FAC Explorer

Audit 396507

FY End
2025-06-30
Total Expended
$270.36M
Findings
26
Programs
98
Organization: County of Ventura (CA)
Year: 2025 Accepted: 2026-03-30
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1204880 2025-001 Material Weakness Yes I
1204881 2025-002 Material Weakness Yes AB
1204882 2025-001 Material Weakness Yes I
1204883 2025-002 Material Weakness Yes AB
1204884 2025-003 Material Weakness Yes L
1204885 2025-003 Material Weakness Yes L
1204886 2025-003 Material Weakness Yes L
1204887 2025-003 Material Weakness Yes L
1204888 2025-003 Material Weakness Yes L
1204889 2025-003 Material Weakness Yes L
1204890 2025-003 Material Weakness Yes L
1204891 2025-004 Material Weakness Yes N
1204892 2025-004 Material Weakness Yes N
1204893 2025-004 Material Weakness Yes N
1204894 2025-004 Material Weakness Yes N
1204895 2025-004 Material Weakness Yes N
1204896 2025-004 Material Weakness Yes N
1204897 2025-004 Material Weakness Yes N
1204898 2025-005 Material Weakness Yes L
1204899 2025-005 Material Weakness Yes L
1204900 2025-005 Material Weakness Yes L
1204901 2025-006 Material Weakness Yes N
1204902 2025-006 Material Weakness Yes N
1204903 2025-007 Material Weakness Yes P
1204904 2025-008 Material Weakness Yes L
1204905 2025-009 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.563 CHILD SUPPORT SERVICES $14.73M Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $4.55M Yes 2
93.323 COVID-19 - EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $4.14M Yes 3
93.090 GUARDIANSHIP ASSISTANCE $2.48M Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $2.36M Yes 0
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $1.70M Yes 0
93.268 COVID-19 - IMMUNIZATION COOPERATIVE AGREEMENTS $1.64M Yes 0
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $1.39M Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $1.38M Yes 0
16.833 NATIONAL SEXUAL ASSAULT KIT INITIATIVE $1.06M Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $809,291 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $733,656 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $634,949 Yes 0
93.659 ADOPTION ASSISTANCE $614,153 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $595,460 Yes 0
14.218 COVID-19 - COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $574,506 Yes 2
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $572,769 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $566,995 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $536,576 Yes 0
93.917 HIV CARE FORMULA GRANTS $509,192 Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $502,368 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $452,925 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $447,971 Yes 0
14.912 LEAD HAZARD CONTROL CAPACITY BUILDING $433,373 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $420,391 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $402,632 Yes 0
93.658 FOSTER CARE TITLE IV-E $380,427 Yes 0
14.920 LEAD HAZARD CONTROL FOR HIGH RISK AREAS $376,491 Yes 0
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $371,125 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $355,675 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $351,467 Yes 0
17.259 WIOA YOUTH ACTIVITIES $345,204 Yes 0
93.526 COVID-19 - GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $338,663 Yes 0
16.922 EQUITABLE SHARING PROGRAM $338,311 Yes 0
17.270 REENTRY EMPLOYMENT OPPORTUNITIES $331,324 Yes 0
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $323,827 Yes 0
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $303,668 Yes 0
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $299,949 Yes 0
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $295,987 Yes 1
66.046 CLIMATE POLLUTION REDUCTION GRANTS $285,875 Yes 0
93.354 COVID-19 - PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $272,927 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $265,651 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $251,968 Yes 1
97.036 COVID-19 - DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $243,609 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $228,910 Yes 0
16.320 ACADEMIC-BASED DRUG FIELD TESTING AND TRAINING INITIATIVE $227,516 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $222,522 Yes 0
