FAC Explorer

Audit 312332

FY End
2022-06-30
Total Expended
$1.98M
Findings
6
Programs
21
Organization: Humboldt County (NV)
Year: 2022 Accepted: 2023-03-22
Auditor: Drake Rose & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
422091 2022-003 Significant Deficiency - ABG
422092 2022-003 Significant Deficiency - ABG
422093 2022-003 Significant Deficiency - ABG
998533 2022-003 Significant Deficiency - ABG
998534 2022-003 Significant Deficiency - ABG
998535 2022-003 Significant Deficiency - ABG

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $208,093 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $188,468 - 0
10.665 Schools and Roads - Grants to States $164,132 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $158,726 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $146,385 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $80,529 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $57,850 - 0
15.611 Wildlife Restoration and Basic Hunter Education $31,050 - 0
93.563 Child Support Enforcement $19,360 Yes 1
97.067 Homeland Security Grant Program $14,400 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $13,156 - 0
16.606 State Criminal Alien Assistance Program $12,122 - 0
45.310 Grants to States $8,700 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $7,480 - 0
20.600 State and Community Highway Safety $5,005 - 0
20.616 National Priority Safety Programs $4,221 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3,526 - 0
21.019 Coronavirus Relief Fund $3,133 - 0
97.047 Pre-Disaster Mitigation $2,212 - 0
97.042 Emergency Management Performance Grants $1,350 - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $951 - 0

Contacts

Name Title Type
KLALL7NUE593 Gina Rackley Auditee
7756236467 Tara Larson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) presents the expenditure activityof all federal awards programs of Humboldt County (the County) for the year ended June 30, 2022. TheCounty's reporting entity is defined in Note 1 to its basic financial statements. All expenditures of federal awardsreceived directly from federal agencies as well as federal awards passed through other government agencies areincluded in the schedule. The information in this Schedule is presented in accordance with the requirements ofTitle 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selectedportion of the operations of the County, it is not intended to and does not present the financial position, changesin net assets, or cash flows of the County.
Title: Relationship to the Basic Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures of federal awards have been included in the individual funds of the County as follows:General Fund $ 1,166,761Major Special Revenue Funds 217,661Nonmajor Special Revenue Funds 534,337Major Enterprise Funds 47,247Nonmajor Enterprise Funds 14,107 $ 1,980,113

