FAC Explorer

Audit 41759

FY End
2022-06-30
Total Expended
$88.75M
Findings
2
Programs
12
Organization: Sonoma County Community Development Commission (CA)
Year: 2022 Accepted: 2023-01-10
Auditor: Smith Marion & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48048 2022-002 Significant Deficiency - M
624490 2022-002 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $16.13M Yes 0
14.231 Emergency Solutions Grant Program $4.24M Yes 0
14.879 Mainstream Vouchers $3.06M Yes 0
14.238 Shelter Plus Care $931,047 - 0
14.267 Continuum of Care Program $797,407 - 0
10.415 Rural Rental Housing Loans $740,236 - 0
97.029 Flood Mitigation Assistance $523,428 - 0
14.239 Home Investment Partnerships Program $452,212 - 0
10.427 Rural Rental Assistance Payments $212,144 - 0
14.218 Community Development Block Grants/entitlement Grants $49,530 - 0
14.871 Section 8 Housing Choice Vouchers $48,782 Yes 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $1,527 - 0

Contacts

Name Title Type
QJKVLDMEA4B1 Arvan Williams Auditee
7075657512 Chad Porter Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: NOTE 01 - SCOPE OF PRESENTATIONThe accompanying schedule presents the expenditures incurred (and related awards received) by the Sonoma County Community Development Commission (Commission) that are reimbursable under federal programs of federal agencies providing financial assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount expended, if any, by the blend or discretely present component units have been included.NOTE 02 - BASIS OF ACCOUNTINGThe expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. NOTE 04 - FEDERAL LOAN ENDING BALANCEThe ending loan balance for the USDA Rural Rental Housing Loan Program.6/30/22 $-
Title: Subrecipients Accounting Policies: NOTE 01 - SCOPE OF PRESENTATIONThe accompanying schedule presents the expenditures incurred (and related awards received) by the Sonoma County Community Development Commission (Commission) that are reimbursable under federal programs of federal agencies providing financial assistance awards. For the purpose of this schedule, only the portion of the program expenditures reimbursable with such federal funds is reported in the accompanying schedule. Program expenditures in excess of the maximum federal reimbursement authorized or the portion of the program expenditures that were funded with local or other nonfederal funds are excluded from the accompanying schedule. This schedule also only includes the amounts expended by the Commission, none of the amount expended, if any, by the blend or discretely present component units have been included.NOTE 02 - BASIS OF ACCOUNTINGThe expenditures included in the accompanying schedule were reported on the accrual basis of accounting. Expenditures are recognized in the accounting period in which the related liability is incurred. Expenditures reported included any property or equipment acquisitions incurred under the federal program. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. NOTE 05 - SUBRECEIPTIENTSDuring the year the Commission sub awarded the following amounts to the listed agencies AgencyALNAmountDISABILITY SERVICES & LEGAL CENTER HOUSING ACCESS MODIFICATION $292 TOWN OF WINDSOR 89,248 ALTAMIRA LP 239 EAH INC 170,296 CITY OF ROHNERT PARK 79,909 CITY OF SEBASTOPOL 192,635 DISABILITY SERVICES & LEGAL CENTER 27,573 FAIR HOUSING ADVOCATES OF NORTHERN CALIFORNIA 77,000 CITY OF CLOVERDALE 53,768 CITY OF HEALDSBURG 9,988 SWEETWATER SPRINGS WATER IMPROVEMENT 2,640 LEGAL AID OF SONOMA COUNTY 185,000 DISABILITY SERVICES & LEGAL CENTER 52,173 LACO ASSOCIATES 2,623 subtotal14.218 943,384 AgencyALNAmountALTAMIRA LP 361 CITY OF HEALDSBURG 244,625 subtotal14.239 244,986 CATHOLIC CHARITIES OF THE DIOCESE OF SR 38,421 COMMITTEE ON THE SHELTERLESS (COTS) 232,276 SONOMA VALLEY INN OPERATING CO LLC DBA SONOMA VALLEY INN 117,100 Astro Hotel 1,027,230 ST VINCENT DE PAUL 2,261,062 SONOMA OVERNIGHT SUPPORT 85,564 WEST COUNTY COMMUNITY SERVICES 801,000 INTERFAITH SHELTER NETWORK INC 49,899 subtotal14.231 4,612,552 BURGER CONSTRUCTION 337,073 SANTA ROSA BLUEPRINT SERVICE INC DBA DIGITAL PRINTS & IMAGING 379 STEVE ALLRED DBA PACIFIC BRACING CO 148,463 subtotal97.029 485,915 CATHOLIC CHARITIES OF THE DIOCESE OF SR 338,544 HOMEFIRST SERVICES OF SANTA CLARA COUNTY 26,526 subtotal14.267 365,070 COMMUNITY ACTION PARTNERSHIP OF SONOMA COUNTY 950,000 CATHOLIC CHARITIES OF THE DIOCESE OF SR 600,000 CALIFORNIA PARENTING INSTITUTE 2,176,658 LA LUZ CENTER 374,164 NORTH BAY ORGANIZING PROJECT 3,151,548 PETALUMA PEOPLE SERVICES 2,561,737 REACH FOR HOME 440,520 RUSSIAN RIVER ALLIANCE 250,000 WEST COUNTY COMMUNITY SERVICES 2,230,311 subtotal21.023 12,734,938 Total amount sub awarded $19,386,845

