FAC Explorer

Audit 56168

FY End
2022-06-30
Total Expended
$22.08M
Findings
10
Programs
46
Organization: County of Siskiyou (CA)
Year: 2022 Accepted: 2023-08-22
Auditor: Smith & Newell CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
60080 2022-001 - - J
60081 2022-001 - - J
60082 2022-002 - - B
60083 2022-002 - - B
60084 2022-002 - - B
636522 2022-001 - - J
636523 2022-001 - - J
636524 2022-002 - - B
636525 2022-002 - - B
636526 2022-002 - - B

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $3.43M - 0
10.666 Schools and Roads - Grants to Counties $2.64M Yes 0
93.659 Adoption Assistance $2.10M Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.47M Yes 1
93.778 Medical Assistance Program $1.12M - 0
93.563 Child Support Enforcement $1.12M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $635,299 Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $465,532 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $282,224 - 0
14.239 Home Investment Partnerships Program $260,025 - 0
93.268 Immunization Cooperative Agreements $225,335 - 0
16.585 Drug Court Discretionary Grant Program $187,726 - 0
10.551 Supplemental Nutrition Assistance Program $152,820 Yes 0
93.069 Public Health Emergency Preparedness $144,374 - 0
97.042 Emergency Management Performance Grants $133,970 - 0
93.667 Social Services Block Grant $130,145 - 0
15.560 Secure Water Act ? Research Agreements $126,441 - 0
93.889 National Bioterrorism Hospital Preparedness Program $117,850 - 0
95.001 High Intensity Drug Trafficking Areas Program $106,223 - 0
93.994 Maternal and Child Health Services Block Grant to the States $82,503 - 0
20.106 Airport Improvement Program $61,386 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $57,894 - 0
93.658 Foster Care_title IV-E $44,079 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $42,803 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,016 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $39,425 Yes 0
93.556 Promoting Safe and Stable Families $38,994 - 0
20.205 Highway Planning and Construction $37,807 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $34,877 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $27,719 - 0
15.434 Geothermal Resources $25,000 - 0
97.067 Homeland Security Grant Program $24,781 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $20,678 Yes 1
15.608 Fish and Wildlife Management Assistance $20,362 - 0
93.090 Guardianship Assistance $20,245 - 0
15.664 Fish and Wildlife Coordination and Assistance Programs $20,000 - 0
16.575 Crime Victim Assistance $18,181 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $17,881 - 0
10.680 Forest Health Protection $15,000 - 0
93.958 Block Grants for Community Mental Health Services $14,322 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $11,817 - 0
15.808 U.s. Geological Survey_ Research and Data Collection $7,513 - 0
15.631 Partners for Fish and Wildlife $5,222 - 0
93.747 Elder Abuse Prevention Interventions Program $4,958 - 0
96.006 Supplemental Security Income $2,401 - 0
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $2,253 - 0

Contacts

Name Title Type
EG7DQFMJQ556 Diane Olson Auditee
5308428020 Norman Newell, CPA Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: 1.REPORTING ENTITY The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Siskiyou, California. The County of Siskiyou reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. 2.BASIS OF ACCOUNTING Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. The accompanying Schedule of Expenditures of Federal Awards, is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in the notes to the County financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursements. 3.INDIRECT COST RATE The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 4.RELATIONSHIP TO FEDERAL FINANCIAL REPORTS The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the related federal financial assistance reports. 5.RELATIONSHIP TO BASIC FINANCIAL STATEMENTS The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the County's basic financial statements. 6.PASS-THROUGH ENTITIES IDENTIFYING NUMBER When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the County determined that no identifying number is assigned for the program or the County was unable to obtain an identifying number from the pass-through entity and the identifying number is shown as unknown. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (14.228) - Balances outstanding at the end of the audit period were 1433065. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 259725.

