Program: COVID-19 ? Emergency Rental Assistance Program, (ERAP) Federal Financial Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that one first tier sub-awardee tested was not reported in the FFATA Subaward Reporting System (FSRS), totaling $1,312,036 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, there was one applicable subaward in the amount of $1,312,036. Therefore, that one sub-award was tested. Exception was noted, because the subaward was not submitted to FFATA. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) Federal Financial Assistance Listing No.: 21.027 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and Debarment Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: Suspension and Debarment: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 SAM.gov/Home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition Found: As a result of our audit procedures, we noted the following: Suspension and Debarment: ? 7 out of 7 covered transactions tested did not have evidence that management checked for suspension and debarment; management did not verify the entity?s status via the SAM?s.gov website, did not obtain a certification, or did not add a clause or condition to the covered transaction. Cause: Not following the County?s own official policies and procedures over procurement and suspension and debarment. Not documenting that suspension and debarment was checked and/or not documenting with a date/time stamp that suspension and debarment was checked within the scope of this audit. Effect: Not following the County?s procurement policies and procedures that are in place and required by the Uniform Guidance resulted in noncompliance with the requirements of the program. Questioned Costs: None reported. Context/Sampling: The population was 7 covered transactions for CSLFRF. All 7 covered transactions had a lack of evidence that suspension and debarment had been checked within the scope of this audit through one of the three acceptable verification methods; (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov/Home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend that the County enforce its official policies and procedures over procurement and suspension and debarment. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) Federal Financial Assistance Listing No.: 21.027 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of documentation or evidence of a formal review and approval process for the reporting and tracking of expenditures claimed on the County?s special reports by an individual other than the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the tracking of expenditures claimed on the special reports by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: The population was 5 special reports for CSLFRF. All 5 reports had a lack of evidence of a formal review by someone other than the preparer. The special reports included a Recovery Plan Performance Report, an interim report, and 3 quarterly CSLFRF special compliance reports. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend that the County enhance internal control policies to ensure that formal documentation of review and approval of federal reporting is obtained and retained. View of responsible official and planned corrective action: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases, (ELC) Federal Financial Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and Debarment Grant Award Number: COVID-19 ELC39 and COVID-19 ELC97 Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Procurement: Per 2 CFR part 200, subpart D, section 200.303, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award is compliance with federal statues, regulations, and the terms and conditions of the federal award. Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. A non-federal entity must: ? Meet the general procurement standards in 2 CFR section 200.318, which include oversight of contractors? performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements. ? Conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. ? Use the micro-purchase and small purchase methods only for procurements that meet the applicable criteria under 2 CFR sections 200.320(a) (1) and (2). Under the micro-purchase method, the aggregate dollar amount does not exceed $10,000 ($2,000 in the case of acquisition for construction subject to the Wage Rate Requirements [Davis-Bacon Act]). Small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). Micro-purchases may be awarded without soliciting competitive quotations if the non-federal entity considers the price to be reasonable (2 CFR section 200.320(a)). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources (2 CFR section 200.320(b)). ? For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use one of the following procurement methods: the sealed bid method if the acquisition meets the criteria in 2 CFR section 200.320(b); the competitive proposals method under the conditions specified in 2 CFR section 200.320((b) (2); or the noncompetitive proposals method (i.e., solicit a proposal from only one source) but only when one or more of four circumstances are met, in accordance with 2 CFR section 200.320(c)). ? Perform a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold, including contract modifications (2 CFR section 200.323(a)). The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used (2 CFR section 200.323(b)). ? Ensure that every purchase order or other contract includes applicable provisions required by 2 CFR section 200.326. These provisions are described in Appendix II to 2 CFR Part 200, ?Contract Provisions for Non-Federal Entity Contracts Under Federal Awards.? Suspension and Debarment: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 SAM.gov/Home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition Found: As a result of our audit procedures, we noted the following: Procurement: ? 