FAC Explorer

Finding 1166490 (2023-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-12-23
Audit: 377492
Organization: County of Plumas (CA)
Auditor: SMITH & NEWELL CPAS

AI Summary

  • Core Issue: County departments submitted inaccurate Federal expenditure data for the Schedule of Expenditures of Federal Awards (SEFA), leading to discrepancies in reported amounts.
  • Impacted Requirements: Compliance with internal control standards necessitates timely and accurate reporting of Federal expenditures to the County Auditor.
  • Recommended Follow-Up: Ensure County departments provide corrected and accurate expenditure information before the start of audit fieldwork to prevent repeat findings.

Finding Text

Name: Schools and Roads – Grants to States; Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds; Epidemiology and Laboratory Capacity for Infectious Diseases (ELC); Foster Care – Title IV-E; Medical Assistance Program Assistance Listing #: 10.665; 20.205; 21.027; 93.323; 93.658; 93.778 Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of the Treasury; U.S. Department of Health and Human Services Pass-Through Entity: State Controller’s Office; State Department of Transportation; State Department of Social Services; State Department of Public Health Award No.: Various Year: 2022-23 Compliance Requirement: Other Criteria: Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition: Expenditures included in the SEFA provided at the beginning of the audit were less than the actual expenditures for the following programs: Schools and Roads – Grants to States (ALN 10.665) - $1,497,861; Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) - $873,388; Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (ALN 93.323) - $ 875,109; Medical Assistance Program (ALN 93.778) - $163,375, Expenditures included in the SEFA provided at the beginning of the audit were more than the actual expenditures for the following programs: Highway Planning and Construction (ALN 20.205) - $450,174; Foster Care – Title IV-E (ALN 93.658) - $483,550 Cause: The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect: The SEFA provided at the beginning of audit fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding: This is a repeat of prior year finding 2022-001. Recommendation: We recommend that the County departments provide the County Auditor with accurate Federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action: Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.

Corrective Action Plan

Schools and roads - Grants to States, Highway Planning and Construction, Coronavirus State and Local Fiscal Recovery Funds, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC), Foster Care - Title IV-E, and Medical Assistance Program. We recommend that the County departments provide the County Auditor with accurate Federal expenditure information prior to the beginning of audit fieldwork. Management's Response: The County concurs with the findings. Responsible Individuals: 10.665 and 20.205: Rob Thorman, Director of Public Works and Damien Frank, Administrative Services Officer; 10.665: Kevin Goss, Chairman of the Board of Supervisors; 21.027 and 93.323: Nicole Reinert, Director of Public Health and DeLena Jones, Administrative Services Officer; 93.658 and 93.778: Jennifer Bromby, Interim Social Services Director/Staff Service Manager. Corrective Action Plan: Each department will be required to run a trial balance report and identify the federal expenditures by program. The departments will be required to track each program and either within the financial system or on an Excel spreadsheet and at the end of the fiscal year use the method of backing out expenses from previous SEFA reporting and adding any expenses from the subsequent fiscal year to the prior fiscal year up to 60 days. The department tis required to maintain the reconciliation spreadsheet on a monthly or quarterly basis depending on the volume of the program. The department fiscal officer will be required to review with the department head, and both the department fiscal officer and department head will need to sign off on the SEFA information provided to the Auditor-Controller, along with proper back and the program trial balance at the end of the fiscal year prior to start of the external auditor fieldwork. Anticipated Completion Date: The Auditor-Controller will hold a mandatory training course in January of 2026 for fiscal officers and department heads of the above-mentioned findings.

Categories

Reporting

Other Findings in this Audit

  • 1166471 2023-001
    Material Weakness Repeat
  • 1166472 2023-001
    Material Weakness Repeat
  • 1166473 2023-001
    Material Weakness Repeat
  • 1166474 2023-001
    Material Weakness Repeat
  • 1166475 2023-001
    Material Weakness Repeat
  • 1166476 2023-001
    Material Weakness Repeat
  • 1166477 2023-001
    Material Weakness Repeat
  • 1166478 2023-001
    Material Weakness Repeat
  • 1166479 2023-001
    Material Weakness Repeat
  • 1166480 2023-001
    Material Weakness Repeat
  • 1166481 2023-001
    Material Weakness Repeat
  • 1166482 2023-001
    Material Weakness Repeat
  • 1166483 2023-001
    Material Weakness Repeat
  • 1166484 2023-001
    Material Weakness Repeat
  • 1166485 2023-001
    Material Weakness Repeat
  • 1166486 2023-001
    Material Weakness Repeat
  • 1166487 2023-001
    Material Weakness Repeat
  • 1166488 2023-001
    Material Weakness Repeat
  • 1166489 2023-001
    Material Weakness Repeat
  • 1166491 2023-006
    Material Weakness Repeat
  • 1166492 2023-008
    Material Weakness Repeat
  • 1166493 2023-008
    Material Weakness Repeat
  • 1166494 2023-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $1.50M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $873,388
15.226 PAYMENTS IN LIEU OF TAXES $819,645
93.778 MEDICAL ASSISTANCE PROGRAM $602,257
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $532,753
93.563 CHILD SUPPORT SERVICES $448,460
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $433,519
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $416,915
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $414,728
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $231,763
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $205,570
93.917 HIV CARE FORMULA GRANTS $204,561
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $196,052
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $183,285
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $138,903
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $129,665
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $123,538
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $102,580
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $79,105
16.575 CRIME VICTIM ASSISTANCE $72,574
20.205 HIGHWAY PLANNING AND CONSTRUCTION $68,978
93.498 PROVIDER RELIEF FUND AND AMERICAN RESCUE PLAN (ARP) RURAL DISTRIBUTION $64,095
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $63,442
93.667 SOCIAL SERVICES BLOCK GRANT $54,588
93.197 CHILDHOOD LEAD POISONING PREVENTION PROJECTS, STATE AND LOCAL CHILDHOOD LEAD POISONING PREVENTION AND SURVEILLANCE OF BLOOD LEAD LEVELS IN CHILDREN $51,151
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $41,112
93.659 ADOPTION ASSISTANCE $33,033
93.074 HOSPITAL PREPAREDNESS PROGRAM (HPP) AND PUBLIC HEALTH EMERGENCY PREPAREDNESS (PHEP) ALIGNED COOPERATIVE AGREEMENTS $28,308
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $25,971
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $23,213
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $19,006
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $14,329
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $13,306
93.658 FOSTER CARE TITLE IV-E $8,960
10.664 COOPERATIVE FORESTRY ASSISTANCE $8,505
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $7,815
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $7,663
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $7,170
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $4,841
93.090 GUARDIANSHIP ASSISTANCE $3,387
97.067 HOMELAND SECURITY GRANT PROGRAM $3,060
93.944 HUMAN IMMUNODEFICIENCY VIRUS (HIV)/ACQUIRED IMMUNODEFICIENCY VIRUS SYNDROME (AIDS) SURVEILLANCE $2,413
16.922 EQUITABLE SHARING PROGRAM $1,992
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $1,496
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $161