Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-002: Noncompliance with Continuing Loan Monitoring Requirements
(Significant Deficiency/Noncompliance)
Criteria:
The City is a subrecipient of Community Development Block Grant (CDBG) funds from the U.S. Department of
Housing and Urban Development. Per the grant agreement, the City must regularly monitor loan recipients’
compliance with the loan agreement and program guidelines.
Condition:
The City is not adhering to their established policy to oversee loan compliance requirements and has not retained
adequate documentation to demonstrate ongoing adherence to these requirements.
Cause:
The noncompliance is attributed to the City being unfamiliar with the continuing loan compliance requirements
specified within the CDBG grant program and grant agreement.
Effect:
The failure to comply with the continuing loan compliance requirements poses significant risks, including:
Potential mismanagement or misuse of funds by loan recipients.
Increased likelihood of default or financial instability among borrowers.
Inaccurate financial reporting and lack of accountability.
Overall diminished effectiveness and credibility of the CDBG program.
Questioned Costs:
No questioned identified.
Context:
We tested 8 out of 79 loans that existed prior to the fiscal year ended September 30, 2024, noting the City did not
have sufficient documentation to support continuing loan compliance requirements were met. Through discussions
with the City, the City was unaware of the continuing loan compliance requirements per the grant agreement.
Repeat Finding:
No
Recommendation:
To address and rectify this noncompliance issue, it is recommended that the following actions be implemented:
Provide comprehensive training on monitoring procedures and compliance requirements.
Review grant policies checklists to ensure thorough and consistent treatment.
Establish a regular schedule for loan evaluations, document inspections, and follow-up actions.
By taking these corrective measures, the City can ensure it meets the continuing loan monitoring requirements and
supports the success and integrity of the Community Block Development program.
Management Response:
The City acknowledges the finding regarding noncompliance with the continuing loan monitoring requirements for the
Community Development Block Grant (CDBG) Home Improvement Program. We recognize the importance of
ensuring full compliance with all grant requirements to maintain the integrity and effectiveness of the program and will
implement the recommendations by September 30, 2026.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-001: Timeliness of Financial Reporting (Material Weakness/Noncompliance)
Assistance
Listing
Number Program Title
Federal Award
Number(s) Federal Agency
Pass-Through
Entity
COVID-19
Program
14.218 Community
Development
Block Grants/
Entitlement
Grants
B-15-MC-06-0520
B-20-MW-06-0520
B-22-MC-06-0520
B-23-MC-06-0520
U.S. Department
of Housing and
Urban
Development
Direct Program No
14.871,
14.879 and
14.EHV
Housing
Voucher Cluster
CA082
U.S. Department
of Housing and
Urban
Development
Direct Program
No
14.239 HOME
Investment
Partnership
Program
M-15-MC-06-0516 U.S. Department
of Housing and
Urban
Development
California Office
of Traffic Safety
No
14.228 Neighborhood
Stabilization
Program
U.S. Department
of Housing and
Urban
Development
Direct Program No
16.738 Edward Byrne
Memorial
Justice
Assistance
Grant Program
15PBJA-
21GG01225-JAGX,
15PBJA-
22GG02346-JAGX,
15PBJA-
23GG031262-JAGX
U.S. Department
of Justice
Direct Program No
16.922
Equitable
Sharing
Program
CA0193300 U.S. Department
of Justice
Direct Program No
20.205
Highway
Planning and
Construction
Cluster
ATPLNI-5164(029) U.S. Department
of Transportation
Direct Program No
20.600 and
20.608
State and
Community
Highway Safety
PT21031 U.S. Department
of Transportation
California
Department of
Transportation
No
20.106
Airport
Improvement
Program
3-06-0139-084-
2015,
3-06-0139-092-2017
U.S. Department
of Transportation
Direct Program No
21.027
COVID-19 –
Coronavirus
State and Local
Fiscal Recovery
Funds
U.S. Department
of Treasury
State of
California
Treasurer’s
Office
Yes
93.045
Aging Cluster U.S. Department
of Health and
Human Services
County of Los
Angeles Aging
and Disabilities
Department
No
93.558
Temporary
Assistance for
Needy Families
WTW19-
001/WTW22-001
U.S. Department
of Health and
Human Services
Los Angeles
County Public
Services
Department
No
97.067
Homeland
Security Grant
Program
18LA0183
2020-0095
U.S. Department
of Homeland
Security
California
Governor’s Office
of Emergency
Services
NoCriteria:
Refer to Finding 2024-001 in Section II above.
Condition:
Refer to Finding 2024-001 in Section II above.
Cause:
Refer to Finding 2024-001 in Section II above.
Effect:
Refer to Finding 2024-001 in Section II above.
Questioned Costs:
None
Context:
Refer to Finding 2024-001 in Section II above.
Repeat Finding:
No
Recommendation:
Refer to Finding 2024-001 in Section II above.
Management Response:
Refer to Finding 2024-001 in Section II above.
Finding 2024-002: Noncompliance with Continuing Loan Monitoring Requirements
(Significant Deficiency/Noncompliance)
Criteria:
The City is a subrecipient of Community Development Block Grant (CDBG) funds from the U.S. Department of
Housing and Urban Development. Per the grant agreement, the City must regularly monitor loan recipients’
compliance with the loan agreement and program guidelines.
Condition:
The City is not adhering to their established policy to oversee loan compliance requirements and has not retained
adequate documentation to demonstrate ongoing adherence to these requirements.
Cause:
The noncompliance is attributed to the City being unfamiliar with the continuing loan compliance requirements
specified within the CDBG grant program and grant agreement.
Effect:
The failure to comply with the continuing loan compliance requirements poses significant risks, including:
Potential mismanagement or misuse of funds by loan recipients.
Increased likelihood of default or financial instability among borrowers.
Inaccurate financial reporting and lack of accountability.
Overall diminished effectiveness and credibility of the CDBG program.
Questioned Costs:
No questioned identified.
Context:
We tested 8 out of 79 loans that existed prior to the fiscal year ended September 30, 2024, noting the City did not
have sufficient documentation to support continuing loan compliance requirements were met. Through discussions
with the City, the City was unaware of the continuing loan compliance requirements per the grant agreement.
Repeat Finding:
No
Recommendation:
To address and rectify this noncompliance issue, it is recommended that the following actions be implemented:
Provide comprehensive training on monitoring procedures and compliance requirements.
Review grant policies checklists to ensure thorough and consistent treatment.
Establish a regular schedule for loan evaluations, document inspections, and follow-up actions.
By taking these corrective measures, the City can ensure it meets the continuing loan monitoring requirements and
supports the success and integrity of the Community Block Development program.
Management Response:
The City acknowledges the finding regarding noncompliance with the continuing loan monitoring requirements for the
Community Development Block Grant (CDBG) Home Improvement Program. We recognize the importance of
ensuring full compliance with all grant requirements to maintain the integrity and effectiveness of the program and will
implement the recommendations by September 30, 2026.