4 out of 8 transactions tested did not have documentation that full and open competition, price analysis, or rationale to limit competition in those cases where competition was limited. ? 2 out of 8 transactions tested did not have documentation of the rationale for the method of procurement, selection of contract type, basis for contractor selection and the basis for the contract price in accordance with the Uniform Guidance, section 318(i) and 48 CFR part 44 and section 52.244-2. ? 8 out of 8 did not include the applicable provisions required by Appendix II to 2 CFR Part 200. Suspension and Debarment: ? 6 out of 8 covered transactions tested did not have evidence that management checked for suspension and debarment during the scope of this audit; by management either not verifying the SAM?s.gov website, not obtaining a certification, or not adding a clause or condition to the covered transaction. Cause: Not following the County?s own official policies and procedures over procurement and suspension and debarment. Effect: Not following the County?s procurement policies and procedures that are in place and required by the Uniform Guidance resulted in noncompliance with the requirements of the program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 8 vendor contracts from a population of 38 were tested totaling $1,670,639 out of $9,5334,251 of federal program expenditures. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-009. Recommendation: We recommend that the County enforce its official policies and procedures over procurement and suspension and debarment. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases, (ELC) Federal Financial Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and Debarment Grant Award Number: COVID-19 ELC39 and COVID-19 ELC97 Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Procurement: Per 2 CFR part 200, subpart D, section 200.303, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award is compliance with federal statues, regulations, and the terms and conditions of the federal award. Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. A non-federal entity must: ? Meet the general procurement standards in 2 CFR section 200.318, which include oversight of contractors? performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements. ? Conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. ? Use the micro-purchase and small purchase methods only for procurements that meet the applicable criteria under 2 CFR sections 200.320(a) (1) and (2). Under the micro-purchase method, the aggregate dollar amount does not exceed $10,000 ($2,000 in the case of acquisition for construction subject to the Wage Rate Requirements [Davis-Bacon Act]). Small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). Micro-purchases may be awarded without soliciting competitive quotations if the non-federal entity considers the price to be reasonable (2 CFR section 200.320(a)). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources (2 CFR section 200.320(b)). ? For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use one of the following procurement methods: the sealed bid method if the acquisition meets the criteria in 2 CFR section 200.320(b); the competitive proposals method under the conditions specified in 2 CFR section 200.320((b) (2); or the noncompetitive proposals method (i.e., solicit a proposal from only one source) but only when one or more of four circumstances are met, in accordance with 2 CFR section 200.320(c)). ? Perform a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold, including contract modifications (2 CFR section 200.323(a)). The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used (2 CFR section 200.323(b)). ? Ensure that every purchase order or other contract includes applicable provisions required by 2 CFR section 200.326. These provisions are described in Appendix II to 2 CFR Part 200, ?Contract Provisions for Non-Federal Entity Contracts Under Federal Awards.? Suspension and Debarment: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 SAM.gov/Home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition Found: As a result of our audit procedures, we noted the following: Procurement: ? 4 out of 8 transactions tested did not have documentation that full and open competition, price analysis, or rationale to limit competition in those cases where competition was limited. ? 2 out of 8 transactions tested did not have documentation of the rationale for the method of procurement, selection of contract type, basis for contractor selection and the basis for the contract price in accordance with the Uniform Guidance, section 318(i) and 48 CFR part 44 and section 52.244-2. ? 8 out of 8 did not include the applicable provisions required by Appendix II to 2 CFR Part 200. Suspension and Debarment: ? 6 out of 8 covered transactions tested did not have evidence that management checked for suspension and debarment during the scope of this audit; by management either not verifying the SAM?s.gov website, not obtaining a certification, or not adding a clause or condition to the covered transaction. Cause: Not following the County?s own official policies and procedures over procurement and suspension and debarment. Effect: Not following the County?s procurement policies and procedures that are in place and required by the Uniform Guidance resulted in noncompliance with the requirements of the program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 8 vendor contracts from a population of 38 were tested totaling $1,670,639 out of $9,5334,251 of federal program expenditures. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-009. Recommendation: We recommend that the County enforce its official policies and procedures over procurement and suspension and debarment. