Loading...
Resolution No. 2010-062RESOLUTION NO. 2010-62 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF VERNON APPROVING AND ADOPTING CITY OF VERNON ADMINISTRATIVE POLICY RESPECTING THE CARE AND PROCEDURES FOR THE LOSS, THEFT OR DAMAGE TO CITY - OWNED PROPERTY AND THE PROPERTY OF CITY EMPLOYEES WHEREAS, on February 4, 2008, the City Council of the City of Vernon adopted Resolution No. 9540 approving the Debarment Policy relating to Federal Assistance Programs and the City of Vernon Policy respecting the care and procedures for the loss, theft or damage to city owned property; and WHEREAS, in December 2009, the County of Los Angeles acquired the services from Vazquez & Company LLP ("Vasquez") to conduct a financial compliance audit pertaining to the grant funds received by both the Vernon Police Department and Fire Department for equipment purchased with funding provided by California Emergency Management Agency for Grant Year 2006; and WHEREAS, the purpose of the audit was to evaluate each sub - recipient's programmatic and fiscal management and compliance with certain grant requirements as well as applicable Federal and State regulations; and WHEREAS, Vasquez reviewed Police Department and Fire Department procedures pertaining to equipment, supplies management and disposition, equipment inventory lists; and City policies regarding the care and procedures for loss, theft or damage to City -owned property; and WHEREAS, the findings of the audit recommended that the City amend its policy concerning the loss, theft or damage of city owned property; and WHEREAS, by memo dated May 17, 2010, the Police Department has recommended the adoption of an administrative policy respecting the care and procedures for the loss, theft or damage to City -owned property and the property of City employees to ensure compliance with all applicable Federal and State regulations, and no changes to the Debarment Policy were recommended. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF VERNON AS FOLLOWS: SECTION 1: The City Council of the City of Vernon does hereby find and determine that the recitals contained hereinabove are true and correct. SECTION 2: The City Council of the City of Vernon hereby approves and adopts the City of Vernon Administrative Policy Respecting the Care and Procedures for the Loss, Theft or Damage to City -Owned Property and the Property of City Employees, a copy of which is attached hereto as Exhibit A. SECTION 3: All resolutions, or parts of resolutions, not consistent with or in conflict with this Resolution are superceded by this Resolution, including without limitation, that part of Resolution No. 9540 approving and adopting the "City of Vernon Policy Respecting the Care and Procedures for the Loss, Theft or Damage to City -Owned Property." 2 SECTION 4: The City Clerk of the City of Vernon shall certify to the passage, approval and adoption of this resolution, and the City Clerk of the City of Vernon shall cause this resolution and the City Clerk's certification to be entered in the File of Resolutions of the Council of this City. APPROVED AND ADOPTED this 24th day of May, 2010. City Clerk i Name: Hilario Gonzales Title: Mayor /y�l rLv-tm _3_ STATE OF CALIFORNIA ) ) ss COUNTY OF LOS ANGELES ) I, Willard G. Yamaguchi, City Clerk of the City of Vernon, do hereby certify that the foregoing Resolution, being Resolution No. 2010-62, was duly passed, approved and adopted by the City Council of the City of Vernon at a regular meeting of the City Council duly held on Monday, May 24, 2010, and thereafter wasduly signed by the Mayor or Mayor Pro-Tem of the City of Vernon. Executed this <?6 day of May, 2010, at Vernon, California. (SEAL) Willard Y ma u hi, City Clerk 4 City of Vernon Administrative Policy Respecting the Care and Procedures for the Loss, Theft or Damage to City -Owned Property and the Property of City Employees PURPOSE AND SCOPE City employees are expected to properly care for City -owned property assigned or entrusted to them and to guard against the loss, theft or damage to such property. However, employees may suffer occasional loss, theft or damage to City -owned property or their own property in the performance of their duties. This policy outlines procedures for the care of City -owned property and the reporting and investigation of loss, theft or damage to City -owned property as well as to property belonging to City employees. CARE OF CITY -OWNED PROPERTY Employees shall be responsible for the safekeeping, serviceable