FAC Explorer

Audit 43375

FY End
2022-06-30
Total Expended
$463.55M
Findings
4
Programs
78
Organization: County of Kern (CA)
Year: 2022 Accepted: 2023-08-10
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49533 2022-008 Material Weakness Yes L
49534 2022-009 Significant Deficiency - A
625975 2022-008 Material Weakness Yes L
625976 2022-009 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $43.94M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $33.87M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $25.53M Yes 1
14.218 Community Development Block Grants/entitlement Grants $17.67M - 0
21.023 Emergency Rental Assistance Program $16.72M Yes 0
93.563 Child Support Enforcement $15.08M - 0
20.205 Highway Planning and Construction $7.75M - 0
17.259 Wia Youth Activities $5.95M - 0
93.778 Medical Assistance Program $5.66M - 0
17.258 Wia Adult Program $5.43M - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $5.23M - 0
21.019 Coronavirus Relief Fund $4.58M - 0
93.090 Guardianship Assistance $2.54M - 0
14.231 Emergency Solutions Grant Program $2.45M - 0
93.958 Block Grants for Community Mental Health Services $2.09M - 0
93.053 Nutrition Services Incentive Program $1.91M - 0
17.264 National Farmworker Jobs Program $1.79M - 0
93.558 Temporary Assistance for Needy Families $1.68M Yes 0
93.667 Social Services Block Grant $1.57M Yes 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $1.54M - 0
93.659 Adoption Assistance $1.49M - 0
16.575 Crime Victim Assistance $1.28M - 0
20.106 Airport Improvement Program $1.26M Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1.08M - 0
93.556 Promoting Safe and Stable Families $1.01M - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $855,260 - 0
93.590 Community-Based Child Abuse Prevention Grants $661,121 - 0
14.241 Housing Opportunities for Persons with Aids $627,419 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $548,937 - 0
93.917 Hiv Care Formula Grants $473,820 - 0
10.555 National School Lunch Program $382,764 - 0
16.741 Dna Backlog Reduction Program $376,101 - 0
93.268 Immunization Cooperative Agreements $369,314 - 0
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $359,350 - 0
20.600 State and Community Highway Safety $356,145 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $355,872 - 0
93.994 Maternal and Child Health Services Block Grant to the States $348,265 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $304,698 - 0
93.940 Hiv Prevention Activities_health Department Based $298,323 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $262,096 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $229,086 - 0
95.001 High Intensity Drug Trafficking Areas Program $224,296 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $207,002 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $205,407 - 0
93.069 Public Health Emergency Preparedness $190,790 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $187,790 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $179,424 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $166,848 - 0
16.593 Residential Substance Abuse Treatment for State Prisoners $157,324 - 0
93.889 National Bioterrorism Hospital Preparedness Program $151,110 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $144,524 - 0
93.817 Hospital Preparedness Program (hpp) Ebola Preparedness and Response Activities $112,164 - 0
16.588 Violence Against Women Formula Grants $99,999 - 0
93.324 State Health Insurance Assistance Program $85,652 - 0
93.217 Family Planning_services $66,924 - 0
93.658 Foster Care_title IV-E $59,158 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $58,073 - 0
10.666 Schools and Roads - Grants to Counties $52,943 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $52,797 - 0
93.071 Medicare Enrollment Assistance Program $50,115 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $48,116 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $43,496 - 0
97.067 Homeland Security Grant Program $37,143 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $36,504 - 0
17.278 Wia Dislocated Worker Formula Grants $30,365 - 0
14.267 Continuum of Care Program $25,091 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $22,550 - 0
97.039 Hazard Mitigation Grant $13,579 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $11,397 - 0
15.237 Rangeland Resource Management $10,000 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $9,900 - 0
93.747 Elder Abuse Prevention Interventions Program $8,072 - 0
97.042 Emergency Management Performance Grants $7,289 - 0
93.599 Chafee Education and Training Vouchers Program (etv) $6,876 - 0
10.664 Cooperative Forestry Assistance $6,467 - 0
15.659 National Wildlife Refuge Fund $6,309 - 0
16.922 Equitable Sharing Program $1,862 - 0
10.553 School Breakfast Program $915 - 0