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Adoption Assistance Federal Financial Assistance Listing No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Award Number: Applies to all awards with findings and no specific grant award. Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: The 2022 OMB Compliance Supplement requires that the County determine eligibility in accordance with the specific eligibility requirements defined in the approved State plan. These requirements include the maintenance of documentation necessary to support eligibility determinations and re-determinations. The Adoption Assistance Program (AAP) provides benefits to adoptive parents to enable them to meet the needs of AAP-eligible children who are available for adoption. The AAP benefit is a negotiated amount based on the needs of the child and the circumstances of the family determined through discussion between the responsible public agency and the adoptive parents. The maximum AAP benefit for which a child may qualify is based on what the child would have received in a licensed foster family home if he or she had remained in foster care. Condition Found: As a result of our audit procedures, we noted the following: ? 12 case files where the eligibility redetermination documents including the AAP3 form were sent out; however, were not signed by the adoptive parent and/or the eligibility worker as necessary and returned. ? 2 case files where the necessary documents for either a criminal registry check or child abuse registry check, having been performed prior to the placement, were missing. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility. Effect: Case data may not accurately reflect the eligibility status of Adoption Assistance recipients; thus, increasing the risk of noncompliance with the requirements of the State plan. Questioned Costs: We noted known questioned costs of $18,059. Context/Sampling: A nonstatistical sample of 60 case files out of 1,871 case files were selected totaling $67,921 out of $14,706,670 of federal program expenditures. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-005. Recommendation: We recommend that County implement policies and procedures to ensure that documentation required to support eligibility is properly maintained in the files. We also recommend that County ensure eligibility files include all required documentation to support the federal eligibility determination. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Adoption Assistance Federal Financial Assistance Listing No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Award Number: Applies to all awards with findings and no specific grant award. Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: The 2022 OMB Compliance Supplement requires that the County determine eligibility in accordance with the specific eligibility requirements defined in the approved State plan. These requirements include the maintenance of documentation necessary to support eligibility determinations and re-determinations. The Adoption Assistance Program (AAP) provides benefits to adoptive parents to enable them to meet the needs of AAP-eligible children who are available for adoption. The AAP benefit is a negotiated amount based on the needs of the child and the circumstances of the family determined through discussion between the responsible public agency and the adoptive parents. The maximum AAP benefit for which a child may qualify is based on what the child would have received in a licensed foster family home if he or she had remained in foster care. Condition Found: As a result of our audit procedures, we noted the following: ? 12 case files where the eligibility redetermination documents including the AAP3 form were sent out; however, were not signed by the adoptive parent and/or the eligibility worker as necessary and returned. ? 2 case files where the necessary documents for either a criminal registry check or child abuse registry check, having been performed prior to the placement, were missing. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility. Effect: Case data may not accurately reflect the eligibility status of Adoption Assistance recipients; thus, increasing the risk of noncompliance with the requirements of the State plan. Questioned Costs: We noted known questioned costs of $18,059. Context/Sampling: A nonstatistical sample of 60 case files out of 1,871 case files were selected totaling $67,921 out of $14,706,670 of federal program expenditures. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-005. Recommendation: We recommend that County implement policies and procedures to ensure that documentation required to support eligibility is properly maintained in the files. We also recommend that County ensure eligibility files include all required documentation to support the federal eligibility determination. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Medicaid Cluster Federal Financial Assistance Listing No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. Condition Found: Of the 60 case files sampled, In-Home Supportive Services (IHSS), we noted 44 cases where the recipient eligibility redetermination was missing from the files, not performed timely, and exceeded the 12-month requirement. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in the case file was missing resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: Medicaid Cluster ? In-Home Supportive Services (IHSS)- A nonstatistical sample of 60 case files out of 5,056 case files were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-006. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations be retained and maintained in case files. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Medicaid Cluster Federal Financial Assistance Listing No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. Condition Found: Of the 60 case files sampled, In-Home Supportive Services (IHSS), we noted 44 cases where the recipient eligibility redetermination was missing from the files, not performed timely, and exceeded the 12-month requirement. