FAC Explorer

Finding 1153326 (2024-007)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-09-17
Audit: 366553
Organization: County of Trinity (CA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Three payroll expenditures lacked supervisor signatures on timesheets, violating internal control requirements.
  • Impacted Requirements: Accurate records for federal awards must be supported by proper approvals to ensure compliance and prevent unallowable costs.
  • Recommended Follow-Up: Implement controls to ensure all timesheets receive supervisor approval before submission.

Finding Text

Criteria: Charges for Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: During testing of allowable costs, CLA noted that three of the forty payroll expenditures selected for testing were missing a supervisor’s signature on the monthly timesheet. Questioned costs: None noted. Context: Three of the forty expenditures selected were missing indication of supervisor approval. Cause: Management did not properly review the timesheets for accuracy prior to submission. Effect: Not following through on allowable cost requirements could result in noncompliance with program requirements and could result in unallowable costs being charged to the grant. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County implement controls to ensure that all timesheets are properly approved by a supervisor prior to submittal. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Federal program title - Temporary Assistance for Needy Families (TANF) Program - CFDA 93.558 Recommendation: We recommend the County implement controls to ensure that all timesheets are properly approved by supervisor prior to submittal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since FY 2015/2016, the Health and Human Services Agency has utilized the Cost Accounting Management System (CAMS), which includes an electronic time study and timecard tracking module. All HHSA staff are required to complete and submit their timecards through this system for supervisor approval prior to payroll submission. While the electronic system is the primary method of tracking and approval, paper timecards are also maintained as a secondary processing method within our agency. Our Timecard Policy and Procedures are reviewed with all new staff during onboarding and with all employees on an annual basis. This procedure outlines, in detail, the roles and responsibilities of both employees and supervisors in the submission and approval process—covering both the electronic and paper formats. Name(s) of the contact person(s) responsible for corrective action: Under direction of Elizabeth Hamilton Health and Human Services Director, the Staff Services Manager Jami Teal. Planned completion date for correcting action plan: Completed