condition, proper care, and use of City -owned property assigned or entrusted to them. a. Employees shall promptly report through their chain of command any loss, theft, damage to, or unserviceable condition of any City -owned property that is assigned or entrusted to them. b. The use of damaged or unserviceable City -owned property shall be discontinued as soon as practicable and replaced with comparable City -owned property as soon as available and following notice to a supervisor. c. Except when otherwise directed by competent authority or required by exigent circumstances, the use of City -owned property shall be limited to official purposes and in the capacity for which such property was designed. d. City -owned property shall not be thrown away, sold, traded, destroyed, or otherwise disposed of without obtaining proper authorization from the City's purchasing agent. e. In the event that any City -owned property becomes damaged or unserviceable, no employee shall attempt to repair such property without obtaining prior approval from his or her immediate supervisor. REPORTING REQUIREMENT FOR LOSS, THEFT, DAMAGE TO, OR UNSERVICEABLE CONDITION OF CITY -OWNED PROPERTY Upon discovering the loss, theft, damage to, or unserviceable condition of City -owned property, the employee making the discovery shall provide a verbal report regarding such loss, theft, damage to, or unserviceable condition to his or her immediate supervisor as soon as circumstances permit. The employee also shall submit a written report to his or her supervisor before going off duty or within the time frame directed by the supervisor. The supervisor to whom the verbal report is made shall prepare a written report regarding the lost, stolen, damaged, or unserviceable City -owned property to his or her Department Head and also shall forward the written report submitted by the employee to the Department Head. These written reports shall be used by the Department Head to investigate the reported loss, theft, damage, or unserviceable condition of City -owned property and make a determination as to whether such property should be replaced. In the event that state or federal grant funds were used to purchase the lost, stolen, damaged, or unserviceable City -owned property, the designated Grant Manager shall notify the appropriate grant agency that such property has been reported lost, stolen, damaged, or unserviceable in accordance with the grant agency's reporting procedures. Documentation of such notification shall be included in the grant file for future reference. In the event that City -owned property is reported lost or stolen, the supervisor to whom the verbal report is made shall, in addition to preparing a written report as described. above, file an incident report with the appropriate law enforcement agency to ensure that the lost or stolen City -owned property is entered into the statewide Automated Property System (APS). LOSS, THEFT OR DAMAGE TO CITY -OWNED PROPERTY BY AN EMPLOYEE OR AGENT OF ANOTHER AGENCY OR ORGANIZATION If a City employee discovers or has reason to believe that an employee or agent of another agency or organization (1) has lost, stolen, or damaged City -owned property; or (2) has otherwise caused the loss, theft, or damage to City -owned property, the City employee who discovers or has reason to believe such loss, theft, or damage has occurred shall make a verbal report to his or her immediate supervisor as soon as circumstances permit. The City employee also shall submit a written report to his or her supervisor before going off duty or within the time frame directed by the supervisor. The supervisor to whom the verbal report is made shall prepare a written report regarding the lost, stolen, or damaged City -owned property to his or her Department Head and also shall forward the written report submitted by the City employee to the -Department Head. These written reports shall be used by the Department Head to investigate the reported loss, theft, or damage of City -owned property and make a determination as to whether such property should be replaced. LOSS, THEFT, OR DAMAGE TO PROPERTY OF CITY EMPLOYEES An employee may cause the loss, theft, or damage to the personal property of another employee, whether intentionally or unintentionally, in the performance of his or her duties. Any employee who discovers the loss, theft, or damage to his or her own personal property or the personal property of another employee shall report such