FAC Explorer

Audit 30610

FY End
2022-06-30
Total Expended
$57.47M
Findings
6
Programs
39
Organization: City of Pasadena (CA)
Year: 2022 Accepted: 2023-04-10
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28415 2022-001 Significant Deficiency - L
28416 2022-001 Significant Deficiency - L
28417 2022-002 Significant Deficiency - I
604857 2022-001 Significant Deficiency - L
604858 2022-001 Significant Deficiency - L
604859 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.90M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $3.04M Yes 0
14.267 Continuum of Care Program $2.94M - 0
14.231 Emergency Solutions Grant Program $1.49M - 0
17.278 Wia Dislocated Worker Formula Grants $1.34M - 0
16.922 Equitable Sharing Program $1.24M - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.22M Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $936,495 - 0
20.205 Highway Planning and Construction $916,575 - 0
14.871 Section 8 Housing Choice Vouchers $514,867 - 0
14.218 Community Development Block Grants/entitlement Grants $509,851 Yes 1
17.259 Wia Youth Activities $488,239 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $473,481 - 0
17.258 Wia Adult Program $462,691 - 0
14.248 Community Development Block Grants_section 108 Loan Guarantees $431,748 - 0
93.268 Immunization Cooperative Agreements $390,663 - 0
20.500 Federal Transit_capital Investment Grants $341,168 - 0
93.994 Maternal and Child Health Services Block Grant to the States $289,473 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $273,159 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $266,846 - 0
97.067 Homeland Security Grant Program $229,176 - 0
20.516 Job Access and Reverse Commute Program $201,868 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $201,063 - 0
93.558 Temporary Assistance for Needy Families $162,299 - 0
20.600 State and Community Highway Safety $161,019 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $138,284 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $137,176 - 0
93.940 Hiv Prevention Activities_health Department Based $120,198 - 0
93.778 Medical Assistance Program $115,799 - 0
16.827 Justice Reinvestment Initiative $91,121 - 0
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $84,781 - 0
14.239 Home Investment Partnerships Program $84,427 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $81,817 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $72,118 - 0
14.241 Housing Opportunities for Persons with Aids $54,811 - 0
15.507 Watersmart (sustaining and Manage America's Resources for Tomorrow) $49,184 - 0
15.530 Water Conservation Field Services Program (wcfsp) $48,391 - 0
97.039 Hazard Mitigation Grant $44,087 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $10,261 - 0

Contacts

Name Title Type
JK7YAK6HPFM6 Armine Trashian Auditee
6267447497 Robert J Callanan Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Pasadena (the City) under programs of the federal government as well as federal financial assistance passed through other government agencies for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial statements of the City. The Citys reporting entity is defined in Note 1 of the notes to the Citys financial statements.NOTE 2SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the modified accrual basis of accounting for governmental funds and the accrual basis for proprietary funds, which is described in Note 1 of the notes to the Citys financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. The information in the SEFA is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass through entity identifying numbers are identified where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Criteria or specific requirement: Program regulations require that the City submit the Consolidated Annual Performance and Evaluation Report (CAPER) 90 days after the close of the program year. Condition: The City submitted the report beyond the 90-day requirement. Questioned costs: None Context: The Consolidated Annual Performance and Evaluation Report was not submitted within the 90 days. Cause: The City was unable to reconcile year-end close and hold a public meeting within the 90 days. Effect: The required report was not submitted within a timely manner. Repeat finding: No Recommendation: We recommend that the City review its procedures to ensure timely submissions for all reporting requirements. Views of responsible officials: Management agrees with the recommendation.
Finding 2022-001
Criteria or specific requirement: Program regulations require that the City submit the Consolidated Annual Performance and Evaluation Report (CAPER) 90 days after the close of the program year. Condition: The City submitted the report beyond the 90-day requirement. Questioned costs: None Context: The Consolidated Annual Performance and Evaluation Report was not submitted within the 90 days. Cause: The City was unable to reconcile year-end close and hold a public meeting within the 90 days. Effect: The required report was not submitted within a timely manner. Repeat finding: No Recommendation: We recommend that the City review its procedures to ensure timely submissions for all reporting requirements. Views of responsible officials: Management agrees with the recommendation.
Finding 2022-002
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. The City should have internal controls designed to ensure compliance with those provisions. Condition: The City was not able to provide supporting documentation that the City verified the vendor was not suspended or debarred prior to entering the transaction. Questioned Costs: None. Context: Support could not be provided for one of three vendors. Cause: The City did not maintain supporting documentation that the verification of suspension or debarment was performed prior to entering into the contract. Effect: The auditor noted no instances of noncompliance with the provisions of suspension and debarment; however, we were not able to verify that the City followed their internal controls to ensure the vendor was not suspended or debarred prior to entering the transaction. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure that documentation of the verification process for suspension and debarment is maintained to support the City's internal control over compliance. View of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-001
Criteria or specific requirement: Program regulations require that the City submit the Consolidated Annual Performance and Evaluation Report (CAPER) 90 days after the close of the program year. Condition: The City submitted the report beyond the 90-day requirement. Questioned costs: None Context: The Consolidated Annual Performance and Evaluation Report was not submitted within the 90 days. Cause: The City was unable to reconcile year-end close and hold a public meeting within the 90 days. Effect: The required report was not submitted within a timely manner. Repeat finding: No Recommendation: We recommend that the City review its procedures to ensure timely submissions for all reporting requirements. Views of responsible officials: Management agrees with the recommendation.
Finding 2022-001
Criteria or specific requirement: Program regulations require that the City submit the Consolidated Annual Performance and Evaluation Report (CAPER) 90 days after the close of the program year. Condition: The City submitted the report beyond the 90-day requirement. Questioned costs: None Context: The Consolidated Annual Performance and Evaluation Report was not submitted within the 90 days. Cause: The City was unable to reconcile year-end close and hold a public meeting within the 90 days. Effect: The required report was not submitted within a timely manner. Repeat finding: No Recommendation: We recommend that the City review its procedures to ensure timely submissions for all reporting requirements. Views of responsible officials: Management agrees with the recommendation.
Finding 2022-002
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. The City should have internal controls designed to ensure compliance with those provisions. Condition: The City was not able to provide supporting documentation that the City verified the vendor was not suspended or debarred prior to entering the transaction. Questioned Costs: None. Context: Support could not be provided for one of three vendors. Cause: The City did not maintain supporting documentation that the verification of suspension or debarment was performed prior to entering into the contract. Effect: The auditor noted no instances of noncompliance with the provisions of suspension and debarment; however, we were not able to verify that the City followed their internal controls to ensure the vendor was not suspended or debarred prior to entering the transaction. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure that documentation of the verification process for suspension and debarment is maintained to support the City's internal control over compliance. View of Responsible Officials: There is no disagreement with the audit finding.