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $211,246 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $176,830 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $175,850 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $165,572 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $165,393 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $149,412 Yes 0
17.258 WIOA ADULT PROGRAM $142,341 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $136,214 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $131,320 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $122,131 Yes 0
93.470 SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS $121,542 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $117,457 Yes 0
93.150 HIV PREVENTION PROGRAMS FOR WOMEN $115,598 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $109,105 Yes 0
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $108,646 Yes 0
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $97,059 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $91,717 Yes 0
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $90,732 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $85,722 Yes 0
20.507 FEDERAL TRANSIT FORMULA GRANTS $85,665 Yes 0
20.600 STATE ACCESS TO THE OIL SPILL LIABILITY TRUST FUND $84,288 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $83,650 Yes 0
97.152 REHABILITATION OF HIGH HAZARD POTENTIAL DAMS GRANT PROGRAM $81,646 Yes 0
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $81,135 Yes 0
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $70,541 Yes 0
10.704 LAW ENFORCEMENT AGREEMENTS $70,499 Yes 0
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $58,871 Yes 0
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $58,553 Yes 0
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $58,400 Yes 0
16.575 CRIME VICTIM ASSISTANCE $57,662 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $50,635 Yes 0
16.U01 ERADICATION SUPPRESSION FY 2024 DEA DOMESTIC CANNABIS ERADICATION SUPPRESSION PROGRAM $50,000 Yes 0
16.741 DNA BACKLOG REDUCTION PROGRAM $49,318 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $44,882 Yes 0
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $35,321 Yes 0
10.693 WATERSHED RESTORATION AND ENHANCEMENT AGREEMENT AUTHORITY $35,000 Yes 0
16.036 COMPREHENSIVE FORENSIC DNA ANALYSIS GRANT PROGRAM $34,512 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $33,884 Yes 2
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $30,927 Yes 0
97.039 HAZARD MITIGATION GRANT $27,412 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $25,392 Yes 0
10.025 PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE $24,183 Yes 0
15.664 FISH AND WILDLIFE COORDINATION AND ASSISTANCE $20,000 Yes 0
16.U01 ERADICATION SUPPRESSION FY 2025 DEA DOMESTIC CANNABIS ERADICATION SUPPRESSION PROGRAM $16,838 Yes 0
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $12,674 Yes 0
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $10,384 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $9,429 Yes 0
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $8,602 Yes 0
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $5,582 Yes 0
90.404 HAVA ELECTION SECURITY GRANTS $2,516 Yes 0
45.310 AMERICAN LATINO MUSEUM INTERNSHIP AND FELLOWSHIP INITIATIVE $500 Yes 0

Contacts

Name Title Type
HG2JKZYYTUT3 Jason McGuire Auditee
8056543153 David Showalter Auditor
No contacts on file

Notes to SEFA

When federal awards were received from a pass-through entity, the Schedule shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the County has 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.
The California Department of Aging considers other closely-related pass-through programs by the State of California (State) to be included with the Aging Cluster, in accordance with 2 CFR 200.1.
Except for Medi-Cal administrative expenditures, Medi-Cal and Medicare program expenditures are excluded from the Schedule. These expenditures represent fees for services; therefore, neither is considered a federal award program of the County for purposes of the Schedule or in determining major programs. The County assists the State in determining eligibility and provides Medi-Cal and Medicare services through County-owned health facilities. Medi-Cal administrative expenditures are included in the Schedule as they do not represent fees for services.