Finding Details

Finding 2022-003
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniformguidance) requires all grant recipients to ?Establish and maintain effective internal controlover the Federal award that provides reasonable assurance that the non-Federal entity ismanaging the Federal award in compliance with Federal statutes, regulations, and the termsand conditions of the Federal award.?, consistent with the Internal Control IntegratedFramework issued by the Committee of Sponsoring Organizations of the TreadwayCommission (COSO).Condition, Cause, and Effect/Potential Effect: The County did not establish and maintaineffective internal control over the reimbursement requests for this program, resulting inreimbursement requests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge of the allowablegrant expenditures, inaccurate collection of financial data, clerical errors in thereimbursements, insufficient communications between the grant manager and the grantoragency, inconsistent updating of internal records, and lack of timely updates to theinformation system to implement grantor-required changes for future reimbursements.These errors could result in unallowable costs being submitted for reimbursement, alsopotentially resulting in incorrect matching calculations.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 12 monthly reimbursement requests for thefiscal year, 8 were found by the grantor agency to be incorrect and had to be revised. Had thegrantor agency not detected the errors, the County would have been reimbursed approximately$12,500 more than what they were entitled.Repeat Finding from Prior Year: NoRecommendation: In order to ensure the accuracy of the reimbursement requests, the Countyshould enhance control procedures to ensure that a knowledgeable individual reviews grantreimbursement requests and supporting documentation for clerical accuracy and allowabilityprior to submission to the grantor agency, ensure all changes are documented in the grant files,and that reimbursement requests are submitted monthly in order to reflect the revisions infuture grant reimbursements.Views of Responsible Officials: Internal control procedures will be enhanced and supervisoryreview will be implemented to ensure proper completion of reimbursement requests.
Finding 2022-003
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniformguidance) requires all grant recipients to ?Establish and maintain effective internal controlover the Federal award that provides reasonable assurance that the non-Federal entity ismanaging the Federal award in compliance with Federal statutes, regulations, and the termsand conditions of the Federal award.?, consistent with the Internal Control IntegratedFramework issued by the Committee of Sponsoring Organizations of the TreadwayCommission (COSO).Condition, Cause, and Effect/Potential Effect: The County did not establish and maintaineffective internal control over the reimbursement requests for this program, resulting inreimbursement requests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge of the allowablegrant expenditures, inaccurate collection of financial data, clerical errors in thereimbursements, insufficient communications between the grant manager and the grantoragency, inconsistent updating of internal records, and lack of timely updates to theinformation system to implement grantor-required changes for future reimbursements.These errors could result in unallowable costs being submitted for reimbursement, alsopotentially resulting in incorrect matching calculations.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 12 monthly reimbursement requests for thefiscal year, 8 were found by the grantor agency to be incorrect and had to be revised. Had thegrantor agency not detected the errors, the County would have been reimbursed approximately$12,500 more than what they were entitled.Repeat Finding from Prior Year: NoRecommendation: In order to ensure the accuracy of the reimbursement requests, the Countyshould enhance control procedures to ensure that a knowledgeable individual reviews grantreimbursement requests and supporting documentation for clerical accuracy and allowabilityprior to submission to the grantor agency, ensure all changes are documented in the grant files,and that reimbursement requests are submitted monthly in order to reflect the revisions infuture grant reimbursements.Views of Responsible Officials: Internal control procedures will be enhanced and supervisoryreview will be implemented to ensure proper completion of reimbursement requests.
Finding 2022-003
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniformguidance) requires all grant recipients to ?Establish and maintain effective internal controlover the Federal award that provides reasonable assurance that the non-Federal entity ismanaging the Federal award in compliance with Federal statutes, regulations, and the termsand conditions of the Federal award.?, consistent with the Internal Control IntegratedFramework issued by the Committee of Sponsoring Organizations of the TreadwayCommission (COSO).Condition, Cause, and Effect/Potential Effect: The County did not establish and maintaineffective internal control over the reimbursement requests for this program, resulting inreimbursement requests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge of the allowablegrant expenditures, inaccurate collection of financial data, clerical errors in thereimbursements, insufficient communications between the grant manager and the grantoragency, inconsistent updating of internal records, and lack of timely updates to theinformation system to implement grantor-required changes for future reimbursements.These errors could result in unallowable costs being submitted for reimbursement, alsopotentially resulting in incorrect matching calculations.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 12 monthly reimbursement requests for thefiscal year, 8 were found by the grantor agency to be incorrect and had to be revised. Had thegrantor agency not detected the errors, the County would have been reimbursed approximately$12,500 more than what they were entitled.Repeat Finding from Prior Year: NoRecommendation: In order to ensure the accuracy of the reimbursement requests, the Countyshould enhance control procedures to ensure that a knowledgeable individual reviews grantreimbursement requests and supporting documentation for clerical accuracy and allowabilityprior to submission to the grantor agency, ensure all changes are documented in the grant files,and that reimbursement requests are submitted monthly in order to reflect the revisions infuture grant reimbursements.Views of Responsible Officials: Internal control procedures will be enhanced and supervisoryreview will be implemented to ensure proper completion of reimbursement requests.
