FAC Explorer

Audit 300062

FY End
2023-06-30
Total Expended
$57.21M
Findings
4
Programs
23
Organization: City of Pomona (CA)
Year: 2023 Accepted: 2024-03-28
Auditor: Badawi & Associates CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
388280 2023-001 Significant Deficiency - N
388281 2023-001 Significant Deficiency - N
964722 2023-001 Significant Deficiency - N
964723 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $16.37M - 0
14.881 Moving to Work Demonstration Program $16.01M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.84M Yes 0
16.710 Public Safety Partnership and Community Policing Grants $2.94M Yes 0
14.871 Section 8 Housing Choice Vouchers $1.76M Yes 1
14.231 Emergency Solutions Grant Program $1.56M - 0
14.879 Mainstream Vouchers $650,595 Yes 1
14.267 Continuum of Care Program $608,057 - 0
97.067 Homeland Security Grant Program $544,629 - 0
16.922 Equitable Sharing Program $340,980 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $262,704 - 0
14.218 Community Development Block Grants/entitlement Grants $185,000 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $149,325 - 0
14.896 Family Self-Sufficiency Program $137,574 - 0
14.913 Healthy Homes Production Program $123,402 - 0
20.205 Highway Planning and Construction $103,109 Yes 0
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $54,351 - 0
15.904 Historic Preservation Fund Grants-in-Aid $31,550 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $30,601 - 0
93.053 Nutrition Services Incentive Program $27,047 - 0
20.616 National Priority Safety Programs $24,800 - 0
20.600 State and Community Highway Safety $20,967 - 0
21.016 Equitable Sharing $7,374 - 0

Contacts

Name Title Type
QLK7V1HAF1J2 Dustin Andolsen Auditee
9096202499 Ahmed Badawi Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: Funds received under the various grant programs have been recorded within the general, special revenue, and capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital projects funds. Expenditures of federal awards reported on the Schedule of Expenditures of Federal Awards (Schedule) are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate. The financial reporting entity, as defined by Governmental Accounting Standards Board (GASB), consists of the primary government, which is the City of Pomona (City), organizations for which the primary government is financially accountable, and other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. The Schedule of Expenditure of Federal Awards (the Schedule) includes expenditures of federal awards for the City and its component units as disclosed in the notes to the Basic Financial Statements.
Title: Basis of Accounting Accounting Policies: Funds received under the various grant programs have been recorded within the general, special revenue, and capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital projects funds. Expenditures of federal awards reported on the Schedule of Expenditures of Federal Awards (Schedule) are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate. Funds received under the various grant programs have been recorded within the general, special revenue, and capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital projects funds. Expenditures of federal awards reported on the Schedule of Expenditures of Federal Awards (Schedule) are recognized when incurred.
Title: Relationship of Schedule of Expenditures of Federal Awards to Financial Statements Accounting Policies: Funds received under the various grant programs have been recorded within the general, special revenue, and capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital projects funds. Expenditures of federal awards reported on the Schedule of Expenditures of Federal Awards (Schedule) are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate. The accompanying Schedule presents the activity of all federal financial assistance programs of the City. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through the State of California is included in the Schedule. The Schedule was prepared only from the accounts of various grant programs and, therefore, does not present the financial position or results of operations of the City. The Schedule was prepared only from the accounts of various grant programs and, therefore, does not present the financial position or results of operations of the City.
Title: Pass-Through Entities' Identifying Number Accounting Policies: Funds received under the various grant programs have been recorded within the general, special revenue, and capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital projects funds. Expenditures of federal awards reported on the Schedule of Expenditures of Federal Awards (Schedule) are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate. When federal awards were received from a pass-through entity, the Schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the City determined that no identifying number is assigned for the program or the City was unable to obtain an identifying number from the pass-through entity.
Title: Indirect Costs Accounting Policies: Funds received under the various grant programs have been recorded within the general, special revenue, and capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital projects funds. Expenditures of federal awards reported on the Schedule of Expenditures of Federal Awards (Schedule) are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate. The City did not elect to use the 10% de minimis indirect cost rate.
Title: Federal Loan Programs with Compliance Requirements Accounting Policies: Funds received under the various grant programs have been recorded within the general, special revenue, and capital projects funds of the City. The City utilizes the modified accrual basis of accounting for the general, special revenue, and capital projects funds. Expenditures of federal awards reported on the Schedule of Expenditures of Federal Awards (Schedule) are recognized when incurred. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the accompanying schedule. The balance of loans outstanding with compliance requirements at June 30, 2023, consists of:

