Finding 1204968 (2025-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396634
Organization: City of Manteca (CA)

AI Summary

  • Core Issue: The City failed to submit required performance and evaluation reports to San Joaquin County for fiscal year 2025.
  • Impacted Requirements: This includes quarterly progress reports, annual equal employment opportunity reports, and semi-annual Minority Business Enterprise reports.
  • Recommended Follow-Up: The City should review the grant agreement to fully understand and comply with all reporting requirements moving forward.

Finding Text

Finding #SA2025-004 Reporting Compliance Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916 Criteria: Section II, Part H of the City’s grant agreement with San Joaquin County requires the City to submit the following performance and or evaluation reports to the County to facilitate mandated reporting to HUD: • A quarterly calendar report of progress and accomplishments for all funded activities, to include a quantitative list of activity beneficiary type(s); and • An annual equal employment opportunity report (HUD/EE-04) on recipient employment, containing data as of June 30th; and • A semi-annual Minority Business Enterprise Report by March 30th, indicating contract and subcontract activity during the first half of the fiscal year and, by September 30th, a report on such activity during the second half of the year; and • The recipients may be required to submit such other reports and information as HUD determines are necessary to carry out its responsibilities. Condition: City staff stated that they had not completed and submitted any reporting to the County during fiscal year 2025. Effect: The City is not in compliance with the requirements of the grant agreement. Cause: The City was unaware of the reporting requirements of the grant agreement. Recommendation: The City should review the grant agreement with the County in order to ensure that all the requirements of the agreement are understood and that reporting requirements are completed and submitted timely to the County. View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.

Corrective Action Plan

Finding #SA2025-004 Reporting Compliance Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grants/Entitlement Grants Name of Federal Agency: Department of Housing and Urban Development Pass Through Entity: San Joaquin County Community Development Department Federal Award Identification Number: A-93-916 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: The City is in the process of developing a grant management policy that will address the reporting compliance. The Finance Department is working with the departments on a timely reconciliation process. • Anticipated Completion Date: 06/30/2026

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 1204961 2025-001
    Material Weakness Repeat
  • 1204962 2025-001
    Material Weakness Repeat
  • 1204963 2025-001
    Material Weakness Repeat
  • 1204964 2025-002
    Material Weakness Repeat
  • 1204965 2025-002
    Material Weakness Repeat
  • 1204966 2025-002
    Material Weakness Repeat
  • 1204967 2025-003
    Material Weakness Repeat
  • 1204969 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $4.33M
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $640,000
20.507 FEDERAL TRANSIT FORMULA GRANTS $608,850
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $331,659
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $93,399
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $84,650
20.205 HIGHWAY PLANNING AND CONSTRUCTION $76,287
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $54,607
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $39,210