loss, theft, or damage as provided below. - a. The employee who discovers the loss, theft, or damage to his or her own property or the property of another shall make a verbal report to his or her immediate supervisor as soon as circumstances permit. b. The employee who discovers the loss, theft, or damage to his or her own property or the property of another shall also submit a written report before he or she goes off duty or within the time frame directed by the supervisor to whom the verbal report is made. Such written report shall be used by the supervisor to investigate the reported loss, theft, or damage. FAILURE TO COMPLY WITH THIS ADMINISTRATIVE POLICY MAY LEAD TO DISCIPLINE. CITY CLERK'S OFFICE INTEROFFICE MEMORANDUM DATE: May 25, 2010 TO: Donal O'Callaghan, City Administrator/Purchasing Agent Steve Towles, Chief of Police Mark Whitworth, Fire Chief FROM: Willard Yamaguchi, City Clerk k6 RE: Resolution No. 2010-62 - A Resolution of the City Council of the City of Vernon Approving and Adopting City of Vernon Administrative Policy Respecting the Care and Procedures for the Loss, Theft or Damage to City -owned property and the Property of City Employees Transmitted herewith is a copy of Resolution No. 2010-62 referenced above, which was approved by City Council on May 24, 2010. Thank you. WY: dj c: Resolution No. 2010-62 STAFF REPORT VERNON POLICE DEPARTMENT DATE: May 17, 2010 TO: Honorable Mayor and City Council FROM: Daniel Calleros, Captain DECEIVED MAY 1 9 2010 CITY CLERK'S OFFICE RE: Request to Amend City Policy Respecting Loss, Theft or Damaged to City Owned Property Purpose The purpose of this memorandum is to request modification of the City of Vernon policy relating to the care and procedures for loss, theft or damage to city owned property. This policy was approved by Council in February 2008, Resolution # 9540. Facts In December 2009, the County of Los Angeles acquired the services from Vasquez & Company LLP, to conduct a financial compliance audit pertaining to the grant funds received by both the Vernon Police and Fire Departments for equipment purchased with funding provided by the California Emergency Management Agency (aka Office of Homeland Security) for Grant Year 2006. The County of Los Angeles is the grant recipient and is overseeing the audit process. The purpose of the audit is to evaluate each sub -recipient's programmatic and fiscal management and compliance with certain grant requirements as well as applicable federal and state regulations. The audit was conducted in mid January by staff from Vasquez & Company LLP. As part of the audit process, auditors reviewed department procedures pertaining to equipment, supplies management and disposition, equipment inventory lists, and'City policies regarding the care and procedures for loss, theft or damage to city owned property. On March 15, 2010, 1 spoke with Senior Auditor Yvette Suarez, about the audit findings. Ms. Suarez said the audit findings recommend that the City amend the policy concerning the theft or damage of city owned property. The amendment should include a notification process in which the grant recipient (in this case the County of Los Angeles) is notified of any grant equipment that is reported lost or stolen by the sub - recipient as well as an investigative process. Suarez said the notifications process wi__I1_._.—____- F- C -4 IE MAY 1 7 2010 allow the grant recipient agency to make the necessary notifications to state and federal grant agencies. The proposed notification and investigative process was included in the City policy and has been reviewed by the City Attorney's office. Recommendation I request that the proposed City policy respecting the care and procedures for loss, theft or damage to city owned property be presented for City Council approval. Fiscal Impact None Attachments: • Proposed policy respecting the care and procedures for loss, theft or damage to city owned property • Copy of City Resolution #9450 • Copy of audit findings from Vasquez & Company LLP VERNON POLICE DEPARTMENT OFFICE MEMORANDUM TO: Donal O'Callaghan, City Administrator FROM: Steve Towles, Chief of Police SUBJECT: Cover Letter Re: Request to Amend City Policy Respecting Loss, Theft or Damage To City Owned Property DATE: May 17, 2010 Attached is a Staff Report which requests,the City Council to adopt changes to the City's existing policy regarding the loss, theft or damage to City -owned property. The existing policy was adopted February 2008, under Resolution #9540. In 