FAC Explorer

Finding 1166494 (2023-007)

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

AI Summary

  • Core Issue: The County spent Title III funds for fire prevention without issuing the required public notice 45 days in advance.
  • Impacted Requirements: Compliance with 2 CFR Part 200 and the Secure Rural Schools Act mandates public transparency and opportunity for comment before fund obligations.
  • Recommended Follow-Up: Establish formal procedures to ensure timely public notices are issued and documented before any Title III fund obligations.

Finding Text

Name: Schools and Roads – Grants to States Assistance Listing #:10.665 Federal Grantor: U.S. Department of Agriculture Pass-Through Entity: State Controller’s Office Award No.: Various Year: 2022-23 Compliance Requirement: Special Tests and Provisions Criteria: Per 2 CFR Part 200 and the Secure Rural Schools and Community Self-Determination Act (as reauthorized), counties receiving Title III funds are required to publish a public notice of the intended use of Title III funds at least 45 days prior to obligation or expenditure. The notice must be made available to the public to ensure transparency and opportunity for comment. Condition: During out testing of compliance with Title III fund requirements, we noted that the County obligated and expended Title III funds for fire prevention activities without issuing public notice 45 days prior to the obligation of funds.Cause: The County did not have sufficient internal controls in place to ensure compliance with the public notice requirement prior to obligating Title III funds.. Effect: By not providing the required public notice, the County was not in compliance with statutory requirements, and the public was not given an opportunity to review and comment on the proposed use of Title III funds. Questioned Cost: $216,686 (amount of Title III funds obligated without proper notice) 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 the County establish and implement formal procedures to ensure public notices related to Title III funds are issued and documented at least 45 days prior to any obligation or expenditure. This process should include clear assignment of responsibilities and retention of documentation as part of grant compliance records.. 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 (Compliance) We recommend that the County establish and implement formal procedures to ensure public notices related to Title III funds are issued and documented at least 45 days prior to any obligation or expenditure. This process should include clear assignment of responsibilities and retention of documentation as part of grant compliance records. Management's Response: The County concurs with the findings. Responsible Individual: Allen Hisky, Clerk of the Board of Supervisors; Corrective Action Plan: The Clerk of the Board will ensure that sufficient internal controls are in place for proper notification of Public Hearings at least 45 days proper to obligation or expenditures. This process should include clear assignment of responsibilities and retention of documentation as part of grant compliance records; Anticipated Completion Date: June 30, 2026.

Categories

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties

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
  • 1166493 2023-008
    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