FAC Explorer

Finding 1205313 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-31
Audit: 397022
Organization: County of Shasta (CA)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The County's quarterly obligation and expenditure reports do not match the totals on the SEFA, leading to discrepancies.
  • Impacted Requirements: The program mandates quarterly reporting, which was not accurately reflected, affecting the accuracy and completeness of reports.
  • Recommended Follow-Up: The County should establish procedures for timely reconciliation and reporting of expenditures to prevent future discrepancies.

Finding Text

Criteria: The program requires the County submit obligation and expenditure reports quarterly throughout the grant period. Condition: CLA was unable to reconcile the cumulative totals reported on the county’s quarterly obligation and expenditure reports to the totals reported on the SEFA. It was observed that the cumulative total reported on the SEFA through June 30, 2025 materially exceeded the total reported on the County’s obligation and expenditure reports. Questioned Costs: None noted. Context: Expenditures reported on the SEFA materially exceeded expenditures reported on the county’s quarterly obligation and expenditure reports. Cause: This occurred due to the timing of the submission of the reports and the timing of expenditures being accrued and reconciled to the program. Effect: The accuracy and completeness of quarterly reports for the year ended 6/30/2025 could not be confirmed. Repeat Finding: Not a repeat finding. Recommendation: CLA recommends the County implement procedures to ensure timely reconciliation and reporting of expenditures. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County implement procedures to ensure timely reconciliation and reporting of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review all potential claimable costs without a project code and produce journal entries to move the funds on a quarterly basis rather than cumulatively at the end of the year. Name(s) of the contact person(s) responsible for corrective action: Erin Bertain, Deputy County Executive Officer Planned completion date for corrective action plan: The initial journal entries will be completed by April 30, 2026, and quarterly thereafter within 30 days of the end of each quarter.