2006, the Police and Fire Departments used California Emergency Management Agency (CEMA) (aka: Office of Homeland Security OHS) grant funding to purchase equipment. As part of our participation in that grant program, we were subject to a financial compliance audit by Vasquez & Company LLP, acting on behalf of the County of Los Angeles, the primary grant recipient. The audit found everything in order. It did however, recommend that the City amend its policy regarding the loss, theft or damage of city -owned property, to include a notification process in which the grant recipient (in this case the County of Los Angeles) is notified of any grant -funded equipment that is lost or stolen. The existing policy was updated with the recommended changes and forwarded to RWG. It was reviewed and approved for submittal to the City Council by RWG attorney Katrina Gonzalez. C�I�� MAY 1 7 2010 City of Vernon Administrative Policy Respecting the Care and Procedures for the Loss, Theft or Damage to City -Owned Property and the Property of City Employees PURPOSE AND SCOPE City employees are expected to properly care for City -owned property assigned or entrusted to them and to guard against the loss, theft or damage to such property. However, employees may suffer occasional loss, theft or damage to City -owned property or their own property in the performance of their duties. This policy outlines procedures for the care of City -owned property and the reporting and investigation of loss, theft or damage to City -owned property as well as to property belonging to City employees. CARE OF CITY -OWNED PROPERTY Employees shall be responsible for the safekeeping, serviceable condition, proper care, and use of City -owned property assigned or entrusted to them. a. Employees shall promptly report through their chain of command any loss, theft, damage to, or unserviceable condition of any City -owned property that is assigned or entrusted to them. b. The use of damaged or unserviceable City -owned property shall be discontinued as soon as practicable and replaced with comparable City -owned property as soon as available and following notice to a supervisor. c. Except when otherwise directed by competent authority or required by exigent circumstances, the use of City -owned property shall be limited to official purposes and in the capacity for which such property was designed. d. City -owned property shall not be thrown away, sold, traded, destroyed, or otherwise disposed of without obtaining proper authorization from the City's purchasing agent. e. In the event that any City -owned property becomes damaged or unserviceable, no employee shall attempt to repair such property without obtaining prior approval from his or her immediate supervisor. REPORTING REQUIREMENT FOR LOSS, THEFT, DAMAGE TO, OR UNSERVICEABLE CONDITION OF CITY -OWNED PROPERTY Upon discovering the loss, theft, damage to, or unserviceable condition of City -owned property, the employee making the discovery shall provide a verbal report regarding such loss, theft, damage to, or unserviceable condition to his or her immediate supervisor as soon as circumstances permit. The employee also shall submit a written report to his or her supervisor before going off duty or within the time frame directed by the supervisor. The supervisor to whom the verbal report is made shall prepare a written report regarding the lost, stolen, damaged, or unserviceable City. -owned property to his or her Department Head and also shall forward the written report submitted by the employee to the Department Head. These written reports shall be used by the Department Head to investigate the reported loss, theft, damage, or unserviceable condition of City -owned property and make a determination as to whether such property should be replaced. In the event that state or federal grant funds were used to purchase the lost, stolen, damaged, or unserviceable City -owned property, the designated Grant Manager shall notify the appropriate grant agency that such property has been reported lost, stolen, damaged, or unserviceable in accordance with the grant agency's reporting procedures. Documentation of such notification shall be included in the grant file for future reference. In the event that City -owned property is reported lost or stolen, the supervisor to whom the verbal report is made shall, in addition to preparing a written report as described. above, file an incident report with the appropriate law enforcement agency to ensure