FAC Explorer

Finding 1168179 (2024-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-01-07
Audit: 379965
Organization: County of Humboldt (CA)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The County failed to submit four out of five required financial reports for each of its seven Airport Improvement Program grants, leading to noncompliance with FAA guidelines.
  • Impacted Requirements: Compliance with 2 CFR §200.328 and §200.329, which mandate the submission of specific financial reports, was not met.
  • Recommended Follow-Up: Provide staff training on grant requirements and implement tracking procedures to ensure timely submission of all necessary reports.

Finding Text

Federal agency: Federal Aviation Administration Federal program title: Airport Improvement Program Assistance Listing Number: 20.106 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Criteria: Federal Aviation Administration (FAA) guidelines require Airport Improvement Program recipients to submit periodic financial reports, including SF-425 (Federal Financial Report), Form 5100- 127 (Operating and Financial Summary), Form 5100-126 (Financial Government Payment Report), Form 5370-1 (Construction Progress and Inspection Report), and Form SF-271 (Requests for Reimbursement) in accordance with 2 CFR §200.328 and §200.329. Condition: During our testing, we noted that for each of the County’s seven Airport Improvement Program grants, only Form SF-271 was submitted for the audit period, despite requirements to submit five distinct report types per grant. Questioned costs: None Context: We initially sampled 31 of 105 reports required to be submitted during the year by the granting agency. 11 of the 11 SF-271 reports were received from the county and tested without exception. The department explained that Forms SF-425, 5100-127, 5100-126, and 5370-1 had not been submitted for the year under audit and therefore could not be provided. Cause: The aviation department was previously not aware of the reporting requirements of the grant. When the department became aware of the requirements they began working with the FAA to ensure all required reports were submitted. The delay in becoming aware of these requirements resulted in a significant backlog to be submitted which was exacerbated by understaffing at the department. Effect: The County’s failure to submit four of the five required reports for each of its seven Airport Improvement Program grants resulted in noncompliance with FAA reporting requirements under 2 CFR §200.328 and §200.329. This lack of reporting may impact the County’s ability to demonstrate proper stewardship of federal funds, delay reimbursement processing, and potentially affect future grant eligibility or funding decisions. Repeat Finding: This is not a repeat finding. Recommendation: CLA recommends that the County provide staff with training related to identifying and complying with grant requirements. Additionally, CLA recommends that the County implement tracking procedures, such as a monitoring checklist, to ensure all required reports are submitted in a timely manner. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Condition: During our testing, we noted that for each of the County’s seven Airport Improvement Program grants, only Form SF-271 was submitted for the audit period, despite requirements to submit five distinct report types per grant. Recommendation: CLA recommends that the County provide staff with training related to identifying and complying with grant requirements. Additionally, CLA recommends that the County implement tracking procedures, such as a monitoring checklist, to ensure all required reports are submitted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Department is working with the FAA to complete past-due reports and has improved tracking of required reports and deadlines. Name(s) of the contact person(s) responsible for corrective action: Aviation Director Planned completion date for corrective action plan: Fiscal year ended June 30, 2026