Contacts

Name Title Type
WAHHPJUUDP16 Tarrah Shockley Auditee
6618683526 Jeffrey Peek Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance. For all awards with the exception of Assistance Listing Number 21.019,which follows criteria determined by the Department of Treasury for allowability of costs.Therefore, some amounts presented in the Schedule may differ from amounts presented in,or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 283883. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 17668182. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 43840298.
Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance. For all awards with the exception of Assistance Listing Number 21.019,which follows criteria determined by the Department of Treasury for allowability of costs.Therefore, some amounts presented in the Schedule may differ from amounts presented in,or used in the preparation of, the financial statements. 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 presents the activity of allfederal awards programs of the County of Kern for the year ended June 30, 2022. Theinformation in this schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: FEDERAL ASSISTANCE LISTING NUMBERS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance. For all awards with the exception of Assistance Listing Number 21.019,which follows criteria determined by the Department of Treasury for allowability of costs.Therefore, some amounts presented in the Schedule may differ from amounts presented in,or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The program titles and federal assistance listing numbers were obtained from the federal orpass-through grantor. When no federal assistance listing number had been assigned to aprogram, the two-digit federal agency identifier and the federal contract number were used.When there was no federal contract number, the two-digit federal agency identifier and theword unknown were used.
Title: PASS-THROUGH ENTITIES IDENTIFYING NUMBER Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance. For all awards with the exception of Assistance Listing Number 21.019,which follows criteria determined by the Department of Treasury for allowability of costs.Therefore, some amounts presented in the Schedule may differ from amounts presented in,or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. When federal awards were received from a pass-through entity, the schedule ofexpenditures of federal awards shows, if available, the identifying number assigned by thepass-through entity. When no identifying number is shown, the County determined that noidentifying number is assigned for the program or the County was unable to obtain anidentifying number from the pass-through entity.
Title: DEPARTMENT OF AGING FEDERAL/STATE SHARE Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance. For all awards with the exception of Assistance Listing Number 21.019,which follows criteria determined by the Department of Treasury for allowability of costs.Therefore, some amounts presented in the Schedule may differ from amounts presented in,or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Beginning with the fiscal year ended June 30, 2005, the California Department of Aging(CDA) required agencies that receive CDA funding to display State-funded expendituresdiscreetly along with Federal expenditures. The County expended the following State andFederal Amounts under these grants: Federal Grantor/Pass-through Grantor/Program Title FederalAssistanceListing State FederalNumber Expenditures ExpendituresSo urce: C alifo rnia Department o f AgingSupplemental Assistance Program - Education (SNAP-Ed) 10.561 $ - $ 179,424Special Programs for the Aging-Title VII-B Eleder Abuse, Neglect, andExploitation Prevention 93.041 - 52,797Special Programs for the Aging-Title VII-A Long Term CareOmbudsman Services 93.042 - 11,397Special Programs for the Aging-Title III-D Disease Prevention 93.043 - 48,116Special Programs for the Aging-Title III-B Supportive Services 93.044 181,508 187,790Special Programs for the Aging-Title III-C, Senior Nutrition Services 93.045 881,561 911,634Special Programs for the Aging-Title III-C, Senior Nutrition Services(COVID-19) 93.045 - 36,504National Family Caregiver Support-Title III-E 93.052 - 304,698Nutrition Services Incentive Program 93.053 - 1,913,729Medicare Enrollment Assistance Program 93.071 - 50,115Health Insurance Counseling and Advocacy Program (HICAP) 93.324 247,374 8 5,652Elder Abuse Prevention Intervention Program 93.747 - 8,072Long-Term Care Ombudsman - Public Health L&C Program Fund(PHL&C) N/A 7,740 -Long-Term Care Ombudsman - State Health Facilitated CitationPenalties (SHF CIT PEN) N/A 3 4,244 -Long-Term Care Ombudsman - Skilled Nursing Facility Quality andAccountability Fund (SNFQAF) N/A 3 6,763 -So urce: Califo rnia D epartment o f Human ServicesMedical Assistance Program -MEDI-CAL 93.778 - 5,473,600Medical Assistance Program (9417) 93.778 - 189,105Totals $ 1 ,389,190 $ 9,452,633

