FAC Explorer

Audit 395569

FY End
2025-06-30
Total Expended
$15.58M
Findings
1
Programs
8
Organization: City of Huntington Park (CA)
Year: 2025 Accepted: 2026-03-29
Auditor: EADIE & PAYNE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1191764 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $9.19M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $4.47M Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.20M Yes 0
16.922 Equitable Sharing Program $531,253 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $104,062 Yes 0
16.710 COPS Hiring Program $42,096 Yes 0
16.738 Edward Byrnes Memorial (Justice Assistance Grant) $28,308 Yes 0
16.607 Bulletproof Vest Partnership Program $8,407 Yes 0

Contacts

Name Title Type
NPKFKTS9QQD6 Jeff Jones Auditee
3235846201 Brandon Ferrell Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of City of Huntington Park (City) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City.
The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. Such expenditures are recognized following the Cost Principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The City directly administers federal loan programs under the U.S. Department of Housing and Urban Development, which are subject to continuing compliance requirements for outstanding loans. HOME loans have continuing compliance requirements related to continuous occupancy and eligibility of the tenant. The outstanding balances on HOME loans with continuing compliance requirements total $8,895,826 as of June 30, 2025.
The City has not elected to use the 15% de minimis indirect cost rate.

Finding Details

Finding 2025-001
Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Federal Catalog Number: 21.027 Federal Agency: U.S. Department of Treasury Category of Finding: Reporting Criteria: Pursuant to the Office of Management and Budget (OMB) 2 CFR Part 200, Appendix XI, Compliance Supplement May 2024 Part 4 21.027 Coronavirus State and Local Fiscal Recovery Funds (page 4-21.027-7), the annual reporting requirement for Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) is through the submission of the initial Interim Report, quarterly Project and Expenditure Report, and the Recovery Plan Performance Report. The interim report is a one-time report that provides an initial overview of status and use of funding. The Project and Expenditure Report details the financial data, projects funded, expenditures and contracts over $50,000. The Recovery Plan Performance report is not a required report for the City due to their population size falling under the 250,000 requirement. Condition: One of the four quarterly performance reports was submitted beyond the 30 day deadline after quarter end for the Coronavirus State and Local Fiscal Recovers Funds (CSLFRF). Cause: Lack of appropriate control over reporting, mainly due to turn-over in City personnel. Effect or Potential Effect: Noncompliance may result in termination of the grants, reduction in future payments or funding amounts, repayment of federal funds already received and spent, imposed fines and penalties, reputational damage, special status for oversight and reviews, need for corrective action plan, and/or suspension or debarment. Questioned Cost: None. Context: The responsible party at the City did not timely submit the report due to turnover with the City and consultants. Statistical Sampling Validity: Not applicable. No sampling was performed. Repeat of a Prior-Year Finding: No Recommendation: The City should design and establish internal controls over reporting, which should include a process to ensure timely submission and review of reports. Management Response and Corrective Action Plan City’s Response: The City concurs with the recommendation. Corrective Action Plan: The City’s finance department has taken over reporting duties and has ensured all reporting related to CSLFRF is done on a timely basis. Planned Implementation Date: Resolved, implemented in December of 2024.