Categories

Reporting

Other Findings in this Audit

  • 1168175 2024-006
    Material Weakness Repeat
  • 1168176 2024-006
    Material Weakness Repeat
  • 1168177 2024-006
    Material Weakness Repeat
  • 1168178 2024-006
    Material Weakness Repeat
  • 1168180 2024-007
    Material Weakness Repeat
  • 1168181 2024-007
    Material Weakness Repeat
  • 1168182 2024-007
    Material Weakness Repeat
  • 1168183 2024-007
    Material Weakness Repeat
  • 1168184 2024-007
    Material Weakness Repeat
  • 1168185 2024-007
    Material Weakness Repeat
  • 1168186 2024-007
    Material Weakness Repeat
  • 1168187 2024-007
    Material Weakness Repeat
  • 1168188 2024-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families (CEC) $15.51M
20.106 COVID-19 Airport Improvement Program (COVID) $15.05M
14.239 HOME - Outstanding Loans $13.73M
93.659 Adoption Assistance (CA 800) $9.80M
93.778 Medical Assistance Program (CEC) $8.92M
93.658 Foster Care Title IV-E (CEC) $8.25M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $8.22M
20.205 Emergency Relief $6.88M
93.558 Temporary Assistance for Needy Families (CA 800) $5.83M
20.205 Highway Bridge Replacement & Rehabiliitation $5.80M
20.205 Active Transportation Program $3.91M
93.563 Child Support Enforcement $2.80M
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds $2.77M
14.228 CDBG - Outstanding Loans $2.29M
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE $2.21M
93.658 Foster Care Title IV-E (CA 800) $1.74M
10.578 Special Supplemental Nutrition Program for Women, Infants, and Children $1.18M
15.226 Federal in Lieu - Public Land $1.12M
93.778 Medi-Cal Administrative Activities $1.12M
93.959 Substance Abuse Block Grant (SABG) $1.08M
93.090 Guardianship Assistance (CA 800) $913,548
93.958 Community Mental Health Services Block Grant (MHBG) $856,832
97.036 FEMA - COVID-19 Assistance project #684142 $765,189
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Enhancing Detection Expansion $754,279
97.036 FEMA - COVID-19 Assistance project #684343 $740,508
93.747 Elder Abuse Prevention Interventions Program (CEC) $698,799
97.036 FEMA - COVID-19 Assistance project #684350 $594,896
10.664 Flash USDA Clearinghouse Grant $565,011
93.667 Social Services Block Grant (CA 800) $482,302
97.036 FEMA - COVID-19 Assistance project #181067 $464,463
10.665 Secure Rural Schools Title III $430,146
93.268 COVID-19 California Immunization Program Covid-19 $423,995
17.258 Workforce Investment and Opportunity Act (WIOA) Adult $421,082
16.575 Victim Witness Assistance Program - VW $371,067
93.069 Federal Reimbursement Grant (Public Health Emergency Preparedness Lab) $345,728
17.278 Workforce Investment and Oppurtunity Act (WIOA) Additional Assistance Offshore Wind $345,508
93.778 California Childrens Services $325,806
97.036 FEMA - COVID-19 Assistance project #168652 $314,806
93.994 Maternal Child And Adolescent Health $303,429
93.667 Social Services Block Grant (CEC) $253,484
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $243,623
97.056 Port Security Grant Program $236,250
16.803 Byrne JAG State $233,495
93.659 Adoption Assistance (CEC) $227,579
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Enhancing Detection $219,876
93.958 American Rescue Plan Act (ARPA) (MHBG supplemental) $201,855
93.778 Targeted Case Management $179,523
17.258 Workforce Investment and Oppurtunity Act (WIOA) Adult $178,024
93.959 American Rescue Plan Act (ARPA) (SABG supplemental) $167,241
97.067 Homeland Security Grant Program FY21 $162,210
93.674 Chafee Foster Care Independence Program $159,826
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $158,346
93.917 HIV CARE Program X07 $151,798
93.069 Public Health Emergency Preparedness $150,610
93.778 CHDP - Health Care Program for Children in Foster Care $144,331
17.259 Workforce Investment and Opportunity Act (WIOA) Youth $134,336
17.277 Workforce Investment and Opportunity Act (WIOA) NDWG $129,760
14.228 CDBG Redwood Rural Hospital Roads (COVID) $123,400
14.241 Housing Opportunities for Persons with AIDS (HOPWA) $121,411
93.323 COVID-19 ELC Detection & Mitigation of COVID-19 in Confinement Facilities Funding $118,545
93.556 Promoting Safe and Stable Families (CEC) $116,009
16.588 Probation Specialized Units (PU) Program $111,346
17.278 Workforce Investment and Oppurtunity Act (WIOA) Dislocated Worker $109,000
93.778 CHDP - HCPCFC Foster Care Administration $108,476
93.354 COVID-19 Public Health Workforce Supplemental Funding $107,656
17.278 Workforce Investment and Oppurtunity Act (WIOA) Rapid Response $104,220
11.473 Intertidal Coastal Marsh Restoration and Transportation Corridor Protection in Humboldt Bay $103,042
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $102,068
97.042 Emergency Management Performance Grant FY23 $101,205
16.575 Victim Witness Assistance Program -VW $99,057
14.267 Continuum of Care Program (HART) $97,143
20.205 Highway Safety Improvement Program $79,405
93.323 LAB Advanced Molecular Detection (AMD) $73,110
10.664 Clearinghouse 2021 Phase III $72,443
16.202 Domestic Cannabis Eradication/Suppression Program (DCE/SP) FY22 $69,696
16.588 Violence Against Women Vertical Prosecution $66,768
93.778 CHDP - HCPCFC Caseload Realief $66,679
93.069 Pandemic Flu $61,606
14.228 CDBG Redwood Rural Hospital Sidewalks (COVID) $56,559
97.042 Emergency Management Performance Grant FY22 $47,655
16.575 Child Advocacy Center Program - KC $45,945
97.067 Homeland Security Grant Program FY22 $45,348
93.778 Child Health and Disability Prevention $41,098
14.239 HOME Program Income Expenses $34,577
16.202 Domestic Cannabis Eradication/Suppression Program (DCE/SP) FY21 $32,475
93.090 Guardianship Assistance (CEC) $31,190
10.555 NATIONAL SCHOOL LUNCH PROGRAM $30,751
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases SHARP $29,375
16.606 Criminal Alien Assistance Program (SCAAP) $28,094
16.738 Byrne JAG Local Grant 2023 $23,071
16.738 Edward Bryne Memorial Justice Assistance Grant Program $20,000
97.067 Homeland Security Grant Program FY20 $19,263
17.278 Workforce Investment and Oppurtunity Act (WIOA) Rapid Response Layoff Aversion $18,693
10.025 Phytophthora Ramorum $18,561
93.276 Drug Free Communities $18,329
66.818 Brownfield Grant $14,069
93.778 CHDP - HCPCFC PMM&O $10,589
10.704 USDA Forest Services Campground/Patrol $7,619
93.603 Adoptions Incentives (CEC) $6,481
93.566 Refugee and Entrant Assistance State Administered Program $6,394
16.607 Bulletproof Vest Program (BVP) $5,650
16.804 Byrne JAG Local Grant 2022 $4,375
10.025 Asian Defoliating Moth Survey $3,060
10.025 PDCP/GWSS/Bio Control $2,135
97.039 Hazard Mitigation Grant Program $1,117
14.228 CDBG Microenterprise Program $292
14.228 CDBG Humboldt Inn - Elevator (COVID) $253
14.228 CDBG Boyd Road Homeless Shelter Improvements (COVID) $179