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in the case file was missing resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: Medicaid Cluster ? In-Home Supportive Services (IHSS)- A nonstatistical sample of 60 case files out of 5,056 case files were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-006. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations be retained and maintained in case files. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Medicaid Cluster Federal Financial Assistance Listing No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. Condition Found: Of the 60 case files sampled, In-Home Supportive Services (IHSS), we noted 44 cases where the recipient eligibility redetermination was missing from the files, not performed timely, and exceeded the 12-month requirement. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in the case file was missing resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: Medicaid Cluster ? In-Home Supportive Services (IHSS)- A nonstatistical sample of 60 case files out of 5,056 case files were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-006. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations be retained and maintained in case files. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Medicaid Cluster Federal Financial Assistance Listing No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. Condition Found: Of the 60 case files sampled, In-Home Supportive Services (IHSS), we noted 44 cases where the recipient eligibility redetermination was missing from the files, not performed timely, and exceeded the 12-month requirement. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in the case file was missing resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: Medicaid Cluster ? In-Home Supportive Services (IHSS)- A nonstatistical sample of 60 case files out of 5,056 case files were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-006. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations be retained and maintained in case files. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Medicaid Cluster Federal Financial Assistance Listing No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. Condition Found: Of the 60 case files sampled, In-Home Supportive Services (IHSS), we noted 44 cases where the recipient eligibility redetermination was missing from the files, not performed timely, and exceeded the 12-month requirement. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in the case file was missing resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: Medicaid Cluster ? In-Home Supportive Services (IHSS)- A nonstatistical sample of 60 case files out of 5,056 case files were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-006. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations be retained and maintained in case files. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: COVID-19 ? Emergency Rental Assistance Program, (ERAP) Federal Financial Assistance Listing No.: 21.023 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that one first tier sub-awardee tested was not reported in the FFATA Subaward Reporting System (FSRS), totaling $1,312,036 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, there was one applicable subaward in the amount of $1,312,036. Therefore, that one sub-award was tested. Exception was noted, because the subaward was not submitted to FFATA. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) Federal Financial Assistance Listing No.: 21.027 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and Debarment Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: Suspension and Debarment: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 SAM.gov/Home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition Found: As a result of our audit procedures, we noted the following: Suspension and Debarment: ? 7 out of 7 covered transactions tested did not have evidence that management checked for suspension and debarment; management did not verify the entity?s status via the SAM?s.gov website, did not obtain a certification, or did not add a clause or condition to the covered transaction. Cause: Not following the County?s own official policies and procedures over procurement and suspension and debarment. Not documenting that suspension and debarment was checked and/or not documenting with a date/time stamp that suspension and debarment was checked within the scope of this audit. Effect: Not following the County?s procurement policies and procedures that are in place and required by the Uniform Guidance resulted in noncompliance with the requirements of the program. Questioned Costs: None reported. Context/Sampling: The population was 7 covered transactions for CSLFRF. All 7 covered transactions had a lack of evidence that suspension and debarment had been checked within the scope of this audit through one of the three acceptable verification methods; (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov/Home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend that the County enforce its official policies and procedures over procurement and suspension and debarment. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) Federal Financial Assistance Listing No.: 21.027 Federal Agency: U.S. Department of the Treasury Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of documentation or evidence of a formal review and approval process for the reporting and tracking of expenditures claimed on the County?s special reports by an individual other than the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the tracking of expenditures claimed on the special reports by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: The population was 5 special reports for CSLFRF. All 5 reports had a lack of evidence of a formal review by someone other than the preparer. The special reports included a Recovery Plan Performance Report, an interim report, and 3 quarterly CSLFRF special compliance reports. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend that the County enhance internal control policies to ensure that formal documentation of review and approval of federal reporting is obtained and retained. View of responsible official and planned corrective action: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires the non-Federal entity must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition Found: As a result of our audit, we noted there was a lack of evidence of a formal review and approval process of federal expenditures that the County claimed for the program by an individual outside of the preparer. Cause: The County did not have internal controls in place to ensure a formal review and approval process was documented for the federal program expenditures claimed by someone other than the preparer. Effect: The lack of adequate policies governing review and approval increases the risk that employees participating in the federal awards administration may not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 60 expenditure transactions were selected for testing out of population of 405 non-payroll expenditure transactions and 260 payroll transactions. Of the 60, 50 transactions tested were non-payroll related. Of the 50 non-payroll transactions tested, 7 transactions totaling $252,594 had exceptions noted for having no evidence of a formal review by management. Total program expenditures were $3,992,519. Repeat Finding from Prior Year(s): This is not a repeat finding. Recommendation: We recommend the County implement policies and procedures to ensure all program expenditure transactions are properly reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Community Development Block Grants (CDBG)/Entitlement Grants Cluster Federal Financial Assistance Listing No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance, Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain Federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subaward equal to or greater than $30,000. Condition Found: As a result of our audit procedures, we noted that 3 out of 5 first tier sub-awards tested were not reported in the FFATA Subaward Reporting System (FSRS), totaling $966,768 in exceptions noted to sub-awardees. Cause: The County did not have internal controls to ensure sub-award information was submitted in accordance with FFATA. In addition, the County did not have proper segregation of duties over the preparation and review of program related performance reports. Effect: The lack of adequate policies governing report preparation and submission resulted in FFATA special reports not being filed as required by the program. Questioned Costs: None reported. Context/Sampling: For the FFATA reports, a nonstatistical sample of 5 subawards out of 30 sub-awards were tested. Exceptions were taken for 3 out of the 5 subawards for not having been submitted in accordance with FFATA. The quantity and subaward obligation errors were noted as follows: Subawards Obligations Total Tested 5 $2,268,972 Not Reported 2 $888,941 Not Timely 3 $966,768 Obligation Incorrect 2 $888,941 Missing Key Elements 2 $888,941 Repeat Finding from Prior Year(s): Yes, prior year finding 2021-012. Recommendation: We recommend that the County implement policies and procedures to ensure compliance with the program?s special FFATA reporting requirement. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Airport Improvement Program Federal Financial Assistance Listing No.: 20.106 Federal Agency: U.S. Department of Transportation Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Special Tests & Provisions ? Wage Rate Requirements Grant Award Number: Applies to all awards with findings and no specific grant award Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Criteria: In accordance with the 2022 OMB Compliance Supplement, 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 (which still may be referenced as the Davis-Bacon Act) 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). Condition Found: As a result of our audit procedures, we noted 13 out of 60 certified payroll reports selected for testing were not submitted timely (weekly). The total population subject to this requirement was 359 certified payroll reports. Cause: The condition is caused by the County not having policies and procedures in place to comply with the wage rate requirements. Effect: The County does not have an effective internal control in place to ensure contractors and subcontractors are submitting certified payroll reports on a timely basis; thus, increasing the risk of the County?s noncompliance with the special test and provision wage rate requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certified payroll reports were selected from a population of 359. Of the 60 certified payroll reports tested, a total of 13 were not submitted timely (weekly). Repeat Finding from Prior Year(s): Yes, prior year finding 2021-014. Recommendation: We recommend that Airport implement policies and procedures to review certified payroll reports submitted by contractors and subcontractors to ensure they are prepared properly and submitted timely. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases, (ELC) Federal Financial Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and Debarment Grant Award Number: COVID-19 ELC39 and COVID-19 ELC97 Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Procurement: Per 2 CFR part 200, subpart D, section 200.303, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award is compliance with federal statues, regulations, and the terms and conditions of the federal award. Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. A non-federal entity must: ? Meet the general procurement standards in 2 CFR section 200.318, which include oversight of contractors? performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements. ? Conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. ? Use the micro-purchase and small purchase methods only for procurements that meet the applicable criteria under 2 CFR sections 200.320(a) (1) and (2). Under the micro-purchase method, the aggregate dollar amount does not exceed $10,000 ($2,000 in the case of acquisition for construction subject to the Wage Rate Requirements [Davis-Bacon Act]). Small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). Micro-purchases may be awarded without soliciting competitive quotations if the non-federal entity considers the price to be reasonable (2 CFR section 200.320(a)). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources (2 CFR section 200.320(b)). ? For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use one of the following procurement methods: the sealed bid method if the acquisition meets the criteria in 2 CFR section 200.320(b); the competitive proposals method under the conditions specified in 2 CFR section 200.320((b) (2); or the noncompetitive proposals method (i.e., solicit a proposal from only one source) but only when one or more of four circumstances are met, in accordance with 2 CFR section 200.320(c)). ? Perform a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold, including contract modifications (2 CFR section 200.323(a)). The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used (2 CFR section 200.323(b)). ? Ensure that every purchase order or other contract includes applicable provisions required by 2 CFR section 200.326. These provisions are described in Appendix II to 2 CFR Part 200, ?Contract Provisions for Non-Federal Entity Contracts Under Federal Awards.? Suspension and Debarment: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 SAM.gov/Home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition Found: As a result of our audit procedures, we noted the following: Procurement: ? 4 out of 8 transactions tested did not have documentation that full and open competition, price analysis, or rationale to limit competition in those cases where competition was limited. ? 2 out of 8 transactions tested did not have documentation of the rationale for the method of procurement, selection of contract type, basis for contractor selection and the basis for the contract price in accordance with the Uniform Guidance, section 318(i) and 48 CFR part 44 and section 52.244-2. ? 8 out of 8 did not include the applicable provisions required by Appendix II to 2 CFR Part 200. Suspension and Debarment: ? 6 out of 8 covered transactions tested did not have evidence that management checked for suspension and debarment during the scope of this audit; by management either not verifying the SAM?s.gov website, not obtaining a certification, or not adding a clause or condition to the covered transaction. Cause: Not following the County?s own official policies and procedures over procurement and suspension and debarment. Effect: Not following the County?s procurement policies and procedures that are in place and required by the Uniform Guidance resulted in noncompliance with the requirements of the program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 8 vendor contracts from a population of 38 were tested totaling $1,670,639 out of $9,5334,251 of federal program expenditures. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-009. Recommendation: We recommend that the County enforce its official policies and procedures over procurement and suspension and debarment. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases, (ELC) Federal Financial Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Year: 2021-2022 Compliance Requirement: Procurement and Suspension and Debarment Grant Award Number: COVID-19 ELC39 and COVID-19 ELC97 Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Procurement: Per 2 CFR part 200, subpart D, section 200.303, the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award is compliance with federal statues, regulations, and the terms and conditions of the federal award. Non-federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. A non-federal entity must: ? Meet the general procurement standards in 2 CFR section 200.318, which include oversight of contractors? performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document history of procurements. ? Conduct all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319. ? Use the micro-purchase and small purchase methods only for procurements that meet the applicable criteria under 2 CFR sections 200.320(a) (1) and (2). Under the micro-purchase method, the aggregate dollar amount does not exceed $10,000 ($2,000 in the case of acquisition for construction subject to the Wage Rate Requirements [Davis-Bacon Act]). Small purchase procedures are used for purchases that exceed the micro-purchase amount but do not exceed the simplified acquisition threshold ($250,000). Micro-purchases may be awarded without soliciting competitive quotations if the non-federal entity considers the price to be reasonable (2 CFR section 200.320(a)). If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources (2 CFR section 200.320(b)). ? For acquisitions exceeding the simplified acquisition threshold, the non-federal entity must use one of the following procurement methods: the sealed bid method if the acquisition meets the criteria in 2 CFR section 200.320(b); the competitive proposals method under the conditions specified in 2 CFR section 200.320((b) (2); or the noncompetitive proposals method (i.e., solicit a proposal from only one source) but only when one or more of four circumstances are met, in accordance with 2 CFR section 200.320(c)). ? Perform a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold, including contract modifications (2 CFR section 200.323(a)). The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used (2 CFR section 200.323(b)). ? Ensure that every purchase order or other contract includes applicable provisions required by 2 CFR section 200.326. These provisions are described in Appendix II to 2 CFR Part 200, ?Contract Provisions for Non-Federal Entity Contracts Under Federal Awards.? Suspension and Debarment: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 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 SAM.gov/Home, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition Found: As a result of our audit procedures, we noted the following: Procurement: ? 