FAC Explorer

Audit 405529

FY End
2025-06-30
Total Expended
$80.85M
Findings
1
Programs
25
Organization: City of Pomona (CA)
Year: 2025 Accepted: 2026-06-29
Auditor: BADAWI & ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1220804 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $23.07M Yes 0
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $21.17M Yes 1
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $17.37M Yes 0
14.U01 Emergency Housing Voucher $2.18M Yes 0
14.879 MAINSTREAM VOUCHERS $885,836 Yes 0
14.913 HEALTHY HOMES PRODUCTION PROGRAM $572,907 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $523,558 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $316,810 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $211,126 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $187,752 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $185,000 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $154,909 Yes 0
16.922 EQUITABLE SHARING PROGRAM $146,264 Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $128,156 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $118,254 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $40,000 Yes 0
21.000 Federal Equitable Sharing $25,692 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $17,255 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $15,825 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $12,782 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $12,238 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $10,783 Yes 0
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $5,949 Yes 0
14.921 OLDER ADULTS HOME MODIFICATION GRANT PROGRAM $5,289 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $910 Yes 0

Contacts

Name Title Type
QLK7V1HAF1J2 Raul Marquez Auditee
9096202040 Ahmed Badawi Auditor
No contacts on file

Notes to SEFA

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.
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.
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.
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.
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, 2025, consists of:

Finding Details

Finding 2025-001
Finding SA2025-001 (Significant Deficiency) Grantor: U.S. Department of Housing and Urban Development Program Name: Moving to Work Demonstration Assistance Listing No: 14.881 Criteria: Program participants are required to submit audited financial reporting, including the FDS when applicable, in accordance with established deadlines and reporting requirements. Timely submission is necessary to demonstrate compliance with program reporting obligations and to support effective monitoring and oversight. Condition: The City did not submit the audited Financial Data Schedule (FDS) report for fiscal year 2024 within the required reporting deadline for HUD program 14.881. The audited FDS for FY2024 was due 3/31/2025 but was not submitted until 7/22/2025. Cause: The audited FDS submission was delayed due to the delayed completion of the City’s Annual Comprehensive Financial Report (ACFR), which affected the timing of the City’s audit reporting and related submission process. Effect: Failure to submit the audited FDS timely constitutes noncompliance with program reporting requirements and may impair HUD’s ability to monitor the City’s financial condition and program compliance. Recommendation: Management should establish timelines and interim milestones for completion of the City’s Annual Comprehensive Financial Report (ACFR) that support timely completion and submission of the City’s audited FDS by the 3/31 deadline. Management's Responses:: The City concurs with the importance of timely reporting and compliance. Both FY2024 and FY2025 have reporting delays due to staffing turnover and due to the implementation of new accounting software replacing legacy software that was over 30 years old. The implementation process consumed more time than the City anticipated thus delaying timely reporting. The City expects FY2026 to show significant improvement.