Finding Details

Finding 2022-001
2022-001 Name: Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii Assistance Listing #: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2021/2022 Compliance Requirement: Program Income Criteria Proper grant compliance requires that CDBG loan be monitored for compliance with the loan provisions regarding default. Condition During our test of nine loan recipients, we noted that the County had not verified that the loan recipients carried insurance for one tested. Cause There was not adequate monitoring of loans receivable to ensure compliance with loan provisions for one loan recipient. Effect The County did not monitor one CDBG loan for compliance with the loan provisions regarding default. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected nine loan recipients to test loan monitoring procedures. Sampling was a statistically valid sample. We noted one of the nine recipients were not in compliance with the CDBG loan agreements. Repeat Finding This is not a repeat finding. Recommendation We recommend that the County develop a program to monitor compliance with the loan provisions in accordance with the County Loan Servicing Policies and Procedures. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Finding 2022-001
2022-001 Name: Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii Assistance Listing #: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2021/2022 Compliance Requirement: Program Income Criteria Proper grant compliance requires that CDBG loan be monitored for compliance with the loan provisions regarding default. Condition During our test of nine loan recipients, we noted that the County had not verified that the loan recipients carried insurance for one tested. Cause There was not adequate monitoring of loans receivable to ensure compliance with loan provisions for one loan recipient. Effect The County did not monitor one CDBG loan for compliance with the loan provisions regarding default. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected nine loan recipients to test loan monitoring procedures. Sampling was a statistically valid sample. We noted one of the nine recipients were not in compliance with the CDBG loan agreements. Repeat Finding This is not a repeat finding. Recommendation We recommend that the County develop a program to monitor compliance with the loan provisions in accordance with the County Loan Servicing Policies and Procedures. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Finding 2022-002
2022-002 Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #: 9.959 Federal Grantor: U.S. Department of Health and Human Services Pass Through Entity: State Department of Alcohol and Drug Programs Award No.: SABG Year: 2021/2022 Compliance Requirement: Allowable Costs/Cost Principles Criteria Indirect costs allocated to federal programs should be calculated bsed on the actual indirect cost rate provided by the County Auditor-Controller. Condition During our testing of major programs, we noted that the Department did not calculate the indirect costs allocated to the SABG program correctly. Cause The Department did not calculate the indirect cost applied to the program correctly. Effect The Department overcharged the SABG program for indirect costs. Questioned Cost The County charged the program approximately $18,194 more than the correct charge. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Department review the calculation used to allocate indirect costs to the program and verify that it is calculated correctly. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Finding 2022-002
2022-002 Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #: 9.959 Federal Grantor: U.S. Department of Health and Human Services Pass Through Entity: State Department of Alcohol and Drug Programs Award No.: SABG Year: 2021/2022 Compliance Requirement: Allowable Costs/Cost Principles Criteria Indirect costs allocated to federal programs should be calculated bsed on the actual indirect cost rate provided by the County Auditor-Controller. Condition During our testing of major programs, we noted that the Department did not calculate the indirect costs allocated to the SABG program correctly. Cause The Department did not calculate the indirect cost applied to the program correctly. Effect The Department overcharged the SABG program for indirect costs. Questioned Cost The County charged the program approximately $18,194 more than the correct charge. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Department review the calculation used to allocate indirect costs to the program and verify that it is calculated correctly. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Finding 2022-002
2022-002 Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #: 9.959 Federal Grantor: U.S. Department of Health and Human Services Pass Through Entity: State Department of Alcohol and Drug Programs Award No.: SABG Year: 2021/2022 Compliance Requirement: Allowable Costs/Cost Principles Criteria Indirect costs allocated to federal programs should be calculated bsed on the actual indirect cost rate provided by the County Auditor-Controller. Condition During our testing of major programs, we noted that the Department did not calculate the indirect costs allocated to the SABG program correctly. Cause The Department did not calculate the indirect cost applied to the program correctly. Effect The Department overcharged the SABG program for indirect costs. Questioned Cost The County charged the program approximately $18,194 more than the correct charge. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Department review the calculation used to allocate indirect costs to the program and verify that it is calculated correctly. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Finding 2022-001