Finding Details

Finding 2022-008
2022 ? 008 Federal Agency: Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Numbers and Year: 30600170552022, 30600170542022, 30601120112022, 30600170532022, 30600170522022, 30602520052022; 2021-22 Award Period: 7/1/2021-6/30/2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Grant compliance requires that Airport Improvement Programs submit financial report SF-425 Federal Financial Report per OMB No. 0348-061 on a regular basis per the grant agreement. Condition: During our testing of the reporting requirements SF-425 Federal Financial Report for grant 3-06-0017-046-2020 and 3-06-0017-047-2020 were not completed or submitted to the Federal Aviation Administration. Questioned Costs: None Context: Airport Improvement Program must submit SF-425 Federal Financial Report to report expenditures related to each grant agreement. CLA haphazardly selected 10 of the 18 required reports to test compliance. Four of the reports were not completed and submitted. Cause: The Department had turnover during the audit period and did not have adequate staffing to know which reports to submit per the grant agreement. Effect: Not following through on the reporting requirements could result in noncompliance with program requirements. Repeat Finding: This is a repeat finding. Recommendation: CLA recommends the County and department to develop training over understanding the grant requirements. Views of Responsible Officials: There is no disagreement with the audit finding and County will implement our auditor's recommendation.
Finding 2022-009
2022 ? 009 Federal Agency: Department of Public Health Federal Program Name: Epidemiology Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number: 93.323 Federal Award Identification Number and Year: 6 NU50CK000539-01-10, 2021-22 Pass-Through Agency: Passed-through California Department of Health and Human Services Pass-Through Number: CELC 25104/CLEN 25109/CLEX 25113 Award Period: 7/1/2021-6/30/2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Grant compliance requires that Epidemiology Laboratory Capacity (ELC) for infectious diseases payroll costs be incurred within the fiscal year. Condition: During our testing of Allowable Costs, we noted that the County incorrectly included a portion of payroll costs which were predominantly incurred during the prior year. Questioned Costs: None Context: The COVID-19 ELC Enhancing Detection Funding and COVID-19 ELC Enhancing Detection Expansion Funding payroll costs from a prior period were incorrectly included in expenditures. Cause: The department misunderstood that payroll costs should be included based on the period in which they were incurred instead of the payroll disbursement date. Effect: The County using the disbursement date for payroll costs could result in noncompliance with program requirements as costs should be charged when they are incurred. Repeat Finding: Not a repeat finding. Recommendation: CLA recommends the County to work with department to provide training over understanding the grant agreement. As well as further reviewing the programs that received COVID funding when compiling the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and County will implement our auditor's recommendation.
Finding 2022-008
2022 ? 008 Federal Agency: Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Numbers and Year: 30600170552022, 30600170542022, 30601120112022, 30600170532022, 30600170522022, 30602520052022; 2021-22 Award Period: 7/1/2021-6/30/2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Grant compliance requires that Airport Improvement Programs submit financial report SF-425 Federal Financial Report per OMB No. 0348-061 on a regular basis per the grant agreement. Condition: During our testing of the reporting requirements SF-425 Federal Financial Report for grant 3-06-0017-046-2020 and 3-06-0017-047-2020 were not completed or submitted to the Federal Aviation Administration. Questioned Costs: None Context: Airport Improvement Program must submit SF-425 Federal Financial Report to report expenditures related to each grant agreement. CLA haphazardly selected 10 of the 18 required reports to test compliance. Four of the reports were not completed and submitted. Cause: The Department had turnover during the audit period and did not have adequate staffing to know which reports to submit per the grant agreement. Effect: Not following through on the reporting requirements could result in noncompliance with program requirements. Repeat Finding: This is a repeat finding. Recommendation: CLA recommends the County and department to develop training over understanding the grant requirements. Views of Responsible Officials: There is no disagreement with the audit finding and County will implement our auditor's recommendation.
Finding 2022-009
2022 ? 009 Federal Agency: Department of Public Health Federal Program Name: Epidemiology Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number: 93.323 Federal Award Identification Number and Year: 6 NU50CK000539-01-10, 2021-22 Pass-Through Agency: Passed-through California Department of Health and Human Services Pass-Through Number: CELC 25104/CLEN 25109/CLEX 25113 Award Period: 7/1/2021-6/30/2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: Grant compliance requires that Epidemiology Laboratory Capacity (ELC) for infectious diseases payroll costs be incurred within the fiscal year. Condition: During our testing of Allowable Costs, we noted that the County incorrectly included a portion of payroll costs which were predominantly incurred during the prior year. Questioned Costs: None Context: The COVID-19 ELC Enhancing Detection Funding and COVID-19 ELC Enhancing Detection Expansion Funding payroll costs from a prior period were incorrectly included in expenditures. Cause: The department misunderstood that payroll costs should be included based on the period in which they were incurred instead of the payroll disbursement date. Effect: The County using the disbursement date for payroll costs could result in noncompliance with program requirements as costs should be charged when they are incurred. Repeat Finding: Not a repeat finding. Recommendation: CLA recommends the County to work with department to provide training over understanding the grant agreement. As well as further reviewing the programs that received COVID funding when compiling the SEFA. Views of Responsible Officials: There is no disagreement with the audit finding and County will implement our auditor's recommendation.