FAC Explorer

Finding 1204900 (2025-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396507
Organization: County of Ventura (CA)
Auditor: EIDE BAILLY LLP

AI Summary

  • Core Issue: The County lacks proper documentation for the review and approval of reports related to Community Development Block Grants.
  • Impacted Requirements: This finding violates 2 CFR Section 200.303(a), which mandates effective internal controls over Federal awards.
  • Recommended Follow-Up: Revise procedures to ensure documentation of the individual who reviews and approves reports before submission.

Finding Text

Program: Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii Assistance Listing No.: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Pass-Through California Department of Housing and Community Development Award No.: 17-MITPPS-21029, 18-DRWD-23003, 21-CDBG-HK-0010 Award Year: 2022, 2024 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: For two (2) out of five (5) CDBG-CV2, four (4) out of six (6) CDBG-MIT, and four (4) out of eight (8) VC Heal Activity reports, the County did not retain evidence to document the individual who reviewed and approved the required reports. Cause: The County’s procedures did not include documenting the review and approval of the reports prior to submission. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted or disclosed to the granting agency. Questioned Costs: No questioned costs were identified as a result of our audit procedures. Context/Sampling: A non-statistical sample of nineteen (19) out of thirty-one (31) reports were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend the County revise its procedures to include evidence to document the individual who reviewed and approved required reports prior to submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.

Corrective Action Plan

Program: Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii Assistance Listing No.: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Pass-Through California Department of Housing and Community Development Award No.: 17-MITPPS-21029, 18-DRWD-23003, 21-CDBG-HK-0010 Award Year: 2022, 2024 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Department’s Management Response: Management agrees with the recommendation to revise its procedures to include evidence documenting the individual who reviewed and approved required reports prior to submission. View of Responsible Officials and Corrective Action: a. With regards to the CDBG-CV2 and CDBG-MIT reports managed by the County Executive Office Community Development Division, procedures were revised beginning in April 2025 due to prior year findings 2024-007 and 2024-008 to incorporate documented review and approval requirements for all applicable federally required reports. These enhanced internal controls are being phased in across all relevant reporting processes, with full implementation completed by the end of June 2025. These changes are intended to ensure that evidence of review and approval is consistently retained and that reporting is accurate, complete, and compliant with federal requirements. The reports identified in the finding were completed prior to the stated corrective action. b. With regards to the VC Heal Activity reports managed by Ventura County Workforce Development (VCWD) management, the required reports were prepared by the subrecipient (Career TEAM) using the standardized HCD format and underwent multiple levels of review, the County acknowledges that documentation of the specific individual review and approval prior to submission was not consistently retained. To strengthen internal controls to ensure all required reports include documented evidence of review and approval prior to submission, VCWD management will: • Implement a standardized review and approval protocol requiring documented sign‑off by designated VCWD management prior to submission. • Require Career TEAM to use a formal certification or routing process identifying the preparer and reviewer. • Maintain centralized documentation identifying the report preparer, reviewer/approver, and date of review. • Incorporate these requirements into internal procedures and contractor guidance. • Conduct periodic internal monitoring to verify compliance. Name of Responsible Persons: a. Kimberlee Albers, Deputy Executive Officer b. VCWD staff responsible for the CDBG program Career TEAM (Subrecipient – Report Preparation) Implementation Date: a. April – June 2025 b. April 2026