4 out of 8 transactions tested did not have documentation that full and open competition, price analysis, or rationale to limit competition in those cases where competition was limited. ? 2 out of 8 transactions tested did not have documentation of the rationale for the method of procurement, selection of contract type, basis for contractor selection and the basis for the contract price in accordance with the Uniform Guidance, section 318(i) and 48 CFR part 44 and section 52.244-2. ? 8 out of 8 did not include the applicable provisions required by Appendix II to 2 CFR Part 200. Suspension and Debarment: ? 6 out of 8 covered transactions tested did not have evidence that management checked for suspension and debarment during the scope of this audit; by management either not verifying the SAM?s.gov website, not obtaining a certification, or not adding a clause or condition to the covered transaction. Cause: Not following the County?s own official policies and procedures over procurement and suspension and debarment. Effect: Not following the County?s procurement policies and procedures that are in place and required by the Uniform Guidance resulted in noncompliance with the requirements of the program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 8 vendor contracts from a population of 38 were tested totaling $1,670,639 out of $9,5334,251 of federal program expenditures. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-009. Recommendation: We recommend that the County enforce its official policies and procedures over procurement and suspension and debarment. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Adoption Assistance Federal Financial Assistance Listing No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Award Number: Applies to all awards with findings and no specific grant award. Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: The 2022 OMB Compliance Supplement requires that the County determine eligibility in accordance with the specific eligibility requirements defined in the approved State plan. These requirements include the maintenance of documentation necessary to support eligibility determinations and re-determinations. The Adoption Assistance Program (AAP) provides benefits to adoptive parents to enable them to meet the needs of AAP-eligible children who are available for adoption. The AAP benefit is a negotiated amount based on the needs of the child and the circumstances of the family determined through discussion between the responsible public agency and the adoptive parents. The maximum AAP benefit for which a child may qualify is based on what the child would have received in a licensed foster family home if he or she had remained in foster care. Condition Found: As a result of our audit procedures, we noted the following: ? 12 case files where the eligibility redetermination documents including the AAP3 form were sent out; however, were not signed by the adoptive parent and/or the eligibility worker as necessary and returned. ? 2 case files where the necessary documents for either a criminal registry check or child abuse registry check, having been performed prior to the placement, were missing. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility. Effect: Case data may not accurately reflect the eligibility status of Adoption Assistance recipients; thus, increasing the risk of noncompliance with the requirements of the State plan. Questioned Costs: We noted known questioned costs of $18,059. Context/Sampling: A nonstatistical sample of 60 case files out of 1,871 case files were selected totaling $67,921 out of $14,706,670 of federal program expenditures. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-005. Recommendation: We recommend that County implement policies and procedures to ensure that documentation required to support eligibility is properly maintained in the files. We also recommend that County ensure eligibility files include all required documentation to support the federal eligibility determination. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Adoption Assistance Federal Financial Assistance Listing No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Award Number: Applies to all awards with findings and no specific grant award. Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: The 2022 OMB Compliance Supplement requires that the County determine eligibility in accordance with the specific eligibility requirements defined in the approved State plan. These requirements include the maintenance of documentation necessary to support eligibility determinations and re-determinations. The Adoption Assistance Program (AAP) provides benefits to adoptive parents to enable them to meet the needs of AAP-eligible children who are available for adoption. The AAP benefit is a negotiated amount based on the needs of the child and the circumstances of the family determined through discussion between the responsible public agency and the adoptive parents. The maximum AAP benefit for which a child may qualify is based on what the child would have received in a licensed foster family home if he or she had remained in foster care. Condition Found: As a result of our audit procedures, we noted the following: ? 