FAC Explorer

Finding 11812 (2022-004)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2024-02-05
Audit: 15652
Organization: County of Mendocino (CA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Answer: We couldn't verify $253,601 in payroll expenses due to missing documentation.
  • Trend: This indicates ongoing issues with record-keeping and payroll controls in the program.
  • List: Follow up by ensuring proper time charge records and payroll controls are established and maintained.

Finding Text

We were unable to test $253,601 of payroll expenditures charged to the program for allowable , resulting in a scope limitation. Sufficient records of time charges and controls over program payroll were not available at the time of our test work.

Corrective Action Plan

The County will conduct trainings with departments to ensure staff are knowledgeable about compliance and internal controls for federal programs and ensure records are maintained and requirements met. Additionally, the Auditor‐ Controller’s Office will work with the Executive Office to encourage departments to utilize the Grants Management Software Amplifund for federal awards.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 588254 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $7.02M
93.659 Adoption Assistance $4.24M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.19M
14.231 Emergency Solutions Grant Program $2.10M
93.563 Child Support Enforcement $1.78M
93.658 Foster Care_title IV-E $1.45M
93.569 Community Services Block Grant $947,825
93.778 Medical Assistance Program $706,544
93.959 Block Grants for Prevention and Treatment of Substance Abuse $544,428
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $353,361
93.110 Maternal and Child Health Federal Consolidated Programs $257,114
93.268 Immunization Cooperative Agreements $247,999
97.042 Emergency Management Performance Grants $212,400
93.090 Guardianship Assistance $203,170
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $175,544
93.667 Social Services Block Grant $175,164
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $156,811
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $147,249
93.889 National Bioterrorism Hospital Preparedness Program $141,259
20.106 Airport Improvement Program $134,694
93.645 Stephanie Tubbs Jones Child Welfare Services Program $124,183
16.000 Domestic Cannabis Eradication & Suppression Prog $96,540
11.307 Economic Adjustment Assistance $96,320
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $77,803
16.575 Crime Victim Assistance $68,421
93.069 Public Health Emergency Preparedness $59,184
10.025 Plant and Animal Disease, Pest Control, and Animal Care $58,703
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $56,219
93.788 Opioid Str $54,091
97.067 Homeland Security Grant Program $50,387
20.205 Highway Planning and Construction $40,176
93.994 Maternal and Child Health Services Block Grant to the States $31,040
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $27,026
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $25,000
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $24,972
16.034 Coronavirus Emergency Supplemental Funding Program $24,793
93.150 Projects for Assistance in Transition From Homelessness (path) $17,559
16.738 Edward Byrne Memorial Justice Assistance Grant Program $15,452
93.556 Promoting Safe and Stable Families $15,263
45.016 Grants to State Library Administrative Agencies $10,752
32.009 Emergency Connectivity Fund Program $9,798
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $8,403
97.039 Hazard Mitigation Grant $6,965
45.310 Zip Books $6,500
45.310 Book-To-Action $6,000
45.312 National Leadership Grants $2,169
93.958 Block Grants for Community Mental Health Services $1,700
10.788 Usda Forest Service $1,000
16.607 Bulletproof Vest Partnership Program $854
15.000 Federal Grazing Fee $55