Finding 1124172 (2024-010)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351824
Organization: County of Orange, California (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: OCPW failed to document who reviewed and approved two out of three project application reports.
  • Impacted Requirements: This violates 2 CFR Section 200.303(a), which mandates effective internal controls over Federal awards.
  • Recommended Follow-Up: Revise procedures to ensure documentation of review and approval for all required reports before submission.

Finding Text

2024-010 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Federal Financial Assistance Listing Number: 97.036 Federal Grantor: U.S. Department of Homeland Security Pass Through: California Office of Emergency Services Award No. and Year: 059-00000 and 2019 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: For two (2) out of three (3) project application summary reports tested, the OCPW did not retain evidence to document the individual who reviewed and approved the required reports. Cause: The department’s procedures did not include documenting the review and approval of the reports prior to submission. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted or disclosed to the granting agency. Questioned Costs: No questioned costs were identified as a result of our audit procedures. Context/Sampling: A non-statistical sample of three (3) of nine (9) Grant Project Application Summary Reports were selecting for testing. The condition above was identified during our procedures over reporting testing. Repeat Finding: No. Recommendation: We recommend the OCPW department revise its procedures to include evidence to document the individual who reviewed and approved required reports prior to submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 547655 2024-007
    Significant Deficiency
  • 547656 2024-009
    Significant Deficiency
  • 547657 2024-009
    Significant Deficiency
  • 547658 2024-009
    Significant Deficiency
  • 547659 2024-009
    Significant Deficiency
  • 547660 2024-009
    Significant Deficiency
  • 547661 2024-009
    Significant Deficiency
  • 547662 2024-009
    Significant Deficiency
  • 547663 2024-009
    Significant Deficiency
  • 547664 2024-009
    Significant Deficiency
  • 547665 2024-009
    Significant Deficiency
  • 547666 2024-009
    Significant Deficiency
  • 547667 2024-009
    Significant Deficiency
  • 547668 2024-009
    Significant Deficiency
  • 547669 2024-009
    Significant Deficiency
  • 547670 2024-009
    Significant Deficiency
  • 547671 2024-012
    Significant Deficiency
  • 547672 2024-013
    Material Weakness
  • 547673 2024-012
    Significant Deficiency
  • 547674 2024-013
    Material Weakness
  • 547675 2024-012
    Significant Deficiency
  • 547676 2024-013
    Material Weakness
  • 547677 2024-012
    Significant Deficiency
  • 547678 2024-013
    Material Weakness
  • 547679 2024-012
    Significant Deficiency
  • 547680 2024-013
    Material Weakness
  • 547681 2024-012
    Significant Deficiency
  • 547682 2024-013
    Material Weakness
  • 547683 2024-015
    Significant Deficiency
  • 547684 2024-015
    Significant Deficiency
  • 547685 2024-015
    Significant Deficiency
  • 547686 2024-014
    Material Weakness
  • 547687 2024-015
    Significant Deficiency
  • 547688 2024-014
    Material Weakness
  • 547689 2024-015
    Significant Deficiency
  • 547690 2024-014
    Material Weakness
  • 547691 2024-015
    Significant Deficiency
  • 547692 2024-014
    Material Weakness
  • 547693 2024-015
    Significant Deficiency
  • 547694 2024-004
    Significant Deficiency Repeat
  • 547695 2024-015
    Significant Deficiency
  • 547696 2024-004
    Significant Deficiency Repeat
  • 547697 2024-015
    Significant Deficiency
  • 547698 2024-004
    Significant Deficiency Repeat
  • 547699 2024-015
    Significant Deficiency
  • 547700 2024-004
    Significant Deficiency Repeat
  • 547701 2024-015
    Significant Deficiency
  • 547702 2024-004
    Significant Deficiency Repeat
  • 547703 2024-015
    Significant Deficiency
  • 547704 2024-008
    Significant Deficiency
  • 547705 2024-015
    Significant Deficiency
  • 547706 2024-008
    Significant Deficiency
  • 547707 2024-015
    Significant Deficiency
  • 547708 2024-008
    Significant Deficiency
  • 547709 2024-015
    Significant Deficiency
  • 547710 2024-008
    Significant Deficiency
  • 547711 2024-015
    Significant Deficiency
  • 547712 2024-008
    Significant Deficiency
  • 547713 2024-015
    Significant Deficiency
  • 547714 2024-008
    Significant Deficiency
  • 547715 2024-015
    Significant Deficiency
  • 547716 2024-008
    Significant Deficiency
  • 547717 2024-015
    Significant Deficiency
  • 547718 2024-008
    Significant Deficiency
  • 547719 2024-015
    Significant Deficiency
  • 547720 2024-008
    Significant Deficiency
  • 547721 2024-015
    Significant Deficiency
  • 547722 2024-008
    Significant Deficiency
  • 547723 2024-015
    Significant Deficiency
  • 547724 2024-008
    Significant Deficiency
  • 547725 2024-015
