FAC Explorer

Finding 560587 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-05-17
Audit: 356506
Organization: City of La Quinta (CA)
Auditor: Lsl LLP

AI Summary

  • Core Issue: There was a significant delay in submitting the Single Audit, leading to a finding of noncompliance.
  • Impacted Requirements: This affects compliance with federal audit submission timelines for multiple programs, including Community Development Block Grants and Emergency Management Performance Grants.
  • Recommended Follow-Up: Ensure timely submission of future audits and review processes to prevent recurrence of this issue.

Finding Text

2024-002 – Late Submission of Single Audit Significant Deficiency/Noncompliance Assistance Listing Number Program Title Federal Award Number(s) Federal Award Year Federal Agency Pass-Through Entity COVID-19 Program 14.218 Community Development Block Grants/Entitlement Grants 4.LQ.47-22; 4.LQ.48-23; and 4.LQ.49-23 2022-2023 U.S. Department of Housing and Urban Development County of Riverside No 20.205 Highway Planning and Construction NBIL(537) and NBIL(547) 2021 U.S. Department of Transportation California Department of Transportation No 97.042 Emergency Management Performance Grants 2023-006 2023 U.S. Department of Homeland Security California Governor’s Office of Homeland Security No 97.067 State Homeland Security Program 2023-0042 2023 U.S. Department of Homeland Security California Governor’s Office of Homeland Security No Criteria: Refer to Finding 2024-002 in Section II above. Condition: Refer to Finding 2024-002 in Section II above. Cause: Refer to Finding 2024-002 in Section II above. Effect: Refer to Finding 2024-002 in Section II above. Questioned Costs: None Context: Refer to Finding 2024-002 in Section II above. Repeat Finding: No Recommendation: Refer to Finding 2024-002 in Section II above. Management Response: Refer to Finding 2024-002 in Section II above.

Corrective Action Plan

Reference Number: 2024-001 Name of Contact Person: Claudia Martinez, Finance Director Corrective Action: The City agrees with the finding. The City acknowledges the importance of timely submission of the Single Audit report in accordance with Uniform Guidance 2 CFR 200.512(a) and will take corrective action to remediate this issue. The City is committed to restoring compliance with federal reporting deadlines and will continue to evaluate and implement process improvements to ensure timely completion and submission of future Single Audit reports. Proposed Completion Date: The corrective actions outlined above will be fully implemented by June 30, 2025.

Categories

Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 560588 2024-001
    Significant Deficiency
  • 560589 2024-001
    Significant Deficiency
  • 560590 2024-001
    Significant Deficiency
  • 1137029 2024-001
    Significant Deficiency
  • 1137030 2024-001
    Significant Deficiency
  • 1137031 2024-001
    Significant Deficiency
  • 1137032 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $7.06M
14.218 Community Development Block Grants/entitlement Grants $191,629
97.042 Emergency Management Performance Grants $9,950
97.067 Homeland Security Grant Program $3,936