Categories

Reporting

Other Findings in this Audit

  • 1205314 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.659 Adoption Assistance $13.94M
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.77M
93.558 CalWORKS, Child Welfare Services TANF $11.60M
93.778 Medical Assistance Program Administration $10.74M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program CalFresh Admin, Employment and Training $8.59M
14.871 Section 8 Housing Choice Vouchers $7.17M
93.558 CalWORKS Assistance / ARC $6.90M
93.563 Child Support Enforcement $4.46M
93.658 CWS - Title IV-E, Foster Care, State Automated Child Welfare Information System, Non-CWS Programs, Licensing $3.90M
21.032 Local Assistance and Tribal Consistency Fund $3.26M
14.239 HOME Investment Partnerships Program - Outstanding Loans $2.63M
93.658 Foster Care - Title IV-E - AFDC Foster Care, Wraparound Foster Care Placement $2.36M
14.228 CDBG - Outstanding Loans $2.34M
93.778 Medi-Cal Administrative Activities (MAA) $2.24M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children - Administrative $2.08M
97.036 Disaster Grants - Public Assistance $1.51M
93.959 Block Grants for Prevention & Treatment of Substance Abuse $1.36M
93.778 Health Care and Other Facilities Medi-Cal Administrative Activities (MAA) $1.20M
93.870 Childhood Home Visiting Program (CHVP MIECHV) - Title 5 $803,457
16.575 Crime Victim Assistance Crime Victim Assistance Center/Joint Powers $614,899
93.667 Child Welfare Services (CWS) Title XX - CalWORKs Single Title XX $546,484
16.575 Crime Victim Assistance Victim Witness Assistance Program VOCA $540,768
93.778 Children's Medical Services $527,230
93.268 Immunization Grants $502,620
93.090 Kinship Guardian Assistance Payments $462,064
93.323 ELC Enhancing Detection $374,084
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program California Nutrition Network $353,834
93.667 Foster Care Assistance Title XX $353,515
93.778 Child Health and Disability Program (CHDP) $336,289
14.228 Community Development Block Grant/State's Program $293,588
20.616 Teens Drive Safe in Shasta Education Program $282,801
20.205 Highway Planning and Construction $279,747
93.778 Providing Access And Transforming Health (PATH) Justice-Involved Planning and Capacity Building Program $272,917
14.239 HOME Investment Partnerships Program $264,354
93.778 IHSS Public Authority $264,140
93.069 Emergency Preparedness $256,871
93.747 Adult Protective Services/County Services Block Grant $229,989
14.879 Mainstream5 $222,225
93.958 Block Grants for Community Mental Health Services $199,723
16.738 Edward Byrne Memorial Justice Assistance Grant Program $188,073
16.575 Crime Victim Assistance County Victim Services Program XC $176,062
93.569 Community Services Block Grant $170,481
21.019 Coronavirus America Rescue Plan Act (ARPA) $169,068
93.556 Promoting Safe and Stable Families (PSSF) $162,886
97.042 Emergency Management Performance Grants $156,169
16.579 Domestic Cannabis Eradication Suppression (DCESP) 25 $139,152
93.778 Maternal Child and Adolescent Health (MCAH) - Title 19 Enhanced $131,361
93.645 Child Welfare Services State Grants $128,043
16.575 Crime Victim Assistance Crime Victim Assistance Center/Restitution $122,982
93.778 Maternal Child and Adolescent Health (MCAH) - Title 19 Non-Enhanced $121,939
93.959 American Rescue Plan Act $118,230
93.967 California Strengthening Public Health Infrastructure (CASPHI) $117,344
93.658 Foster Care - Title IV-E (Probation) $114,609
90.404 HAVA Election Security Grant - 101, 103, 104 FY23/24 $104,296
97.067 Homeland Security Grant $98,103
93.674 Chafee Foster Care Independence Program $83,318
93.889 National Bioterrorism Hospital Preparedness Program COVID-19 Supplemental $81,890
93.598 Commercially Sexually Exploited Children $61,749
10.555 National School Lunch Program $52,303
14.896 Family Self-Sufficiency Program $46,660
97.073 State Homeland Security Program - SHSP (FY 2021) $43,298
10.025 Glassy-Winged Sharpshooter-GWSS $39,678
97.073 State Homeland Security Program - SHSP (FY 2018) $33,000
93.778 Targeted Case Management (TCM) $31,803
93.197 Childhood Lead Poisoning Prevention Projects $31,112
90.404 HAVA Election Security Grant - 101, 103, 104 FY23/25 $30,704
93.778 Psychotropic Medication Monitoring and Oversight (PMM&O) $29,646
10.553 School Breakfast Program $26,097
93.569 Community Services Block Grant Discretionary $26,000
10.025 Integrated Pest Control/Exotic Fruit Fly $24,886
10.698 Volunteer Fire Capacity Grant $18,242
14.267 Continuum of Care Program $17,111
90.404 HAVA Election Security Grant - Assessibility FY24/25 $16,847
10.665 Schools and Roads - Grants to States $15,655
93.977 DIS Workforce $14,947
93.090 Kin-Gap IVE $14,382
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act EPA Particulate Monitoring 2.5 $13,605
10.664 Invasive Plant Management $11,793
97.046 California Wildfires - Shelley $11,192
97.046 California Wildfires - Park $10,523
97.073 State Homeland Security Program - SHSP (FY 2022) $10,000
97.067 Homeland Security Grant 2022 $9,583
93.779 Drug Medi-Cal Service Claim for Reimbursment of County Administrative Expenses (DMC/PUPM) $5,806
93.116 Tuberculosis Real-Time Allotment $5,757
93.603 Adoption Incentive $5,645
10.665 Secure Rural Schools Act, Title III $5,427
10.555 Supply Chain Assistance Funds $4,694
10.025 European Grapevine Moth (EGVM) $3,717
90.404 HAVA Election Security Grant - Assessibility FY23/24 $3,153
97.067 Homeland Security Grant 2022 (FY24/25) $3,092
93.994 Maternal and Child Health Services Block Grant to the States (MCAH) $3,000
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act IRA Direct Funding 60105(a) & (b) Monitoring & 60105(c) Sensor Prgm $2,677
97.046 California Wildfires - Thompson $2,586
10.025 Asian Defoliating Moth $2,512
93.566 Refugee Admin $2,330
97.067 Homeland Security Grant 2022 (FY23/24) $1,908
10.025 Phytophthora Ramorum (Sudden Oak Death) $124
15.659 FWS National Wildlife Refuge Fund $1