The County participates in federal programs where payments are received in arrears because eligibility, as determined by the federal agency, is determined in arrears. The County reports expenditures on the Schedule when the granting agency has approved the project and County incurred the eligible expenditures. The following summarizes the timing of when the amounts were recognized on the Schedule: Disaster Grants – Public Assistance (Presidentially Declared Disasters), Assistance Listing No. 97.036 Program NameDirect or Pass-Through Entity Identifying NumberFederal Expenditures Incurred Prior to FY 2025Federal Expenditures Incurred in FY 2025TotalDR 4482: Category AAA NCS Food Box Cost #2111-00000303,311$ -$ 303,311$ COVID-19 - Disaster Grants - Public Assistance (Presidentially FEMA-4482-DR, CA Declared Disaster) - Management Cost CAT-ZFEMA-4482-DR-CA, CAL OES ID 111-000002,702,899 - 2,702,899 COVID19-Vaccinations Project#684214FEMA-4482-DR-CA, Cal OES ID: 111-00000401,509 - 401,509 COVID19-Vaccinations Project#168694FEMA-4482-DR-CA, Cal OES ID: 111-00000247,695 - 247,695 VCFPD-COVID19 DR4482 CAT B111-91041923,026 - 923,026 VCFPD-COVID19 DR4482 CAT B111-00000568,732 - 568,732 VCFPD-COVID19 DR4482 CAT Z111-9104155,215 - 55,215 California Severe Winter Storms - Dec 2022 DR4683 CAT B111-91041932,017 - 932,017 California Severe Winter Storms - Dec 2022 DR4683 CAT C111-91041211,941 - 211,941 California Severe Winter Storms - Feb 2023 DR4699 CAT B111-91041414,720 - 414,720 California Severe Winter Storms - Feb 2023 DR4699 CAT C111-9104123,827 - 23,827 California Severe Winter Storms - Feb 2023 DR4699 CAT Z111-9104129,236 - 29,236 California Severe Winter Storms - Feb 2024 DR4769 CAT B111-91041216,106 - 216,106 DR-4683 CA SEVERE WINTER STORMS PROJECT 722462CAL OES ID: 111-0000068,509 - 68,509 DR-4683 CA SEVERE WINTER STORMS PROJECT 737135CAL OES ID: 111-0000025,392 - 25,392 DR4482 COVID-19: Vaccination EffortsCal OES ID 111-000004,866,278 - 4,866,278 Public Assistance Grants ProgramFEMA-4683-DR-CA, Cal OES ID: 111-0000048,581 - 48,581 COVID-19 - Disaster Grants - Public Assistance (Presidentially FEMA-4482-DR, CA Declared Disaster) - Vaccines #1FEMA-4482-DR-CA, CAL OES ID 111-00000149,508 - 149,508 COVID-19 - Disaster Grants - Public Assistance (Presidentially FEMA-4482-DR, CA Declared Disaster) - Vaccines #2FEMA-4482-DR-CA, CAL OES ID 111-00000585,362 - 585,362 COVID-19 - Disaster Grants - Public Assistance (Presidentially FEMA-4482-DR, CA Declared Disaster) - COVID-19 Testing Efforts #1 FEMA-4482-DR-CA, CAL OES ID 111-00000(13,080) - (13,080) COVID-19 - Disaster Grants - Public Assistance (Presidentially FEMA-4482-DR, CA Declared Disaster) - COVID-19 Testing Efforts #5 FEMA-4482-DR-CA, CAL OES ID 111-000001,539,389 - 1,539,389 COVID-19 - Disaster Grants - Public Assistance (Presidentially FEMA-4482-DR, CA Declared Disaster) - Sheriff's Beach PatrolFEMA-4482-DR-CA, CAL OES ID 111-00000239,344 - 239,344 COVID-19 - Disaster Grants - Public Assistance (Presidentially FEMA-4482-DR, CA Declared Disaster) - NCS Project Roomkey #1FEMA-4482-DR-CA, CAL OES ID 111-00000(228,972) - (228,972) COVID-19 - Disaster Grants - Public Assistance (Presidentially FEMA-4482-DR, CA Declared Disaster) - EOC Expenses #3FEMA-4482-DR-CA, CAL OES ID 111-00000919,101 - 919,101 COVID-19 - Disaster Grants - Public Assistance (Presidentially FEMA-4482-DR, CA Declared Disaster) - Emergency NCS Expenses #3FEMA-4482-DR-CA, CAL OES ID 111-00000682,449 - 682,449 Public Assistance Grants (DR:4683: California Severe Winter Storms, Flooding, Landslides and Mudslides)FEMA 4683-DR-CA, CalOES ID: 111-0000243,609 - 243,609 Total16,155,704$ -$ 16,155,704$

Finding Details

Finding 2025-001
Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No.: 10.557 Federal Grantor: U.S. Department of Agriculture Passed-through: California Department of Public Health Award No.: 22-10307 Award Year: 2022 Compliance Requirement: Procurement and Suspension and Debarment Type of Finding: Material Weakness in Internal Control over Compliance and Instance of Non-Compliance Criteria: 2 CFR section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR 200.327 Contract provisions. The recipient's or subrecipient's contracts must contain the applicable provisions described in Appendix II to Part 200—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards. Condition: During our testing of the County’s provisions for procurement requirements, we noted the following: 1.For three (3) out of three (3) contracts selected for testing, the County did not include theapplicable provisions described in 2 CFR 200 Appendix II. 2.For one (1) out of three (3) contracts selected for testing, the County could not provide acopy of the approved contract. 