that the lost or stolen City -owned property is entered into the statewide Automated Property System (APS). LOSS, THEFT OR DAMAGE TO CITY -OWNED PROPERTY BY AN EMPLOYEE OR AGENT OF ANOTHER AGENCY OR ORGANIZATION If a City employee discovers or has reason to believe that an employee or agent of another agency or organization (1) has lost, stolen, or damaged City -owned property; or (2) has otherwise caused the loss, theft, or damage to City -owned property, the City employee who discovers or has reason to believe such loss, theft, or damage has occurred shall make a verbal report to his or her immediate supervisor as soon as circumstances permit. The City employee also shall submit a written report to his or her supervisor before going off duty or within the time frame directed by the supervisor. The supervisor to whom the verbal report is made shall prepare a written report regarding the lost, stolen, or damaged City -owned property to his or her Department Head and also shall forward the written report submitted by the City employee to the Department Head. These written reports shall be used by the Department Head to investigate the reported loss, theft, or damage of City -owned property and make a determination as to whether such property should be replaced. LOSS, THEFT, OR DAMAGE TO PROPERTY OF CITY EMPLOYEES An employee may cause the loss, theft, or damage to the personal property of another employee, whether intentionally or unintentionally, in the performance of his or her duties. Any employee who discovers the loss, theft, or damage to his or her own personal property or the personal property of another employee shall report such loss, theft, or damage as provided below. a. The employee who discovers the loss, theft, or damage to his or her own property or the property of another shall make a verbal report to his or her.immediate supervisor as soon as circumstances permit. b. The employee who discovers the loss, theft, or damage to his or her own property or the property of another shall also submit a written report before he or she goes off duty or within the time frame directed by the supervisor to whom the verbal report is made. Such written report shall be used by the supervisor to investigate the reported loss, theft, or damage. FAILURE TO COMPLY WITH THIS ADMINISTRATIVE POLICY MAY LEAD TO DISCIPLINE. 3 4 5 6 7 8' 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 (L RESOLUTION NO. 9540 A RESOLUTION.OF THE CITY COUNCIL OF THE CITY OF VERNON APPROVING AND ADOPTING CITY OF VERNON DEBARMENT POLICY RELATING TO FEDERAL ASSISTANCE PROGRAMS AND THE CITY OF VERNON POLICY RESPECTING THE CARE AND PROCEDURES FOR THE LOSS, THEFT OR DAMAGE TO CITY-OWNED"PROPERTY WHEREAS, in November 2007, the County of Los Angeles Operational Area. coordinated an assessment of grant .expenditures for State Homeland Security Grant Program for the 2005 fiscal year.(the "Grant"), which review was conducted by QIU Accountancy Corporation in accordance with standards established by the American Institute of Certified Public Accountants; and WHEREAS, the Vernon Police Department received the Grant funding to purchase a fixed satellite phone system for the City Emergency.Operations Center; and WHEREAS, the purpose of the sub -recipient monitoring was to evaluate the adequacy of the sub --recipient's programmatic and fiscal management and compliance with certain grantrequirements and applicable Federal and State regulations; and WHEREAS, the finding of the monitoring review was that the City of Vernon does not have a debarment policy or a sufficient policy to ensureadequate safeguards to prevent loss, damage or theft of City property; and WHEREAS, the purpose of a debarment policy is to ensure that there are no awards or contracts with certain parties debarred or suspended from participation in federal programs or activities in accordance with Title 28, Section 66.35 of the Code of Federal Regulations; and 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23. 24 25 26 27 28 WHEREAS, the purpose of a policy to prevent loss, damage, or theft of City. property is to ensure that the City complies with Title 28, Section 66.32(d)(3) of the Code of Federal Regulations; and WHEREAS, the debarment and loss policies are required to ensure compliance with the Grant in accordance with the recommendation of the County of Los Angeles Operational Area; and WHEREAS, the Police Chief has recommended the adoption of a debarment policy and a loss, theft or damage to city -owned property policy to ensure compliance with all applicable Federal and State regulations. