Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles
(Significant Deficiency in Internal Control Over Compliance)
Program Identification:
Awarding Agency: U.S. Department of Health and Human Services
Program Name: Head Start Cluster
Assistance Listing No.: 93.600
Award Number: 09CH010862-05-05
Award Year: Fiscal Year Ending June 30, 2023
Awarding Agency: U.S. Department of Health and Human Services
Passed Through: State of California Department of Social Services
Program Name: CCDF Program Cluster
Assistance Listing No.: 93.575 and 93.596
Award Number: CAPP1009, C2AP2009, CCTR2028
Award Year: Fiscal Year Ending June 30, 2023
Criteria:
Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.
Condition:
In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program.
During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program.
Cause of Condition:
The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll.
Effect:
EHSD duplicated PSRP payments from multiple federal sources.
Questioned Costs:
None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively.
Recommendation:
County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly.
Views of Responsible Officials and Corrective Action Plan:
Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.