    Significant Deficiency
  • 547726 2024-008
    Significant Deficiency
  • 547727 2024-015
    Significant Deficiency
  • 547728 2024-008
    Significant Deficiency
  • 547729 2024-015
    Significant Deficiency
  • 547730 2024-010
    Significant Deficiency
  • 547731 2024-011
    Material Weakness
  • 547732 2024-005
    Significant Deficiency
  • 547733 2024-006
    Significant Deficiency
  • 547734 2024-005
    Significant Deficiency
  • 547735 2024-006
    Significant Deficiency
  • 547736 2024-005
    Significant Deficiency
  • 547737 2024-006
    Significant Deficiency
  • 1124097 2024-007
    Significant Deficiency
  • 1124098 2024-009
    Significant Deficiency
  • 1124099 2024-009
    Significant Deficiency
  • 1124100 2024-009
    Significant Deficiency
  • 1124101 2024-009
    Significant Deficiency
  • 1124102 2024-009
    Significant Deficiency
  • 1124103 2024-009
    Significant Deficiency
  • 1124104 2024-009
    Significant Deficiency
  • 1124105 2024-009
    Significant Deficiency
  • 1124106 2024-009
    Significant Deficiency
  • 1124107 2024-009
    Significant Deficiency
  • 1124108 2024-009
    Significant Deficiency
  • 1124109 2024-009
    Significant Deficiency
  • 1124110 2024-009
    Significant Deficiency
  • 1124111 2024-009
    Significant Deficiency
  • 1124112 2024-009
    Significant Deficiency
  • 1124113 2024-012
    Significant Deficiency
  • 1124114 2024-013
    Material Weakness
  • 1124115 2024-012
    Significant Deficiency
  • 1124116 2024-013
    Material Weakness
  • 1124117 2024-012
    Significant Deficiency
  • 1124118 2024-013
    Material Weakness
  • 1124119 2024-012
    Significant Deficiency
  • 1124120 2024-013
    Material Weakness
  • 1124121 2024-012
    Significant Deficiency
  • 1124122 2024-013
    Material Weakness
  • 1124123 2024-012
    Significant Deficiency
  • 1124124 2024-013
    Material Weakness
  • 1124125 2024-015
    Significant Deficiency
  • 1124126 2024-015
    Significant Deficiency
  • 1124127 2024-015
    Significant Deficiency
  • 1124128 2024-014
    Material Weakness
  • 1124129 2024-015
    Significant Deficiency
  • 1124130 2024-014
    Material Weakness
  • 1124131 2024-015
    Significant Deficiency
  • 1124132 2024-014
    Material Weakness
  • 1124133 2024-015
    Significant Deficiency
  • 1124134 2024-014
    Material Weakness
  • 1124135 2024-015
    Significant Deficiency
  • 1124136 2024-004
    Significant Deficiency Repeat
  • 1124137 2024-015
    Significant Deficiency
  • 1124138 2024-004
    Significant Deficiency Repeat
  • 1124139 2024-015
    Significant Deficiency
  • 1124140 2024-004
    Significant Deficiency Repeat
  • 1124141 2024-015
    Significant Deficiency
  • 1124142 2024-004
    Significant Deficiency Repeat
  • 1124143 2024-015
    Significant Deficiency
  • 1124144 2024-004
    Significant Deficiency Repeat
  • 1124145 2024-015
    Significant Deficiency
  • 1124146 2024-008
    Significant Deficiency
  • 1124147 2024-015
    Significant Deficiency
  • 1124148 2024-008
    Significant Deficiency
  • 1124149 2024-015
    Significant Deficiency
  • 1124150 2024-008
    Significant Deficiency
  • 1124151 2024-015
    Significant Deficiency
  • 1124152 2024-008
    Significant Deficiency
  • 1124153 2024-015
    Significant Deficiency
  • 1124154 2024-008
    Significant Deficiency
  • 1124155 2024-015
    Significant Deficiency
  • 1124156 2024-008
    Significant Deficiency
  • 1124157 2024-015
    Significant Deficiency
  • 1124158 2024-008
    Significant Deficiency
  • 1124159 2024-015
    Significant Deficiency
  • 1124160 2024-008
    Significant Deficiency
  • 1124161 2024-015
    Significant Deficiency
  • 1124162 2024-008
    Significant Deficiency
  • 1124163 2024-015
    Significant Deficiency
  • 1124164 2024-008
    Significant Deficiency
  • 1124165 2024-015
    Significant Deficiency
  • 1124166 2024-008
    Significant Deficiency
  • 1124167 2024-015
    Significant Deficiency
  • 1124168 2024-008
    Significant Deficiency
  • 1124169 2024-015
    Significant Deficiency
  • 1124170 2024-008
    Significant Deficiency
  • 1124171 2024-015
    Significant Deficiency
  • 1124173 2024-011
    Material Weakness
  • 1124174 2024-005
    Significant Deficiency
  • 1124175 2024-006
    Significant Deficiency
  • 1124176 2024-005
    Significant Deficiency
  • 1124177 2024-006
    Significant Deficiency
  • 1124178 2024-005
    Significant Deficiency
  • 1124179 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $210.26M
12.U01 Santa Ana River Mainstem Project - Prado Dam Construction $28.70M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $16.79M
93.778 Medical Assistance Program $14.95M
93.658 Foster Care Title IV-E $13.06M
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $12.24M
93.667 Social Services Block Grant $10.80M
93.391 Covid-19 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $7.93M
93.914 Hiv Emergency Relief Project Grants $7.06M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $4.31M
93.268 Covid-19 Immunization Cooperative Agreements $4.28M