Finding 2022-003
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniformguidance) requires all grant recipients to ?Establish and maintain effective internal controlover the Federal award that provides reasonable assurance that the non-Federal entity ismanaging the Federal award in compliance with Federal statutes, regulations, and the termsand conditions of the Federal award.?, consistent with the Internal Control IntegratedFramework issued by the Committee of Sponsoring Organizations of the TreadwayCommission (COSO).Condition, Cause, and Effect/Potential Effect: The County did not establish and maintaineffective internal control over the reimbursement requests for this program, resulting inreimbursement requests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge of the allowablegrant expenditures, inaccurate collection of financial data, clerical errors in thereimbursements, insufficient communications between the grant manager and the grantoragency, inconsistent updating of internal records, and lack of timely updates to theinformation system to implement grantor-required changes for future reimbursements.These errors could result in unallowable costs being submitted for reimbursement, alsopotentially resulting in incorrect matching calculations.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 12 monthly reimbursement requests for thefiscal year, 8 were found by the grantor agency to be incorrect and had to be revised. Had thegrantor agency not detected the errors, the County would have been reimbursed approximately$12,500 more than what they were entitled.Repeat Finding from Prior Year: NoRecommendation: In order to ensure the accuracy of the reimbursement requests, the Countyshould enhance control procedures to ensure that a knowledgeable individual reviews grantreimbursement requests and supporting documentation for clerical accuracy and allowabilityprior to submission to the grantor agency, ensure all changes are documented in the grant files,and that reimbursement requests are submitted monthly in order to reflect the revisions infuture grant reimbursements.Views of Responsible Officials: Internal control procedures will be enhanced and supervisoryreview will be implemented to ensure proper completion of reimbursement requests.
Finding 2022-003
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniformguidance) requires all grant recipients to ?Establish and maintain effective internal controlover the Federal award that provides reasonable assurance that the non-Federal entity ismanaging the Federal award in compliance with Federal statutes, regulations, and the termsand conditions of the Federal award.?, consistent with the Internal Control IntegratedFramework issued by the Committee of Sponsoring Organizations of the TreadwayCommission (COSO).Condition, Cause, and Effect/Potential Effect: The County did not establish and maintaineffective internal control over the reimbursement requests for this program, resulting inreimbursement requests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge of the allowablegrant expenditures, inaccurate collection of financial data, clerical errors in thereimbursements, insufficient communications between the grant manager and the grantoragency, inconsistent updating of internal records, and lack of timely updates to theinformation system to implement grantor-required changes for future reimbursements.These errors could result in unallowable costs being submitted for reimbursement, alsopotentially resulting in incorrect matching calculations.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 12 monthly reimbursement requests for thefiscal year, 8 were found by the grantor agency to be incorrect and had to be revised. Had thegrantor agency not detected the errors, the County would have been reimbursed approximately$12,500 more than what they were entitled.Repeat Finding from Prior Year: NoRecommendation: In order to ensure the accuracy of the reimbursement requests, the Countyshould enhance control procedures to ensure that a knowledgeable individual reviews grantreimbursement requests and supporting documentation for clerical accuracy and allowabilityprior to submission to the grantor agency, ensure all changes are documented in the grant files,and that reimbursement requests are submitted monthly in order to reflect the revisions infuture grant reimbursements.Views of Responsible Officials: Internal control procedures will be enhanced and supervisoryreview will be implemented to ensure proper completion of reimbursement requests.
Finding 2022-003
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniformguidance) requires all grant recipients to ?Establish and maintain effective internal controlover the Federal award that provides reasonable assurance that the non-Federal entity ismanaging the Federal award in compliance with Federal statutes, regulations, and the termsand conditions of the Federal award.?, consistent with the Internal Control IntegratedFramework issued by the Committee of Sponsoring Organizations of the TreadwayCommission (COSO).Condition, Cause, and Effect/Potential Effect: The County did not establish and maintaineffective internal control over the reimbursement requests for this program, resulting inreimbursement requests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge of the allowablegrant expenditures, inaccurate collection of financial data, clerical errors in thereimbursements, insufficient communications between the grant manager and the grantoragency, inconsistent updating of internal records, and lack of timely updates to theinformation system to implement grantor-required changes for future reimbursements.These errors could result in unallowable costs being submitted for reimbursement, alsopotentially resulting in incorrect matching calculations.Questioned Costs: None noted.Context: Based on a nonstatistical sample of all 12 monthly reimbursement requests for thefiscal year, 8 were found by the grantor agency to be incorrect and had to be revised. Had thegrantor agency not detected the errors, the County would have been reimbursed approximately$12,500 more than what they were entitled.Repeat Finding from Prior Year: NoRecommendation: In order to ensure the accuracy of the reimbursement requests, the Countyshould enhance control procedures to ensure that a knowledgeable individual reviews grantreimbursement requests and supporting documentation for clerical accuracy and allowabilityprior to submission to the grantor agency, ensure all changes are documented in the grant files,and that reimbursement requests are submitted monthly in order to reflect the revisions infuture grant reimbursements.Views of Responsible Officials: Internal control procedures will be enhanced and supervisoryreview will be implemented to ensure proper completion of reimbursement requests.