3.For three (3) out of three (3) contracts tested, we noted that there was no evidence theCounty verified that the contracted entities were not suspended or debarred or otherwiseexcluded from participating in federal programs prior to entering into the contract. Cause: The County did not follow their policy documenting the approval of the procurement. The County did not follow their policy to verify the information described in the condition prior to entering the transactions. The County’s policy does not include the requirement to include each of the applicable provisions identified in 2 CFR 200 Appendix II in its contracts or purchase orders. Effect: Failure to implement and maintain a proper control process could result in payments to vendors that are suspended or debarred or improper awarding of contracts under the procurement guidance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of three (3) out of ten (10) procurement contracts were tested. This represented a total of $184,840 in contracted services under the grant. Repeat Finding from Prior Years: Yes. Finding 2024-002 Recommendation: We recommend the County strengthen its policies and procedures to ensure that the verification of the debarment and suspension is documented and retained, the history of procurement transactions is documented and retained in its official records, and that contracts include all applicable provisions of 2 CFR 200 Appendix II. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Finding 2025-002
Program: Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) Assistance Listing No.: 10.557 Federal Grantor: U.S. Department of Agriculture Passed-through: California Department of Public Health Award No.: 22-10307 Award Year: 2022 Compliance Requirement: Activities Allowable or Unallowed and Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Section 200.430, Compensation – Personal Services, states that charges to Federal awardsfor salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition: For one (1) of sixty-five (65) expenditures tested, we noted one timecard where the employee’s timecard was not approved by a supervisor. Cause: The County’s procedures did not consistently ensure that the review of timecards was documented. Effect: Lack of review for personnel hours could lead to unallowable activities and costs to be charged to the Federal program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of sixty-five (65) out of one thousand ninety-two (1,092) expenditures were tested, totaling $164,654 out of $4,553,367 of the federal program expenditures. Repeat Finding from Prior Years: Yes. Finding 2024-003. Recommendation: We recommend that the County modify and/or strengthen its current policies and procedures to ensure that all timecards consistently document evidence of supervisor approval. The procedures should also address the compensating controls for circumstances where obtaining the supervisor’s approval is not possible. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Finding 2025-003
Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC-06-0507, B-24-UC-06-0507 Award Year: 2024 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: For two (2) out of four (4) CDBG Cash on Hand PR29 and CDBG-CV Cash on Hand PR29 reports, the County did not retain evidence to document the individual who reviewed and approved the required reports. For three (3) out of three (3) Federal Funding Accountability and Transparency Act (FFATA) report submissions, we noted the County did not retain evidence to document the individual who reviewed and approved the required reports. Cause: The County’s procedures did not include documenting the review and approval of the reports prior to submission. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted or disclosed to the granting agency. Questioned Costs: No questioned costs were identified as a result of our audit procedures. Context/Sampling: A non-statistical sample of two (2) out of four (4) CDBG Cash on Hand reports were selected for testing. We tested the entire population of three (3) subawards obligations during the year. Repeat Finding from Prior Years: Yes. Finding 2024-007 and 2024-008. Recommendation: We recommend the County revise its procedures to include evidence to document the individual who reviewed and approved required reports prior to submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Finding 2025-004
Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC-06-0507, B-24-UC-06-0507 Award Year: 2024 Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Type of Finding: Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) 40 USC 3141–3144, 3146, and 3147. Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326. 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the receipt and review of certified payrolls. Condition: For one (1) of three (3) construction contracts selected for testing, we noted that the County did not obtain and review the contractors’ certified payroll submissions. Cause: The County’s procedures did not include verifying all weekly certified payrolls were obtained. Effect: Ineffective controls over this area of compliance could result in noncompliance with the wage rate compliance requirements. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A non-statistical sample of three (3) out of three (25) certified payrolls were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County strengthen its internal controls to ensure that timely reviews of certified payroll submissions are being performed and documented by the County. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Finding 2025-005