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF VERNON AS FOLLOWS: SECTION I.: The City Council of the City of Vernon does hereby find and determine that the recitals contained hereinabove are true and correct. SECTION 2: The City Council of the City of Vernon hereby approves and adopts the City of Vernon Debarment Policy Relating to Federal Assistance Programs and the City of Vernon Policy Respecting the Care and Procedures for the Loss, Theft or Damage to City -Owned Property, copies of which are attached hereto and incorporated by reference as Exhibit A. - 2 - SECTION 3: The City Clerk of the City of Vernon shall 2 certify to the passage of this resolution, and thereupon and thereafter 3 the same shall be in full force and effect. 4 APPROVED AND ADOPTED this 4th day of February, 2008. 5 6 8 Name: Leonis C. Malburg 9 Title: Mayor 10 ATTEST: 11 12 &:�ii MANfJELA GIRON, CitLr Clerk- 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 STATE OF CALIFORNIA ) ss COUNTY OF LOS ANGELES ) I, MANUELA GIRON, City Clerk of the City of'Vernon, do hereby certify that the foregoing Resolution, being Resolution No. 95.40, was duly adopted by the City Council of the City of Vernon at a regular meeting of the City Council 'duly held on Monday, February 4, 2008, and thereafter was duly signed by the Mayor or Mayor Pro-Tem of the City of Vernon. (SEAL) - 4 - UELA GIRON, Ci y Clerk EXHIBIT A CITY OF VERNON POLICY RESPECTING THE CARE AND PROCEDURES FOR r THE LOSS. THEFT OR DAMAGE TO CITY-OWNED•PROPERTY (February 4, 2008) PURPOSE AND SCOPE City employees are expected to properly care for department property assigned or entrusted to them. Employees may also suffer occasional loss or damage to personal. or department property while performing their assigned duty. Certain procedures are required depending on the loss and ownership of the item. CARE OF DEPARTMENTAL PROPERTY Employees shall be responsible for the safekeeping, serviceable condition, proper care, use and replacement of department property assigned or entrusted to them. An employee's intentional or negligent abuse or misuse of department property may lead to discipline including, but not limited to the cost of repair or replacement. a) Employees shall promptly report through their chain of command, any loss, damage to, or unserviceable condition of any department issued property or equipment assigned for their use. b) The use of damaged or unserviceable department property should be discontinued as soon as practical and replaced with comparable Department property as soon as available and Cfollowing notice to a supervisor. c) Except when otherwise directed by competent authority or required. by exigent circumstances, department property shall only be used by those to whom it was, assigned. Use should be limited to official purposes and in the capacity for which it was designed. d) Department property shall not be thrown away, sold, traded, donated, destroyed, or otherwise disposed of without proper authority. e) In the event that any Department property becomes damaged or unserviceable, no employee shall attempt to repair the property without prior approval of a supervisor. REPORTING REQUIREMENT A verbal report shall be made to the employee's immediate supervisor as soon as circumstances permit. A written report shall be submitted before the employee goes off duty or within the time frame directed by the supervisor to whom the verbal report is made. LOSS OR DAMAGE OF PROPERTY OF ANOTHER Employees intentionally or unintentionally may cause damage to the real or personal property of another while performing their duties. Any employee who damages or causes to be damaged any real or personal property of another while performing their duties, regardless of jurisdiction, shall report it as provided below. a) A verbal report shall be made to the employee's immediate supervisor as soon as circumstances permit. b) A written report shall be submitted before the employee goes off duty or within the time frame directed by the supervisor to whom the verbal report, is made. DAMAGE BY PERSON OF ANOTHER AGENCY If employees of another jurisdiction cause damage to real or personal property belonging to the City, it shall be the responsibility of the.employee present or the employee responsible. for the. property to make a verbal report his/her immediate supervisor as soon as circumstances permit. The employee shall submit a