Finding Details

Finding 2023-001
Criteria: Public housing agencies such as the Pomona Housing Authority run by the City, per CFR § 982.405(b), must conduct supervisory quality control housing quality standards inspections on tenant units. Condition: The City did not perform the required quality control re-inspections on any units during the fiscal year ended June 30, 2023. Cause: The City had only one inspector available to inspect units during the fiscal year ended June 30, 2023. Effect: The City is not in compliance with the housing quality standards inspections requirements of the Housing Voucher Cluster program. Recommendation: We recommend the City commence quality control re-inspections as soon as possible, either by contracting with another public housing agency, or by hiring or contracting with a part-time inspector. Management’s Response: Pomona Housing Authority (PHA) acknowledges and understands CFR 982.405(b) and the requirement to conduct supervisory quality control housing quality standards inspections on tenant units. PHA had limited staff and was not able to perform all the required inspections. Since the pandemic, the PHA made it a priority to bring and keep all inspections current, including hiring a third party. In addition, an inspector retired and the other inspector moved over to a new role within the Agency. PHA has since hired another inspector as well as filled the Housing Supervisor position in order to satisfy the requirement of inspections.
Finding 2023-001
Criteria: Public housing agencies such as the Pomona Housing Authority run by the City, per CFR § 982.405(b), must conduct supervisory quality control housing quality standards inspections on tenant units. Condition: The City did not perform the required quality control re-inspections on any units during the fiscal year ended June 30, 2023. Cause: The City had only one inspector available to inspect units during the fiscal year ended June 30, 2023. Effect: The City is not in compliance with the housing quality standards inspections requirements of the Housing Voucher Cluster program. Recommendation: We recommend the City commence quality control re-inspections as soon as possible, either by contracting with another public housing agency, or by hiring or contracting with a part-time inspector. Management’s Response: Pomona Housing Authority (PHA) acknowledges and understands CFR 982.405(b) and the requirement to conduct supervisory quality control housing quality standards inspections on tenant units. PHA had limited staff and was not able to perform all the required inspections. Since the pandemic, the PHA made it a priority to bring and keep all inspections current, including hiring a third party. In addition, an inspector retired and the other inspector moved over to a new role within the Agency. PHA has since hired another inspector as well as filled the Housing Supervisor position in order to satisfy the requirement of inspections.
Finding 2023-001
Criteria: Public housing agencies such as the Pomona Housing Authority run by the City, per CFR § 982.405(b), must conduct supervisory quality control housing quality standards inspections on tenant units. Condition: The City did not perform the required quality control re-inspections on any units during the fiscal year ended June 30, 2023. Cause: The City had only one inspector available to inspect units during the fiscal year ended June 30, 2023. Effect: The City is not in compliance with the housing quality standards inspections requirements of the Housing Voucher Cluster program. Recommendation: We recommend the City commence quality control re-inspections as soon as possible, either by contracting with another public housing agency, or by hiring or contracting with a part-time inspector. Management’s Response: Pomona Housing Authority (PHA) acknowledges and understands CFR 982.405(b) and the requirement to conduct supervisory quality control housing quality standards inspections on tenant units. PHA had limited staff and was not able to perform all the required inspections. Since the pandemic, the PHA made it a priority to bring and keep all inspections current, including hiring a third party. In addition, an inspector retired and the other inspector moved over to a new role within the Agency. PHA has since hired another inspector as well as filled the Housing Supervisor position in order to satisfy the requirement of inspections.
Finding 2023-001
Criteria: Public housing agencies such as the Pomona Housing Authority run by the City, per CFR § 982.405(b), must conduct supervisory quality control housing quality standards inspections on tenant units. Condition: The City did not perform the required quality control re-inspections on any units during the fiscal year ended June 30, 2023. Cause: The City had only one inspector available to inspect units during the fiscal year ended June 30, 2023. Effect: The City is not in compliance with the housing quality standards inspections requirements of the Housing Voucher Cluster program. Recommendation: We recommend the City commence quality control re-inspections as soon as possible, either by contracting with another public housing agency, or by hiring or contracting with a part-time inspector. Management’s Response: Pomona Housing Authority (PHA) acknowledges and understands CFR 982.405(b) and the requirement to conduct supervisory quality control housing quality standards inspections on tenant units. PHA had limited staff and was not able to perform all the required inspections. Since the pandemic, the PHA made it a priority to bring and keep all inspections current, including hiring a third party. In addition, an inspector retired and the other inspector moved over to a new role within the Agency. PHA has since hired another inspector as well as filled the Housing Supervisor position in order to satisfy the requirement of inspections.