Audit 305056

FY End
2022-06-30
Total Expended
$10.14M
Findings
42
Programs
43
Organization: County of Plumas (CA)
Year: 2022 Accepted: 2024-04-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
395125 2022-001 Material Weakness Yes P
395126 2022-001 Material Weakness Yes P
395127 2022-001 Material Weakness Yes P
395128 2022-001 Material Weakness Yes P
395129 2022-001 Material Weakness Yes P
395130 2022-001 Material Weakness Yes P
395131 2022-001 Material Weakness Yes P
395132 2022-001 Material Weakness Yes P
395133 2022-001 Material Weakness Yes P
395134 2022-001 Material Weakness Yes P
395135 2022-001 Material Weakness Yes P
395136 2022-001 Material Weakness Yes P
395137 2022-001 Material Weakness Yes P
395138 2022-001 Material Weakness Yes P
395139 2022-001 Material Weakness Yes P
395140 2022-001 Material Weakness Yes P
395141 2022-001 Material Weakness Yes P
395142 2022-001 Material Weakness Yes P
395143 2022-001 Material Weakness Yes P
395144 2022-001 Material Weakness Yes P
395145 2022-001 Material Weakness Yes P
971567 2022-001 Material Weakness Yes P
971568 2022-001 Material Weakness Yes P
971569 2022-001 Material Weakness Yes P
971570 2022-001 Material Weakness Yes P
971571 2022-001 Material Weakness Yes P
971572 2022-001 Material Weakness Yes P
971573 2022-001 Material Weakness Yes P
971574 2022-001 Material Weakness Yes P
971575 2022-001 Material Weakness Yes P
971576 2022-001 Material Weakness Yes P
971577 2022-001 Material Weakness Yes P
971578 2022-001 Material Weakness Yes P
971579 2022-001 Material Weakness Yes P
971580 2022-001 Material Weakness Yes P
971581 2022-001 Material Weakness Yes P
971582 2022-001 Material Weakness Yes P
971583 2022-001 Material Weakness Yes P
971584 2022-001 Material Weakness Yes P
971585 2022-001 Material Weakness Yes P
971586 2022-001 Material Weakness Yes P
971587 2022-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.665 Schools and Roads - Grants to States $1.36M Yes 1
15.226 Payments in Lieu of Taxes $947,333 Yes 1
93.778 Medical Assistance Program $813,944 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $584,685 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $509,511 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $499,932 - 0
93.558 Temporary Assistance for Needy Families $365,556 - 0
93.563 Child Support Enforcement $359,396 - 0
93.917 Hiv Care Formula Grants $317,633 - 0
93.958 Block Grants for Community Mental Health Services $284,994 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $243,315 - 0
93.889 National Bioterrorism Hospital Preparedness Program $170,260 - 0
10.551 Supplemental Nutrition Assistance Program $134,551 - 0
97.042 Emergency Management Performance Grants $121,155 - 0
97.067 Homeland Security Grant Program $95,279 - 0
93.069 Public Health Emergency Preparedness $92,129 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $88,818 - 0
20.205 Highway Planning and Construction $83,276 Yes 1
93.994 Maternal and Child Health Services Block Grant to the States $72,627 - 0
93.667 Social Services Block Grant $54,588 - 0
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $49,402 - 0
14.241 Housing Opportunities for Persons with Aids $43,153 - 0
16.575 Crime Victim Assistance $32,608 - 0
93.659 Adoption Assistance $31,347 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $30,000 - 0
93.053 Nutrition Services Incentive Program $24,617 - 0
93.658 Foster Care_title IV-E $22,454 Yes 1
93.645 Stephanie Tubbs Jones Child Welfare Services Program $21,026 - 0
93.603 Adoption Incentive Payments $16,672 - 0
20.106 Airport Improvement Program $14,429 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $14,008 - 0
16.585 Drug Court Discretionary Grant Program $13,420 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $9,000 - 0
93.556 Promoting Safe and Stable Families $7,660 - 0
93.767 Children's Health Insurance Program $7,556 - 0
97.039 Hazard Mitigation Grant $7,398 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,848 - 0
16.922 Equitable Sharing Program $6,736 - 0
16.607 Bulletproof Vest Partnership Program $5,278 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $4,160 - 0
93.090 Guardianship Assistance $3,586 - 0
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $3,134 - 0
16.606 State Criminal Alien Assistance Program $2,000 - 0

Contacts

Name Title Type
JHUFK6X48YB5 Martee Graham Auditee
5302836429 Norman Newell, CPA Auditor
No contacts on file

Notes to SEFA

Title: 1. REPORTING ENTITY Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Plumas, California (County). The County of Plumas reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Plumas, California (County). The County of Plumas reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
Title: 2. BASIS OF ACCOUNTING Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Plumas, California (County). The County of Plumas reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. The accompanying Schedule of Expenditures of Federal Awards, is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in the notes to the County financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursements.
Title: 3. INDIRECT COST RATE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Plumas, California (County). The County of Plumas reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 4. RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Plumas, California (County). The County of Plumas reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the related federal financial assistance reports.
Title: 5. RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Plumas, California (County). The County of Plumas reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the County’s basic financial statements.
Title: 6. PASS-THROUGH ENTITIES' INDENTIFYING NUMBER Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Plumas, California (County). The County of Plumas reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the County determined that no identifying number is assigned for the program or the County was unable to obtain an identifying number from the pass-through entity and the identifying number is shown as unknown.

Finding Details

Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.