12 case files where the eligibility redetermination documents including the AAP3 form were sent out; however, were not signed by the adoptive parent and/or the eligibility worker as necessary and returned. ? 2 case files where the necessary documents for either a criminal registry check or child abuse registry check, having been performed prior to the placement, were missing. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility. Effect: Case data may not accurately reflect the eligibility status of Adoption Assistance recipients; thus, increasing the risk of noncompliance with the requirements of the State plan. Questioned Costs: We noted known questioned costs of $18,059. Context/Sampling: A nonstatistical sample of 60 case files out of 1,871 case files were selected totaling $67,921 out of $14,706,670 of federal program expenditures. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-005. Recommendation: We recommend that County implement policies and procedures to ensure that documentation required to support eligibility is properly maintained in the files. We also recommend that County ensure eligibility files include all required documentation to support the federal eligibility determination. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Medicaid Cluster Federal Financial Assistance Listing No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. Condition Found: Of the 60 case files sampled, In-Home Supportive Services (IHSS), we noted 44 cases where the recipient eligibility redetermination was missing from the files, not performed timely, and exceeded the 12-month requirement. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in the case file was missing resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: Medicaid Cluster ? In-Home Supportive Services (IHSS)- A nonstatistical sample of 60 case files out of 5,056 case files were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-006. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations be retained and maintained in case files. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Medicaid Cluster Federal Financial Assistance Listing No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. Condition Found: Of the 60 case files sampled, In-Home Supportive Services (IHSS), we noted 44 cases where the recipient eligibility redetermination was missing from the files, not performed timely, and exceeded the 12-month requirement. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in the case file was missing resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: Medicaid Cluster ? In-Home Supportive Services (IHSS)- A nonstatistical sample of 60 case files out of 5,056 case files were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-006. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations be retained and maintained in case files. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Medicaid Cluster Federal Financial Assistance Listing No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. Condition Found: Of the 60 case files sampled, In-Home Supportive Services (IHSS), we noted 44 cases where the recipient eligibility redetermination was missing from the files, not performed timely, and exceeded the 12-month requirement. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in the case file was missing resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: Medicaid Cluster ? In-Home Supportive Services (IHSS)- A nonstatistical sample of 60 case files out of 5,056 case files were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-006. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations be retained and maintained in case files. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Medicaid Cluster Federal Financial Assistance Listing No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. Condition Found: Of the 60 case files sampled, In-Home Supportive Services (IHSS), we noted 44 cases where the recipient eligibility redetermination was missing from the files, not performed timely, and exceeded the 12-month requirement. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in the case file was missing resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: Medicaid Cluster ? In-Home Supportive Services (IHSS)- A nonstatistical sample of 60 case files out of 5,056 case files were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-006. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations be retained and maintained in case files. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.
Program: Medicaid Cluster Federal Financial Assistance Listing No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2021-2022 Compliance Requirement: Eligibility Grant Award Number: In-Home Supportive Services (IHSS) Type of Finding: Material Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. Condition Found: Of the 60 case files sampled, In-Home Supportive Services (IHSS), we noted 44 cases where the recipient eligibility redetermination was missing from the files, not performed timely, and exceeded the 12-month requirement. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in the case file was missing resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: Medicaid Cluster ? In-Home Supportive Services (IHSS)- A nonstatistical sample of 60 case files out of 5,056 case files were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes, prior year finding 2021-006. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations be retained and maintained in case files. Views of Responsible Officials and Planned Corrective Actions: Management agrees. See separate corrective action plan.