written report before going.off duty or as otherwise directed by the supervisor. These written reports, accompanied by the supervisor's written report, shall promptly be forwarded to the appropriate Department Head. r CITY OF VERNON DEBARMENT POLICY RELATING TO FEDERAL ASSISTANCE PROGRAMS (February 4, 2007) All City of Vernon Homeland Security and Urban Area Security Initiative Grant purchases.must be reviewed with the Federal Excluded Parties List System (EPLS) to ensure compliance with the Federal procurement program policies and requirements. Before authorizing a requisition for equipment purchases for Homeland Security and Urban Area Security Initiative Grants, the Federal debarment listing must be reviewed to ensure vendor(s) are not debarred or suspended from participation. The debarment listing is available by viewing the on- line website at http://www.epls.gov/epls/`search.do. 1. i VAS U EZ & COMPANY LLP CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS CONSULTANTS 801 South Grand Avenue, Suite 400 ■ Los Angeles, CA 90017-4646 w Ph. (213) 629-9094 ■ Fax (213) 996-4242 ■ www.vasquezcpa.com April 21, 2010 Daniel Calleros Police Department City of Vernon 4305 S. Santa Fe Ave., Vernon, CA 90058 Subject: Grant Year 2006 Homeland Security Grant Monitoring Reports Dear Daniel Calleros: Enclosed is one (1) unbound copy of Sub -recipient Monitoring Report related to Grant Year 2006 Homeland Security Grant for the City of Vernon. Sincerely, Eden Santos Senior Audit Administrative Assistant Registered with Public Company Accounting Oversight Board Member of Private Companies Practice Section & Center for Public Company Audit Firms City of Vernon Sub -recipient Monitoring Report County of Los Angeles Homeland Security Grant Grant Year 2006 VASQU EZ & COMPANY LLP CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS CONSULTANTS - - 801 South Grand Avenue, Suite 400 ■ Los Angeles, CA 90017-4646 ■ Ph. (213) 629-9094 ■ Fax (213) 996-4242 ■ www.vasquezcpa.com Report of Independent Accountants on Applying Agreed -upon Procedures To the County of Los Angeles Los Angeles County Disaster Administrative Team We have performed the procedures enumerated in Appendices A and B (Sub -Recipient Monitoring Instrument) which were agreed to by the County of Los Angeles through the Los Angeles County Disaster Administrative Team (CDAT), solely to assist CDAT in determining whether the City of Vernon complied with the California Emergency Management Agency Grant funding requirements for Grant Year 2006. This agreed -upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the specified parties in this report. Consequently, we make no representation regarding the sufficiency of the procedures described in Appendices A and B either for the purpose for which this report has been requested or for any other purpose. Our report covered the following grants: Solution Area Obligated Amount Claimed Amount Grant Period Equipment $121,450 $121,450 Grant year 2006 The details of procedures and observations are presented in Appendices A and B of this report. We were not engaged to and did not perform an examination, the objective of which would be the expression of an opinion on compliance. Accordingly, we do not express such an opinion.. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the CDAT, the to County Auditor - Controller and the City of Vernon, and is not intended to be and should not be used by anyone other than these specified parties. V IrL- P Los Angeles, California March 10, 2010 Registered with Public Company Accounting Oversight Board Member of Private Companies Practice Section & Center for Public Company Audit Firms City of Vernon Sub -recipient Monitoring Report Table of Contents Page Report of Independent Accountants Appendices: Appendix A—A-133 Financial Reporting Requirements Appendix B — Equipment Status of Grant Year 2005 Monitoring Review Findings C a) 7 C y C C CA d C N 0 O 0 C Q U � O O N N C J N w CL ro Rl 0, U (n (7 fn U a) C N E a? CL E � aci U N � Q, 7 N U aN �t a-. L @ O N Q: E o` v 0 L N N «L+ a) L N N E O c di ai (Li di N v A=! -0 U_ 4 Q C• C. O. Q C. U N m mCl. m m CL m o) ,C C O O O O O �- 0) z lz z lz z C Q N Q C U N O C Q Y U Q d c L C @ rn cm 0) a) CL m C -0[1 C c0 C @ C �. Cc o 0 C C OD c o o N am N y E•' °c,, N0c 14c ,N w Ea'''w 070 U L U > > U 4= N N 'O 0 > N L> (0 a o to y 00- ch N O 3>-• lOp 4'co O O) E C 7 p j U NON ' a) O� CL NU N Y70U N N rr,U Q.N. a. .O N U O a) C -O C -O a) @ m 'O N -O O O C "D co N} LD fl CL o n O > aE @ E a) ' 0 C E c ca) caoi witT OT cu ro U 0 o j, v d) C c c m cn o ca N V 1-- O N OI 2 O S — O C, d) L.. uO @ (D Z N C C'.coW U U 7, C. H U QD C O a� @ U N N N to 0)CL �U' O Y > �y Q O. C. E O "O �' N N y N U N Q cl. of QC7 tp� Qc a) No yo. co NO @ a) @ �N � @ r a �'G Q' a U Cl C:jN .C�� .. C E j C >@ >@ N y U Q N Y w CO N a`oi ��- �� o 00 0@ U �- N M to CD Q X C � O N n C N C; N N C coy Lm E C tr E C LL 4J (D c n� W c - f0 14 f0 N a 47 � Q N � � C 3 d d c £ of c L° � tm c F= �O V) C a E .5 y Q 4/ O O yi50 c m n c 0 a E .o a m PI a a 10 v m o 01 44) ESN m m U p 41 U) N a C m cL V c ro N O N F N o 7 c � N n @ ny aai Q 0 m C CL n N l0 O W 41 W U/ NN O O N ' o o E0o .0 d C N N n Q) N E N C n'g C d d 3a oED N d -0(-, N a ID � � d t O d 4) } C) NN N 3[7y �;o ooa O IOU 4) c a CO N cm °?fin E N N FL Q) m o •y C d rn �. a U)o � c 3U+ /1 'O O O C> a a d o cpp b• O � O O U W �L_ O N op O 3 °n 3 'D, O $ L O O 4) N m 3 2 O w 41 > C � C N O O 4) N k ; 1 'c E a w m —cBE4r t3 a d _N 0) Q m m W C U i.-. D — D a �4 i > i7 41 - o 0 4,3 o d v o � .0 a v 0 C 0 C 0 0 C c �_ yy C U o C 0 c 0 c N N V/ C C y vJ N N U. a O C 0 cL 4) O En y O O �' 8 �? � E co c n 3 8 U co.+ N 41 N q N �C.� N N N zo z z C) 3 8 a Zo z0 zo 3 'E)m a)o ro m v ro d t c o 0 E U E c 4ci y .i>0$ 90aai o E cyc $ a�E 3ZE0 cad m �i 10n_Ti� wc.0 Cr N ¢do mc '� C vl o ��{ a� O 4) n$L �V Eo,•E N a 0n 0 y o N5c 0 m p S im n Cl.0 ;� 4) c w n n ,,§ O N ns m` c m O y N a v c E x o m 3 N to a `cc E �z=N c m ��o Em z;°v acm aaDi J E C a3a a c L '� a 4) E� C C — 4I Q C n FF d a E ID a° w y a N c> �3 c°1i N F A N E n N ' 3 a N b c m O� y E a c� y O O i W w N �j t c y R C y N n3 c4 0 s..0 3 0 c 4D 47 G ;5Lui W y a .0 7 N N N _ •p Oj m 3 U Q CL a C N N N o 3'. L C O to N N a, p t, 'o CL a v w a •g y 4; E 0° 3 n °) 0 O' n m 7 N O. Q F v > a C vac O C O N CL N O' c 47 c'.4 _ cn p N 4) 3 N'C.. n. m C `1 O. y C .N Y m N n O yN �p C O 0 4) 0� 'S c 2' U '� 0 � D O) () E n .N 4= 'CQ p .aC W N d 4) E C O O 7 C •N w C -0 0 c' an d — N �j Z' a 2 `_ CL N ry '7 C O , C N �v cti aam 0 �' > $ �Ea �N E"vE'9� o0 aci o c > U y C a0� o Q n C '' N U O vEZ a�^'N 0 `� O N m a .. ,O Y CL 3i N Cl.n J O a 0 4) Cl. ' O` cr Q 19 O N 4) +�.m `tea C C O 3vf0 N C @c p. C y C m ns0 4>>= d ,ON �c '� •C c cn lb O O E O fy/1 ° D 7 UU o O., O C E.nEo:p Eo C s 7 y y y - C y O OE) m C co y U z� O 7 C m 0. x O ..q a .$•fin nc N .��0004' f!J m 3 $:.�ma=NO 00-'r �� aci 4ci 4ci� Ea E Ea a�ic W d CDO 0 3 a .7 .a 0 at0-. O a 7 C Q '•' yq `� c o W P(U 7 N N b• O 10 L y C •[O_) £ O E N CO) O 4) LH .0 s aCL wn m m a !c0) O ZamU wT ) 0 a �0 c0 (o m is c E 7 o�C � a N N 2 C_ O C C La � c m r= c E a Q LL (D _ a) al c £ m 0 c a O m W 'D c A? La y m H a) X W n W O. C 3 ' m y CL c $ C; n c rn c c F- u U) E. c c a) N N a w E ° n = a o H • on c o v E -0 d I O a p N 7 E c O O N N U) N W 00 N T O y 0O C U O >+ O! m O W C U) a 7 J O U C ry d T n ° c v E O - N L1 N IL j a) -1 N a) I C Q N O y N a E m 7 y 7 O c O N n C al N N E d N C a rr C E ° 3 n o w N C d C N y v O n > 3vi d N a L 0 A C N a o _C ca N ; d E N w y 'o Y 0 Ol a) C acr~�ti y O C> n Q W'0 w c ate= a=8 W H u c � m O 3 fq U 3 y _ _ O_ C y 1 .ca .o 'Sc �p W `2 c a A N oEAN Lo Alt a) Yl N L7 a N O W - 'o 7 N O L-S o E y= cx o C c 'S N m O O co ' c 3a�° v v $� � c aid .N.' o - ?� N � O 1A �N{{ �Gp7 N 1�, N a a �V17 Q' 4 W N \1 g D _ X z z z° z° His z° � 9 _o o �f C a d o m 3 D o m a� E 7 U H e :.,.4. U) o.c tll -a $y C Ev ma 1O W u �o a a 11 •� a E �.a j >> oQ p° N O o x a N w� m o 2 S U Q c m �i cam' U '� cN aX'� v. �'�' � RyyS Ly) a1 .a W 7 v d2 a c vo aLc C .Q ,7 8 9 .6.u. N _O N( m m .� U)O b ai . O N d a) o' � 'fi N T 'O W F c N, w c; d O al t W CW 3 a) m a - N, £t C N m3 m� a c� Oaf oo a9iaa OO t 3S _°c cc'°m' 6° rn 2'.E ��� °'i° �p� a)EE O n. C a O y O O f7 z c'.' -a7 (n C N la y W VL C O T O yy U 2" u U y 'O Vpp1 D. O a7 a1 O N 2 fn N U)V j «'C+ N c O' (u C 0�p C a a U a� o m > Eov co d al B N o •ra N 3 �O '� C ai £ c c o T c m o c 8 m ` C a1 a7 O al H N U C N a c ry O O L� n •' C AL 7 C 'O gym N C N 8ra'�a a) N lT E c y� aE c O p C L b N O '.�0 yy 'b c U 'cZ y N O ° i; N ci La V/ Un .. ;S N 3 a' y LO O > y C 'O a) Gj V a' E Ll •c C E acr w a) W o 9; .t_. - I 7-3 2 Q tr O. a) O .,O LL a'$ lL OOi rn Oin in d a n7. u ul LL \ 0 .k f= \ ) k mE q 'CL \ � .§ 0 k \)k 77 j$] _ mZG m� LL \ k r #ka J\ 22e �Jp .w. 'a En «« o O B j LL /\ \ En m \\{CD u f r. m z= co `© B\ »k c, A 2 . \ �\ \\ � \ \2 \ 9m / k && :\e/ rH ! « � 2 ] /\ \ \ ! E \ / 4J m 0 k D \ \ \ : C ; ; CL % f f :\ # \ 10 \k of ©k G < \ to \ :