CITY OF LOS ANGELES DEPARTMENT OF RECREATION & PARKS

UEI FBTMNKK3L545 · CA · local · FY 2025-07-01 → 2026-06-30

FY2026: Under threshold

covered by another audit for 2 years; 1 year undetermined.

Fiscal year:

FY	Status	Observed	Threshold	Composition	Due	Days late	SEFA expended	Obs. % of SEFA	Own report	Covering
2026	Under threshold	$399K	$1.0M	—	2027-03-30	—	—	—	—	—
2025	Covered by parent	$836K ▲	$750K	pass-through 100% (outlay unknown)	2026-03-30	—	—	—	—	2025-06-GSAFAC-0000409337 ↗
2024	Undetermined	$248K	$750K	pass-through 100% (outlay unknown)	2025-03-30	—	—	—	—	2024-06-GSAFAC-0000360362 ↗
2023	Covered by parent	$792K ▲	$750K	pass-through 100%	2024-03-30	—	—	—	—	2023-06-GSAFAC-0000033575 ↗

Obligation: $0
Outlay: —
Subaward recv: $399K
Subaward passed: $0
Loan face value: $0
Awards: 0

▲ pass-through money only

FAC check: —
Audit type: —
Accepted: —
Auditor: —
Cognizant agency: —
Oversight agency: —

Component	Obligation	Outlay	Subaward recv	Subaward passed	Loan face value
Non-HHS federal money	$0	—	$399K	$0	$0

Relationships

Three independent link types, one card each. They overlap — the same money can appear under more than one, so never add them together.

link_type = audit_coverage

Whose single audit accounts for this entity, and whose this entity accounts for. The LINKS are standing — they apply to every year, and a gap in the observed span is a gap in FAC reporting, not a year the entity stood alone. The rolled AMOUNTS below follow the selected fiscal year, so the entity count there can be smaller than the standing list.

↑ Covered by

LOS ANGELES CITY HALL 2025-06-GSAFAC-0000409337 ↗

Standing link — declared from fac, observed FY2022–FY2025. This entity is not independently delinquent in any year; the coverer carries the filing obligation.

↓ This entity’s audit covers

Nothing — no other entity relies on this one’s audit.

link_type = corporate_parent

From SAM.gov registration: the headquarters an entity registered under, and the entities registered beneath it. A registration record, not an org chart — it does not mean the parent runs the entity’s programs. The link itself never changes, but the lists below follow the selected year: an entity only appears in years it had federal activity.

↑ Rolls up to

CITY OF LOS ANGELES YN29ZPTJ3QK8

CITY OF LOS ANGELES ZRXCMNNSUEJ1

↓ Rolls up to this entity

Nothing — no entity rolls up to this one.

derived — not a link_type

Not a stored relationship. These entities are found by taking this entity’s parent and looking up everything else registered under it — so they will not appear in any row keyed to this entity’s own UEI. Shown because the coverage lead above rests on them: if a sibling provably covers other entities, it may account for this one too.

Show the query

SELECT related_uei, link_type FROM pub.entity_link
WHERE link_type = 'corporate_parent'
  AND uei = 'YN29ZPTJ3QK8'      -- this entity's parent
  AND related_uei <> 'FBTMNKK3L545';   -- everything else under it

Entity	Provably covers	Latest status	Yrs delinq.	Latest observed
LOS ANGELES EDUCATION PARTNERSHIP ZM7UD6LK16G5	—	Not yet due	—	$6.1M
CITY OF LOS ANGELES DEP8HN43J238	—	Not yet due	—	$1.7M
CITY OF LOS ANGELES NL4ZWF6VEJT8	—	Not yet due	—	$1.2M
CITY OF LOS ANGELES WT4DW46STJ35	—	Under threshold	—	$979K
LA PUBLIC LIBRARY JALTQ7LUEHN3	—	Under threshold	—	$55K