report on activities and performance for the period August 1 – January 31. Condition: The City was unable to meet the deadlines for the following reports: Required Report Frequency Period End Due Date Date Submitted Lag in Days COPS Progress Report – Law Enforcement Mental Health and Wellness Act Semi annual January 31, 2024 March 2, 2024 March 20, 2024 18 COPS Progress Report – COPS Technology and Equipment Program Semi annual January 31, 2024 March 2, 2024 March 25, 2024 23 Cause: The affected awards employed a non-traditional performance reporting period of August 1, 2023 to January 31, 2024, which is outside the historic performance quarterly and/or semi-annual reporting periods of January to March, April to June, July to August and October to December, that federal grant managing staff is accustomed to. Designated reporting periods and submission deadlines were not specified in the funding program’s solicitation or issued award document for reference. Additionally, a re-assignment of Police Department duties tethered to both COPS Office programs and associated grant reporting permissions incurred delays in report completion. Effect: Remittance of federal funds may be delayed due to the delayed submission of the report. Questioned Costs: None. Recommendation: We recommend that the City strictly follow and monitor the deadline for reporting submission set forth by the U.S. Department of Justice as part of its compliance requirements. Views of responsible officials and planned corrective actions: The semi-annual reporting deadlines mandated by both COPS Office grant awards have since been incorporated into the scheduled grant managing duties of responsible staff, resulting in subsequent timely reporting for both program awards. Moreover, the division responsible for said grant reports has memorialized the written procedure for confirming and communicating grant program reporting constructs for all grant awards.

Finding Number 2019-001 ? Noncompliance: Timeliness of Housing Quality Standards Inspections Major Program United States Department of Housing and Urban Development, Direct Assistance, Section 8 Choice Vouchers, CA-121 (CFDA No. 14.871). Criteria Housing Quality Standards (?HQS?) inspections must be completed every two years. Condition HQS inspections were not completed timely. Questioned Costs None noted. Perspective Information 7 out of a sample of 40 HQS inspections were not completed within the two year time period requirement. Inspections for the 7 were completed between 10 and 330 days passed the due date. Cause The City is still dealing with an unexpected departure of its Senior Housing Specialist from a couple years ago, who oversaw and historically conducted many HQS inspections. Due to the unexpected departure, the schedule for performing the inspections became compacted amongst other City employees. Effect The City was not in compliance with the requirement to conduct HQS inspections biennially. Recommendation We recommend that City management continues to review its procedures for cross-training employees to ensure that compliance requirements may be met regardless of the departure of a key employee.

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