FAC Explorer

Finding 1153332 (2024-009)

Material Weakness Repeat Finding
Requirement
H
Questioned Costs
$1
Year
2024
Accepted
2025-09-17
Audit: 366553
Organization: County of Trinity (CA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County charged payroll costs of $33,314 to a federal grant without sufficient documentation to prove they were incurred within the grant's allowable period.
  • Impacted Requirements: Costs must be incurred during the specified performance period as per 2 CFR §200.309 and §200.403(g); otherwise, they are unallowable.
  • Recommended Follow-Up: The County should establish tracking procedures for all expenditures by grant and maintain detailed transaction records to ensure compliance with performance periods.

Finding Text

Criteria: Per 2 CFR §200.309 and §200.403(g), only costs incurred during the period of performance specified in the federal award are allowable. Costs incurred outside this period are unallowable unless specifically authorized by the awarding agency. Condition: The County lacked sufficient documentation to demonstrate that all payroll costs charged to the grant were incurred within the grant’s period of performance. Questioned costs: Known questioned costs of $33,314. Context: Grant 20-CDBG-CV1-00122 had a period of performance ending February 28, 2024. The County charged $31,314 in payroll costs to this grant using the same allocation method described in Finding 2024-013. However, the allocation was based on hours worked throughout FY24, and the County could not provide a detailed transaction listing to isolate costs incurred within the grant’s performance period. While $25,755 in nonpayroll costs were confirmed to be within the allowable period, the payroll costs could not be verified. Cause: The County did not maintain detailed records of expenditures by grant and relied on an allocation method that did not align with the grant’s performance period. Effect: Payroll costs totaling $33,314 may have been charged outside the allowable period, resulting in questioned costs and a material weakness in internal controls. Repeat Finding: This is not a repeat finding. Recommendation: The County should implement procedures to ensure that all expenditures are tracked by grant and incurred within the specified period of performance. Detailed transaction listings should be maintained to support compliance testing. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Questioned Costs Allowable Costs / Cost Principles Period of Performance Material Weakness

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
  • 1153326 2024-007
    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
  • 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