Finding Details

Finding 2022-002
Criteria: The recipient of federal awards must pay each subrecipient for allowable costs within 30 days after receiving the subrecipient?s complete payment request. This requirement also applies to each subrecipient that is a unit of general-purpose local government (24 CFR section 576.203) Condition: During the course of the audit, we noted multiple instances of disbursements to subrecipients of the Emergency Solutions Grant Program were issued after 30 days. During the sampling of 17 disbursements, 2 exceeded the 30 day window. Context: The organization manages the Emergency Solutions Grant on behalf of the US Department of Housing and Urban Development (HUD). With the funds granted from HUD, the organization decided the best way to meet the needs of the community was to subaward the program's funds to multiple non-profit organizations in the community. Over the course of the fiscal year, the organization issued 164 disbursements to multiple non-profits from this federal program. The auditor sampled 17 of the disbursements with 2 of those disbursements not being sent to the requesting agency within the 30 days. Cause The organization lacked the staffing to process all invoices within the 30 day window. Effect: Compliance with 24 CFR Section 576.203 was not followed. Extrapolating the error rate of 2/17. We can estimate that 19 disbursements were late in the fiscal year. Since this is a reimbursement grant for the subrecipients, the non-profits had spent the funds and were waiting to be made whole from the program. Recommendations: Management should implement procedures to ensure timely reimbursements to subrecipients. Management Views: Management agrees with the finding and has a corrective action plan to resolve those internal control issues in the next fiscal year.
Finding 2022-002
Criteria: The recipient of federal awards must pay each subrecipient for allowable costs within 30 days after receiving the subrecipient?s complete payment request. This requirement also applies to each subrecipient that is a unit of general-purpose local government (24 CFR section 576.203) Condition: During the course of the audit, we noted multiple instances of disbursements to subrecipients of the Emergency Solutions Grant Program were issued after 30 days. During the sampling of 17 disbursements, 2 exceeded the 30 day window. Context: The organization manages the Emergency Solutions Grant on behalf of the US Department of Housing and Urban Development (HUD). With the funds granted from HUD, the organization decided the best way to meet the needs of the community was to subaward the program's funds to multiple non-profit organizations in the community. Over the course of the fiscal year, the organization issued 164 disbursements to multiple non-profits from this federal program. The auditor sampled 17 of the disbursements with 2 of those disbursements not being sent to the requesting agency within the 30 days. Cause The organization lacked the staffing to process all invoices within the 30 day window. Effect: Compliance with 24 CFR Section 576.203 was not followed. Extrapolating the error rate of 2/17. We can estimate that 19 disbursements were late in the fiscal year. Since this is a reimbursement grant for the subrecipients, the non-profits had spent the funds and were waiting to be made whole from the program. Recommendations: Management should implement procedures to ensure timely reimbursements to subrecipients. Management Views: Management agrees with the finding and has a corrective action plan to resolve those internal control issues in the next fiscal year.