Program: Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii Assistance Listing No.: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Pass-Through California Department of Housing and Community Development Award No.: 17-MITPPS-21029, 18-DRWD-23003, 21-CDBG-HK-0010 Award Year: 2022, 2024 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: For two (2) out of five (5) CDBG-CV2, four (4) out of six (6) CDBG-MIT, and four (4) out of eight (8) VC Heal Activity reports, the County did not retain evidence to document the individual who reviewed and approved the required reports. Cause: The County’s procedures did not include documenting the review and approval of the reports prior to submission. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted or disclosed to the granting agency. Questioned Costs: No questioned costs were identified as a result of our audit procedures. Context/Sampling: A non-statistical sample of nineteen (19) out of thirty-one (31) reports were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend the County revise its procedures to include evidence to document the individual who reviewed and approved required reports prior to submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Finding 2025-006
Program: Health Center Program Cluster Assistance Listing No.: 93.224 Federal Grantor: U.S. Department of Health and Human Services Passed-through: N/A Award No.: 5 H80CS00247-22-00 Award Year: 2024 Compliance Requirement: Special Tests and Provisions - Sliding Fee Discounts Type of Finding: Material Weakness in Internal Control over Compliance and Material Non-Compliance Criteria: 2 CFR section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Per Title 42 USC 254b(k)(3)(F), the Center has made or will make and will continue to make every reasonable effort to collect appropriate reimbursement for its costs in providing health services to persons who are entitled to insurance benefits under title XVIII of the Social Security Act [42 U.S.C. 1395 et seq.], to medical assistance under a State plan approved under title XIX of such Act [42 U.S.C. 1396 et seq.], or to assistance for medical expenses under any other public assistance program or private health insurance program; (G) the center—(i) has prepared a schedule of fees or payments for the provision of its services consistent with locally prevailing rates or charges and designed to cover its reasonable costs of operation and has prepared a corresponding schedule of discounts to be applied to the payment of such fees or payments, which discounts are adjusted on the basis of the patient’s ability to pay; (ii) has made and will continue to make every reasonable effort—(I) to secure from patients payment for services in accordance with such schedules. Condition: We noted three (3) out of sixty (60) where the County did not appropriately adjust patient charges based on the Health Center’s sliding fee discount program schedules in accordance with 42 USC 254b(k)(3)(F). We also noted there was no review of the sliding fee discount by the County for two (2) out of sixty (60) sliding fee samples. Cause: The condition is primarily caused by the County not following the policies and procedures in place to ensure the sliding fee discounts to patient charges were applied consistent with its sliding fee discount program schedules. Effect: Discounts applied to patient charges were inconsistent with its sliding fee discount program schedules. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of sixty (60) out of three thousand seven hundred forty-eight (3,748) participants were tested. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County strengthen its established policies and procedures to ensure the sliding fee discount program schedules are applied to patient charges consistent with its sliding fee discount schedules, ensure that policies and procedures are strictly adhered to by County personnel and the County’s review is performed and documented. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Finding 2025-007