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1204880 2025-001
    Material Weakness Repeat
  • 1204881 2025-002
    Material Weakness Repeat
  • 1204882 2025-001
    Material Weakness Repeat
  • 1204883 2025-002
    Material Weakness Repeat
  • 1204884 2025-003
    Material Weakness Repeat
  • 1204885 2025-003
    Material Weakness Repeat
  • 1204886 2025-003
    Material Weakness Repeat
  • 1204887 2025-003
    Material Weakness Repeat
  • 1204888 2025-003
    Material Weakness Repeat
  • 1204889 2025-003
    Material Weakness Repeat
  • 1204890 2025-003
    Material Weakness Repeat
  • 1204891 2025-004
    Material Weakness Repeat
  • 1204892 2025-004
    Material Weakness Repeat
  • 1204893 2025-004
    Material Weakness Repeat
  • 1204894 2025-004
    Material Weakness Repeat
  • 1204895 2025-004
    Material Weakness Repeat
  • 1204896 2025-004
    Material Weakness Repeat
  • 1204897 2025-004
    Material Weakness Repeat
  • 1204898 2025-005
    Material Weakness Repeat
  • 1204899 2025-005
    Material Weakness Repeat
  • 1204901 2025-006
    Material Weakness Repeat
  • 1204902 2025-006
    Material Weakness Repeat
  • 1204903 2025-007
    Material Weakness Repeat
  • 1204904 2025-008
    Material Weakness Repeat
  • 1204905 2025-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.563 CHILD SUPPORT SERVICES $14.73M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $4.55M
93.323 COVID-19 - EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $4.14M
93.090 GUARDIANSHIP ASSISTANCE $2.48M
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $2.36M
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $1.70M
93.268 COVID-19 - IMMUNIZATION COOPERATIVE AGREEMENTS $1.64M
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $1.39M
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $1.38M
16.833 NATIONAL SEXUAL ASSAULT KIT INITIATIVE $1.06M
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $809,291
20.205 HIGHWAY PLANNING AND CONSTRUCTION $733,656
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $634,949
93.659 ADOPTION ASSISTANCE $614,153
93.667 SOCIAL SERVICES BLOCK GRANT $595,460
14.218 COVID-19 - COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $574,506
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $572,769
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $566,995
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $536,576
93.917 HIV CARE FORMULA GRANTS $509,192
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $502,368
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $452,925
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $447,971
14.912 LEAD HAZARD CONTROL CAPACITY BUILDING $433,373
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $420,391
14.267 CONTINUUM OF CARE PROGRAM $402,632
93.658 FOSTER CARE TITLE IV-E $380,427
14.920 LEAD HAZARD CONTROL FOR HIGH RISK AREAS $376,491
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $371,125
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $355,675
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $351,467
17.259 WIOA YOUTH ACTIVITIES $345,204
93.526 COVID-19 - GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $338,663
16.922 EQUITABLE SHARING PROGRAM $338,311
17.270 REENTRY EMPLOYMENT OPPORTUNITIES $331,324
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $323,827
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $303,668
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $299,949
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $295,987
66.046 CLIMATE POLLUTION REDUCTION GRANTS $285,875
93.354 COVID-19 - PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $272,927
93.778 MEDICAL ASSISTANCE PROGRAM $265,651
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $251,968
97.036 COVID-19 - DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $243,609
93.472 TITLE IV-E PREVENTION PROGRAM $228,910
16.320 ACADEMIC-BASED DRUG FIELD TESTING AND TRAINING INITIATIVE $227,516
97.067 HOMELAND SECURITY GRANT PROGRAM $222,522
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $211,246
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $176,830
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $175,850
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $165,572
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $165,393
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $149,412
17.258 WIOA ADULT PROGRAM $142,341
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $136,214
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $131,320
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $122,131
93.470 SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS $121,542
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $117,457
93.150 HIV PREVENTION PROGRAMS FOR WOMEN $115,598
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $109,105
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $108,646
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $97,059
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $91,717
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $90,732
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $85,722
20.507 FEDERAL TRANSIT FORMULA GRANTS $85,665
20.600 STATE ACCESS TO THE OIL SPILL LIABILITY TRUST FUND $84,288
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $83,650
97.152 REHABILITATION OF HIGH HAZARD POTENTIAL DAMS GRANT PROGRAM $81,646
93.324 STATE HEALTH INSURANCE ASSISTANCE PROGRAM $81,135
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $70,541
10.704 LAW ENFORCEMENT AGREEMENTS $70,499
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $58,871
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $58,553
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $58,400
16.575 CRIME VICTIM ASSISTANCE $57,662
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $50,635
16.U01 ERADICATION SUPPRESSION FY 2024 DEA DOMESTIC CANNABIS ERADICATION SUPPRESSION PROGRAM $50,000
16.741 DNA BACKLOG REDUCTION PROGRAM $49,318
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $44,882
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $35,321
10.693 WATERSHED RESTORATION AND ENHANCEMENT AGREEMENT AUTHORITY $35,000
16.036 COMPREHENSIVE FORENSIC DNA ANALYSIS GRANT PROGRAM $34,512
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $33,884
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $30,927
97.039 HAZARD MITIGATION GRANT $27,412
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $25,392
10.025 PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE $24,183
15.664 FISH AND WILDLIFE COORDINATION AND ASSISTANCE $20,000
16.U01 ERADICATION SUPPRESSION FY 2025 DEA DOMESTIC CANNABIS ERADICATION SUPPRESSION PROGRAM $16,838
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $12,674
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $10,384
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $9,429
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $8,602
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $5,582
90.404 HAVA ELECTION SECURITY GRANTS $2,516
45.310 AMERICAN LATINO MUSEUM INTERNSHIP AND FELLOWSHIP INITIATIVE $500