Finding 572463 (2024-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-08-04
Audit: 363611
Organization: City of Inglewood (CA)
Auditor: Lsl LLP

AI Summary

  • Core Issue: Financial reporting is not timely, leading to a material weakness and noncompliance.
  • Impacted Requirements: Various federal programs under the U.S. Department of Housing and Urban Development, Justice, Transportation, and Health and Human Services.
  • Recommended Follow-Up: Address the timeliness of reporting to ensure compliance and prevent future issues.

Finding Text

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.

Categories

Subrecipient Monitoring Material Weakness Reporting

Other Findings in this Audit

  • 572461 2024-001
    Material Weakness
  • 572462 2024-001
    Material Weakness
  • 572464 2024-001
    Material Weakness
  • 572465 2024-001
    Material Weakness
  • 572466 2024-001
    Material Weakness
  • 572467 2024-001
    Material Weakness
  • 572468 2024-001
    Material Weakness
  • 572469 2024-001
    Material Weakness
  • 572470 2024-001
    Material Weakness
  • 572471 2024-001
    Material Weakness
  • 572472 2024-001
    Material Weakness
  • 572473 2024-001
    Material Weakness
  • 572474 2024-001
    Material Weakness
  • 572475 2024-001
    Material Weakness
  • 572476 2024-001
    Material Weakness
  • 572477 2024-001
    Material Weakness
  • 572478 2024-002
    Significant Deficiency
  • 1148903 2024-001
    Material Weakness
  • 1148904 2024-001
    Material Weakness
  • 1148905 2024-001
    Material Weakness
  • 1148906 2024-001
    Material Weakness
  • 1148907 2024-001
    Material Weakness
  • 1148908 2024-001
    Material Weakness
  • 1148909 2024-001
    Material Weakness
  • 1148910 2024-001
    Material Weakness
  • 1148911 2024-001
    Material Weakness
  • 1148912 2024-001
    Material Weakness
  • 1148913 2024-001
    Material Weakness
  • 1148914 2024-001
    Material Weakness
  • 1148915 2024-001
    Material Weakness
  • 1148916 2024-001
    Material Weakness
  • 1148917 2024-001
    Material Weakness
  • 1148918 2024-001
    Material Weakness
  • 1148919 2024-001
    Material Weakness
  • 1148920 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $26.65M
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $13.71M
14.239 Home Investment Partnerships Program $8.62M
14.218 Community Development Block Grants/entitlement Grants $4.65M
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.65M
14.871 Section 8 Housing Choice Vouchers $1.76M
14.879 Mainstream Vouchers $995,052
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $688,987
97.067 Homeland Security Grant Program $367,210
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $217,661
16.738 Edward Byrne Memorial Justice Assistance Grant Program $110,806
16.922 Equitable Sharing Program $86,750
20.600 State and Community Highway Safety $79,973
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $72,142
20.205 Highway Planning and Construction $-20,238