Program: COVID-19 - Epidemiology and Laboratory Capacity for Infectious Disease (ELC) Assistance Listing No.: 93.323 Federal Grantor: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award No.: COVID-19ELC114 Award Year: 2021 Compliance Requirement: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) - Schedule of Expenditures of Federal Awards Type of Finding: Material Weakness in Internal Control Over Compliance Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.510(b) states that the auditee (the County) must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements, which must include the total federal awards expended (including amounts provided to subrecipients) as determined in accordance with §200.502. In addition, section 200.303 of the Uniform Guidance states that recipients and subrecipients must establish effective internal control over the federal awards, including controls over the accuracy of program information and expenditure amounts. Condition: During our audit procedures performed over the SEFA and expenditures reported for the ELC program, we noted the County initially reported expenditures totaling $408,471 that should have been reported on the FY 2024 SEFA, as the County incurred the expenditures prior to June 30, 2024. The June 30, 2025 SEFA was corrected for this reporting error. Cause: The County did not have adequate internal controls to ensure the Schedule was prepared completely and accurately. Effect: Prior to the correction, expenditures for the ELC program were overstated by $408,471. We noted the FY 2024 expenditures incorrectly reported on the FY 2025 SEFA did not have a direct and material effect on the FY 2024 SEFA. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: No sampling was used; all program expenditures on the SEFA were reconciled to supporting records. Repeat Finding from Prior Years: No. Recommendation: We the recommend the County enhance internal controls to ensure federal expenditures are reported accurately and completely on the SEFA in accordance with the Uniform Guidance. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Finding 2025-008
Program: COVID-19 - Epidemiology and Laboratory Capacity for Infectious Disease (ELC) Assistance Listing No.: 93.323 Federal Grantor: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award No.: COVID-19ELC114 Award Year: 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: For one (1) out of three (3) Quarterly Progress reports, the County did not retain evidence to document the individual who reviewed and approved the required reports. Cause: The County’s procedures did not include documenting the review and approval of the reports prior to submission. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted or disclosed to the granting agency. Questioned Costs: No questioned costs were identified as a result of our audit procedures. Context/Sampling: A non-statistical sample of three (3) out of four (4) Quarterly Progress reports were selected for testing. The condition above was identified during our procedures over reporting testing. Repeat Finding from Prior Years: No. Recommendation: We recommend the County revise its procedures to include evidence to document the individual who reviewed and approved required reports prior to submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Finding 2025-009
Program: COVID-19 - Epidemiology and Laboratory Capacity for Infectious Disease (ELC) Assistance Listing No.: 93.323 Federal Grantor: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award No.: COVID-19ELC114 Award Year: 2021 Compliance Requirement: Procurement, Suspension, and Debarment Type of Finding: Material Weakness and Instance of Noncompliance Criteria: 2 CFR section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Title 2 CFR Section 200.214 of the Uniform Guidance states that the County must comply with 2 CFR part 180, which implements Executive Orders 12549 and 12689. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Per 2 CFR Section 180.300, when a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at https://www.sam.gov/SAM/, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity. Condition: For three (3) out of three (3) contracts tested, we noted that there was no evidence the County verified that the contracted entities were not suspended or debarred or otherwise excluded from participating in federal programs prior to entering into the contract. Cause: The County did not have adequate internal controls in place to ensure vendor eligibility was verified and documented prior to contract execution, resulting in a lack of evidence supporting compliance with suspension and debarment requirements. Effect: As a result of this condition, the County was not able to demonstrate compliance with Uniform Guidance procurement requirements, increasing the risk that federal funds could be awarded to ineligible vendors. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of three (3) out of twelve (12) contracts were tested. Repeat Finding from Prior Years: No. Recommendation: We recommend the County enhance internal controls over procurement to ensure verification and documentation of vendor eligibility related to suspension and debarment are performed prior to contract execution, in accordance with Uniform Guidance requirements. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.