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1153311 2024-004
    Material Weakness Repeat
  • 1153312 2024-004
    Material Weakness Repeat
  • 1153313 2024-004
    Material Weakness Repeat
  • 1153314 2024-004
    Material Weakness Repeat
  • 1153315 2024-004
    Material Weakness Repeat
  • 1153316 2024-004
    Material Weakness Repeat
  • 1153317 2024-004
    Material Weakness Repeat
  • 1153318 2024-005
    Material Weakness Repeat
  • 1153319 2024-005
    Material Weakness Repeat
  • 1153320 2024-005
    Material Weakness Repeat
  • 1153321 2024-005
    Material Weakness Repeat
  • 1153322 2024-005
    Material Weakness Repeat
  • 1153323 2024-005
    Material Weakness Repeat
  • 1153324 2024-005
    Material Weakness Repeat
  • 1153325 2024-006
    Material Weakness Repeat
  • 1153327 2024-008
    Material Weakness Repeat
  • 1153328 2024-008
    Material Weakness Repeat
  • 1153329 2024-009
    Material Weakness Repeat
  • 1153330 2024-009
    Material Weakness Repeat
  • 1153331 2024-009
    Material Weakness Repeat
  • 1153332 2024-009
    Material Weakness Repeat
  • 1153333 2024-009
    Material Weakness Repeat
  • 1153334 2024-009
    Material Weakness Repeat
  • 1153335 2024-009
    Material Weakness Repeat
  • 1153336 2024-010
    Material Weakness Repeat
  • 1153337 2024-011
    Material Weakness Repeat
  • 1153338 2024-011
    Material Weakness Repeat
  • 1153339 2024-011
    Material Weakness Repeat
  • 1153340 2024-011
    Material Weakness Repeat
  • 1153341 2024-011
    Material Weakness Repeat
  • 1153342 2024-011
    Material Weakness Repeat
  • 1153343 2024-011
    Material Weakness Repeat
  • 1153344 2024-011
    Material Weakness Repeat
  • 1153345 2024-011
    Material Weakness Repeat
  • 1153346 2024-011
    Material Weakness Repeat
  • 1153347 2024-011
    Material Weakness Repeat
  • 1153348 2024-011
    Material Weakness Repeat
  • 1153349 2024-011
    Material Weakness Repeat
  • 1153350 2024-011
    Material Weakness Repeat
  • 1153351 2024-011
    Material Weakness Repeat
  • 1153352 2024-011
    Material Weakness Repeat
  • 1153353 2024-011
    Material Weakness Repeat
  • 1153354 2024-011
    Material Weakness Repeat
  • 1153355 2024-011
    Material Weakness Repeat
  • 1153356 2024-011
    Material Weakness Repeat
  • 1153357 2024-012
    Material Weakness Repeat
  • 1153358 2024-012
    Material Weakness Repeat
  • 1153359 2024-012
    Material Weakness Repeat
  • 1153360 2024-012
    Material Weakness Repeat
  • 1153361 2024-012
    Material Weakness Repeat
  • 1153362 2024-012
    Material Weakness Repeat
  • 1153363 2024-012
    Material Weakness Repeat
  • 1153364 2024-013
    Material Weakness Repeat
  • 1153365 2024-013
    Material Weakness Repeat
  • 1153366 2024-013
    Material Weakness Repeat
  • 1153367 2024-013
    Material Weakness Repeat
  • 1153368 2024-013
    Material Weakness Repeat
  • 1153369 2024-013
    Material Weakness Repeat
  • 1153370 2024-013
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $2.83M
14.239 Home Investment Partnership Program (outstanding Loan) $2.43M
93.659 Adoption Assistance $1.62M
10.665 Schools and Roads - Title I $1.57M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.12M
21.032 Local Assistance and Tribal Consistency Fund $927,215
14.228 Community Development Block Grants/entitlement Grants (outstanding Loan) $800,520
93.658 Arra-Foster Care Title IV-E $768,782
93.959 Block Grants for Prevention and Treatment of Substance Abuse (sapt) $432,887
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $402,451
93.658 Foster Care Title IV-E $359,923
10.691 Usda Forest Service Good Neighbor Agreement $238,350
93.958 Substance Abuse and Mental Health Services Administration (samsha) $233,764
16.575 Crime Victim Witness Program $219,710
93.889 Hospital Preparedness Program (hpp) $177,020
93.069 Public Health Emergency Preparedness Program (phep) $171,602
93.967 California Strengthening Public Health Initiative (casphi) $161,459
20.509 Formula Grants for Rural Areas Cares Act $109,388
20.205 Emergency Relief Program $101,283
93.268 Covid-19 Immunization Cooperative Agreements - Covid-19 Round 3 $101,071
20.509 Formula Grants for Rural Areas $99,861
93.323 Covid-19 Public Health Emergency Response - Elc Expansion & Strategy Totals $82,859
93.977 Cdc/public Health Emergency Preparedness - Dis Wfd $76,682
10.665 Schools and Roads - Title III $74,397
93.994 Maternal and Child Health Services Block Grant to the States $71,389
15.512 Technical Assistance Grant -Bureau of Rec $63,594
93.563 Child Support Enforcement $63,410
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds Under the American Rescue Plan Act $61,940
93.391 Cdc/public Health Emergency Preparedness - California Equitable Recovery Initiative $55,340
97.036 Homeland Security Grant Program $53,408
93.590 Community Based Child Abuse Prevention Grants $51,663
97.042 Emergency Management Performance $49,697
16.585 Adult Drug Treatment Court $42,231
20.106 Covid-19 Corona Virus Aid, Relief and Economic Security Act $40,076
93.667 Social Services Block Grant $39,200
93.959 Covid-19 Sabg Supplemental - Arpa $37,943
93.674 Chafee Foster Care Independence Program $27,495
93.268 Covid-19 Immunization Cooperative Agreements - Covid-19 Round 4 $25,818
16.922 Domestic Cannabis Eradication Supression Program (cep) $25,371
93.268 Immunization Cooperative Agreements - Vpd Prevention/control $23,821
20.616 Child Passenger Safety Program $21,482
97.067 Homeland Security Grant Program $18,999
93.747 Elder Abuse Prevention Interventions Program $18,518
20.205 Hazzard Elimination Safety Program $17,480
93.354 Covid-19 Public Health Emergency Response - Wfd $16,920
84.027 Special Education Grants (idea) $16,329
93.090 Guardianship Assistance $14,937
93.778 Medical Assistance Programs $14,913
93.778 Medical Assistance Programs - Title Xix $12,354
10.704 Usda Forest Service CO-Op Le Patrol Shasta Trinity Nf $11,899
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11,541
14.228 Community Development Block Grant $10,548
20.205 Highway Planning and Construction $9,721
10.025 Glassy-Winged Sharpshooter (gwss) Contract $9,435
93.778 Medical Assistance Programs - Chdp $8,948
93.788 Trinity Opioid Safety Coalition $6,462
10.704 Usda Forest Service CO-Operative Le Controlled Substance Six Rivers Nf $3,791
10.704 Usda Forest Service CO-Op Le Controlled Substance Shasta-Trinity $3,437
93.778 Medical Assistance Programs - Foster Care $3,045
93.767 Children's Health Insurance Program $2,461
10.025 Detection Trapping Contract $1,958
20.106 Airport Improvement Program Faa $1,885
93.556 Promoting Safe and Stable Families $1,274
10.572 Wic Farmers' Market Nutrition Program (fmnp) $190