14.218 Community Development Block Grants/entitlement Grants $3.89M
93.659 Adoption Assistance $3.62M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $3.58M
14.879 Mainstream Vouchers $3.22M
93.069 Public Health Emergency Preparedness $3.22M
20.106 Covid-19 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $3.10M
93.958 Block Grants for Community Mental Health Services $3.08M
17.278 Wioa Dislocated Worker Formula Grants $3.04M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $3.03M
16.575 Crime Victim Assistance $2.67M
16.922 Equitable Sharing Program $2.50M
93.556 Marylee Allen Promoting Safe and Stable Families Program $2.38M
93.994 Maternal and Child Health Services Block Grant to the States $2.30M
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $2.09M
17.258 Wioa Adult Program $2.06M
93.917 Hiv Care Formula Grants $1.98M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1.76M
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1.75M
93.052 National Family Caregiver Support, Title Iii, Part E $1.67M
14.267 Continuum of Care Program $1.48M
17.259 Wioa Youth Activities $1.37M
20.205 Highway Planning and Construction $1.14M
93.563 Child Support Services $1.01M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $969,809
97.042 Emergency Management Performance Grants $937,117
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $896,021
95.001 High Intensity Drug Trafficking Areas Program $876,264
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $864,245
20.616 National Priority Safety Programs $826,564
93.889 National Bioterrorism Hospital Preparedness Program $813,832
17.235 Senior Community Service Employment Program $744,566
93.767 Children's Health Insurance Program $718,714
93.053 Nutrition Services Incentive Program $699,668
14.241 Housing Opportunities for Persons with Aids $683,800
93.940 Hiv Prevention Activities Health Department Based $681,949
93.045 Covid-19 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $671,979
93.044 Covid-19 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $662,414
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $656,363
93.268 Immunization Cooperative Agreements $647,624
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $616,404
14.231 Emergency Solutions Grant Program $581,610
14.218 Covid-19 Community Development Block Grants/entitlement Grants $573,447
93.150 Projects for Assistance in Transition From Homelessness (path) $556,673
14.896 Family Self-Sufficiency Program $497,083
14.231 Covid-19 Emergency Solutions Grant Program $474,165
10.025 Plant and Animal Disease, Pest Control, and Animal Care $467,969
97.067 Homeland Security Grant Program $342,580
93.590 Community-Based Child Abuse Prevention Grants $335,951
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $328,312
10.555 National School Lunch Program $302,657
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $280,174
16.753 Congressionally Recommended Awards $265,962
14.239 Home Investment Partnerships Program $262,455
93.603 Adoption and Legal Guardianship Incentive Payments Program $224,354
10.553 School Breakfast Program $188,496
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $174,441
15.226 Payments in Lieu of Taxes $157,550
93.558 Temporary Assistance for Needy Families $154,996
20.600 State and Community Highway Safety $141,438
97.046 Fire Management Assistance Grant $141,341
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $138,168
16.835 Body Worn Camera Policy and Implementation $135,144
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $134,412
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $123,577
93.071 Medicare Enrollment Assistance Program $120,954
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $111,159
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $96,073
93.043 Covid-19 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $88,208
16.U01 Oc Regional Computer Forensics Laboratory (ocrcfl) $73,452
20.939 Safe Streets and Roads for All $73,253
16.741 Dna Backlog Reduction Program $73,091
93.090 Guardianship Assistance $68,774
97.U01 Preparing for Emerging Threats and Hazards Tsa: National Explosives Detection Canine Team Program $51,000
93.324 State Health Insurance Assistance Program $48,616
21.032 Local Assistance and Tribal Consistency Fund $47,918
10.576 Senior Farmers Market Nutrition Program $44,000
14.239 Covid-19 Home Investment Partnerships Program $43,189
97.106 Securing the Cities Program $42,964
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $41,099
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $32,557
21.016 Equitable Sharing $32,071
10.665 Schools and Roads - Grants to States $30,449
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $29,770
16.738 Edward Byrne Memorial Justice Assistance Grant Program $29,698
93.042 Covid-19 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $25,899
16.U02 Orange County Drug Enforcement Task Force $21,042
93.747 Elder Abuse Prevention Interventions Program $14,320
97.012 Boating Safety Financial Assistance $14,182
16.U03 Orange County Alcohol, Tobacco, Firearms & Explosives Task Force $13,489