FAC Explorer

Finding 1166493 (2023-008)

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

AI Summary

  • Core Issue: Most required financial and performance reports for the ELC grant were submitted late, violating federal reporting criteria.
  • Impacted Requirements: Compliance with 2 CFR 200.327 and 200.328 mandates timely submission of reports within 30 days after each reporting period.
  • Recommended Follow-Up: Management should implement strict procedures to ensure all reports are submitted on time to avoid compliance risks.

Finding Text

Name: Epidemioloy and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing #: 93.323 Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: State Department of Public Health Award No.: 19-ELC32 and 19-ELC90 Year: 2022-23 Compliance Requirement: Reporting Criteria: Per 2 CFR 200.327 and 200.328, recipients of federal awards must submit required financial and performance reports by the due dates specified in the award terms and conditions. The Notice of Award for ALN 93.323 requires the submission of monthly and quarterly expenditure and progress reports within 30 days after the end of each reporting period. Condition: During audit testing, it was noted that a majority of the required reports were not submitted within the required 30 day timeframe. Documentation provided by the grantee confirmed that the reports were filed late. Cause: The delays occurred due to staff turnover within the Plumas County Department of Health. Effect: Failure to submit required reports in a timely manner may hinder the federal agency's ability to monitor financial and program performance, increasing the risk of delayed reimbursement or potential noncompliance with grant requirements. 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 compliance testing over the major program identified above. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish and enforce procedures to ensure all required federal financial and progress reports are submitted by the applicable due dates. 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

Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (Compliance) We recommend that management establish and enforce procedures to ensure all required federal financial and progress reports are submitted by the applicable due dates. Management's Response: The County concurs with the findings; Responsible Individual: Nicole Reinert, Public Health Director; Corrective Action Plan: Administrative staff will schedule out all required report dates in the Outlook calendar at least three weeks before the due date to keep responsible parties informed of deadlines. These set reminders will ensure timely submissions. The Department Head will review the submission process to eliminate congested workflow to ensure efficiency and identify any tasks that can be automated or improved. Regular check-ins will take place to discuss the status of ongoing reports.; Anticipated Completion Date: June 30, 2026.

Categories

Subrecipient Monitoring Cash Management 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
  • 1166490 2023-001
    Material Weakness Repeat
  • 1166491 2023-006
    Material Weakness Repeat
  • 1166492 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