Art3_Ontario_2024_Audit InquiryCAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe.
Please see Ontario’s responses below in blue. Unfortunately, staff turnover in Accounting during the last several years resulted in a loss of historical knowledge related to the TDA
projects. Thank you.
Doreen Nunes
Assistant Finance Director
City of Ontario, Financial Services Agency
303 East B Street
Ontario, CA 91764
909-395-2352
dnunes@ontarioca.gov <mailto:dnunes@ontarioca.gov> | www.ontarioca.gov <https://linklock.titanhq.com/analyse?url=http%3A%2F%2Fwww.ontarioca.gov&data=eJxLtjUzS0w2MDY3MkwzTjVVS7FNzy9OSi5J1EvOz1XLtfX39
ooPjS-ONPMs91Irtk3JK81LLVY1McjPK0ksysxPTtRLzy9TK7JNz85PykksrgJKIRtQaptRUlKgauyoauQGROXl5XooOgGEAytU>
From: Cynthia Morningstar <cmorningstar@gosbcta.com>
Sent: Tuesday, August 13, 2024 8:52 AM
To: Doreen Nunes <DNunes@ontarioca.gov>
Cc: Brianna Martinez <bmartinez@gosbcta.com>; Ginger Koblasz <gkoblasz@gosbcta.com>; Jay Bautista <JBautista@ontarioca.gov>; Mary Ann Sy <MSy@ontarioca.gov>
Subject: RE: SBCTA - Ontario TDA FY2024 audit inquiry
Hi, Doreen.
Thank you for your quick response. Would you please provide the supporting journal entry for the $85,454? If possible, since this is the only activity in FY2024, we’d like to talk
to Fund Administration and our auditors to see if limited procedures would be adequate or if we stick to an audit. All TDA revenues were deposited into the City’s special revenue
fund for Highway User Tax and, as a result, the excess expenditures related to the TDA funded projects was absorbed by the overall available fund balance in the City’s Highway User
Tax Fund. There is no supporting journal entry to provide as there was no transfer of funds. It appears the overage was absorbed into the available fund balance in the City’s Highway
User Tax Fund in FY 2019.
Lastly, we were looking at the footnotes to the issued TDA reports and noticed there was a reference to a “Coop Agreement”. In discussing this description with Fund Administration,
they said SBCTA does not have Coop agreements with any of the cities for Article 3. Would you please send me the agreement the footnote is referring to? Once we see the agreement,
we can just modify the description in the 2024 and future reports. We believe this note relates to the Grove Avenue Trail Connection Project which was completed in March of 2021.
Please see the attached staff report regarding the project.
Thank you.
Cynthia
Cynthia Morningstar
San Bernardino County Transportation Authority
1170 West Third Street, 2nd Floor
San Bernardino, CA 92410
909.884.8276 x142 | Office
From: Doreen Nunes <DNunes@ontarioca.gov <mailto:DNunes@ontarioca.gov> >
Sent: Monday, August 12, 2024 5:20 PM
To: Cynthia Morningstar <cmorningstar@gosbcta.com <mailto:cmorningstar@gosbcta.com> >
Cc: Brianna Martinez <bmartinez@gosbcta.com <mailto:bmartinez@gosbcta.com> >; Ginger Koblasz <gkoblasz@gosbcta.com <mailto:gkoblasz@gosbcta.com> >; Jay Bautista <JBautista@ontarioca.gov
<mailto:JBautista@ontarioca.gov> >; Mary Ann Sy <MSy@ontarioca.gov <mailto:MSy@ontarioca.gov> >
Subject: FW: SBCTA - Ontario TDA FY2024 audit inquiry
CAUTION: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe.
See below for Ontario’s responses in blue.
For future communication with the City of Ontario, please include Mary Ann Sy, Accounting Supervisor. She is included in the email distribution.
Thank you.
Doreen Nunes
Assistant Finance Director
City of Ontario, Financial Services Agency
303 East B Street
Ontario, CA 91764
909-395-2352
dnunes@ontarioca.gov <mailto:dnunes@ontarioca.gov> | www.ontarioca.gov [linklock.titanhq.com] <https://linklock.titanhq.com/analyse?url=https%3A%2F%2Furldefense.com%2Fv3%2F__https%3A%2Flinklock.tita
nhq.com%2Fanalyse%3Furl%3Dhttp%2A3A%2A2F%2A2Fwww.ontarioca.gov%26data%3DeJxLtjUzS0w2MDY3MkwzTjVVS7FNzy9OSi5J1EvOz1XLtXXL9vG2jHfzSC5NzlUrtk3JK81LLVY1McjPK0ksysxPTtRLzy9TK7JNzs0vysvMSy8GCgOlkQ0ptc0oKSl
QNXZUNXIDovLycj0U3QBMmi0h__%3BJSUl%21%21NvlOg7bCjmerYEY%21Vdjga_pMMZJZMQjcaQ8bNTDsIDRPHK2JimqzzYprf_glziouVFn7zjx9HzUT5-mIq7O41n-dJL1c30fKb-K5jrFmXw%24&data=eJxVTstugkAA_Bq8aYAV0QMHK7XKU8oj4IUsCyKwgL
IryH59IemhTSZzmFcGKZsNRDyQReEGMmmRKnlLEkThCrX1olZsXYv9mESb86AtiJI2ryYj3JpvGwq7okVwlbf9olPyqk0wJGyy_g68lDulD8KBPSceJ7w6nGa3rCHZbE9CDyaK4z8pXDQVblG1ogWFzf35G4QNxCPJODBvcECdG5y4nyv7eXqiYRhW_35x4iaFFE7pT
HsbtPSZyw-iqUbArAbmlUHgykeLjTvbLSRN-OxtJoQGDUNj13-J5enG3INkMex3tAKavhUMI4gEE5UXna_ISN4Xj34bU9_TZc1ihO9H0pvuuP065DauHP5BEd_qLnas8Opb4Vlte2NEJe8D58OsC_4exxz40Fwfc6IwweqxncvJoayzLvqMJiVIyxzGD9O8alfTKRF0
tonlqeSsfl9OuqgV9ZOx6NHd4hyzon0Fx0Zm5Xt3Yr4nLevzU7bXQrNMNUNAgL_pyVKXyu5YhwMnrn8AAfqqHg%%>
From: Cynthia Morningstar <cmorningstar@gosbcta.com <mailto:cmorningstar@gosbcta.com> >
Sent: Monday, August 12, 2024 3:34 PM
To: Doreen Nunes <DNunes@ontarioca.gov <mailto:DNunes@ontarioca.gov> >; Jay Bautista <JBautista@ontarioca.gov <mailto:JBautista@ontarioca.gov> >
Cc: Brianna Martinez <bmartinez@gosbcta.com <mailto:bmartinez@gosbcta.com> >; Ginger Koblasz <gkoblasz@gosbcta.com <mailto:gkoblasz@gosbcta.com> >
Subject: SBCTA - Ontario TDA FY2024 audit inquiry
Good afternoon.
I am in the process of determining whether a TDA audit is required for your city. SBCTA has contracted Crowe LLP as our TDA/MSI auditors for FY2024 and they will be contacting you,
shortly.
I have attached an excerpt from the FY2023 TDA audit report for your reference. Per SBCTA’s Fund Administration department, the city was awarded $32,835 for transit stop access and
$67,050 for bus stop installation. I have the following questions:
* Has there been any expenditures on these projects for the period ending in FY2024? No, however, we anticipate we will be going to construction for the two projects included above
in FY 2024-25.
* Per the attached, Highway User Tax monies is to be used in FY2024 to eliminate the TDA fund deficit. Has that occurred as of FY2024? Yes.
Please let me know as soon as possible so I can direct the auditors.
Thank you.
Cynthia
Cynthia Morningstar
San Bernardino County Transportation Authority
1170 West Third Street, 2nd Floor
San Bernardino, CA 92410
909.884.8276 x142 | Office
The information in this e-mail and any attachments are for the sole use of the intended recipient and may contain privileged and confidential information. If you are not the intended
recipient, any use, disclosure, copying or distribution of this message or attachment is strictly prohibited. If you believe that you have received this e-mail in error, please contact
the sender immediately and delete the e-mail and all of its attachments.
the sender immediately and delete the e-mail and all of its attachments.
801 Cell: 626.630.6127
The information in this e-mail and any attachments are for the sole use of the intended recipient and may contain privileged and confidential information. If you are not the intended
recipient, any use, disclosure, copying or distribution of this message or attachment is strictly prohibited. If you believe that you have received this e-mail in error, please contact
the sender immediately and delete the e-mail and all of its attachments.