2022-001 Name: Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii Assistance Listing #: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2021/2022 Compliance Requirement: Program Income Criteria Proper grant compliance requires that CDBG loan be monitored for compliance with the loan provisions regarding default. Condition During our test of nine loan recipients, we noted that the County had not verified that the loan recipients carried insurance for one tested. Cause There was not adequate monitoring of loans receivable to ensure compliance with loan provisions for one loan recipient. Effect The County did not monitor one CDBG loan for compliance with the loan provisions regarding default. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected nine loan recipients to test loan monitoring procedures. Sampling was a statistically valid sample. We noted one of the nine recipients were not in compliance with the CDBG loan agreements. Repeat Finding This is not a repeat finding. Recommendation We recommend that the County develop a program to monitor compliance with the loan provisions in accordance with the County Loan Servicing Policies and Procedures. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Finding 2022-001
2022-001 Name: Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii Assistance Listing #: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2021/2022 Compliance Requirement: Program Income Criteria Proper grant compliance requires that CDBG loan be monitored for compliance with the loan provisions regarding default. Condition During our test of nine loan recipients, we noted that the County had not verified that the loan recipients carried insurance for one tested. Cause There was not adequate monitoring of loans receivable to ensure compliance with loan provisions for one loan recipient. Effect The County did not monitor one CDBG loan for compliance with the loan provisions regarding default. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected nine loan recipients to test loan monitoring procedures. Sampling was a statistically valid sample. We noted one of the nine recipients were not in compliance with the CDBG loan agreements. Repeat Finding This is not a repeat finding. Recommendation We recommend that the County develop a program to monitor compliance with the loan provisions in accordance with the County Loan Servicing Policies and Procedures. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Finding 2022-002
2022-002 Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #: 9.959 Federal Grantor: U.S. Department of Health and Human Services Pass Through Entity: State Department of Alcohol and Drug Programs Award No.: SABG Year: 2021/2022 Compliance Requirement: Allowable Costs/Cost Principles Criteria Indirect costs allocated to federal programs should be calculated bsed on the actual indirect cost rate provided by the County Auditor-Controller. Condition During our testing of major programs, we noted that the Department did not calculate the indirect costs allocated to the SABG program correctly. Cause The Department did not calculate the indirect cost applied to the program correctly. Effect The Department overcharged the SABG program for indirect costs. Questioned Cost The County charged the program approximately $18,194 more than the correct charge. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Department review the calculation used to allocate indirect costs to the program and verify that it is calculated correctly. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Finding 2022-002
2022-002 Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #: 9.959 Federal Grantor: U.S. Department of Health and Human Services Pass Through Entity: State Department of Alcohol and Drug Programs Award No.: SABG Year: 2021/2022 Compliance Requirement: Allowable Costs/Cost Principles Criteria Indirect costs allocated to federal programs should be calculated bsed on the actual indirect cost rate provided by the County Auditor-Controller. Condition During our testing of major programs, we noted that the Department did not calculate the indirect costs allocated to the SABG program correctly. Cause The Department did not calculate the indirect cost applied to the program correctly. Effect The Department overcharged the SABG program for indirect costs. Questioned Cost The County charged the program approximately $18,194 more than the correct charge. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Department review the calculation used to allocate indirect costs to the program and verify that it is calculated correctly. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.
Finding 2022-002
2022-002 Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #: 9.959 Federal Grantor: U.S. Department of Health and Human Services Pass Through Entity: State Department of Alcohol and Drug Programs Award No.: SABG Year: 2021/2022 Compliance Requirement: Allowable Costs/Cost Principles Criteria Indirect costs allocated to federal programs should be calculated bsed on the actual indirect cost rate provided by the County Auditor-Controller. Condition During our testing of major programs, we noted that the Department did not calculate the indirect costs allocated to the SABG program correctly. Cause The Department did not calculate the indirect cost applied to the program correctly. Effect The Department overcharged the SABG program for indirect costs. Questioned Cost The County charged the program approximately $18,194 more than the correct charge. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Department review the calculation used to allocate indirect costs to the program and verify that it is calculated correctly. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.