FAC Explorer

Finding 25146 (2022-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 25494
Organization: County of Sutter (CA)
Auditor: Lance Soll & Lunghard LLP

AI Summary

  • Core Issue: The County failed to provide necessary documentation for compliance with the Community Development Block Grant loan requirements for FY 2021-22.
  • Impacted Requirements: Supporting documentation for 13 out of 19 sampled loans, specifically proof of insurance, was not available.
  • Recommended Follow-Up: Management should ensure ongoing monitoring of loans and maintain updated documentation to prevent future compliance issues.

Finding Text

Federal Award Information: Assistance Listing Number: 14.228 Program Title: Community Development Block Grant Federal Award Year(s): FY 2021-22 Name of Federal Agency: U.S. Department of Housing and Urban Development Passed through: State of California Department of Housing and Community Development Criteria or Specific Requirement: The County was unable to provide compliance supporting documentation for the Community Development Block Grant loan compliance requirements for the year ended June 30, 2022. Condition: We noted that of the 19 loan balances that we sampled over the course of our audit, the County was unable to provide supporting documentation relating to proof of insurance for 13 of the selected loans. Cause of the Condition: Per our inquiries with the County, due to the significant age of the selected loans, County personnel was unable to obtain the supporting documentation as a significant number of the selected loans had inception dates of ten years or more. Effect or Possible Effect: Adequate supporting documentation of outstanding loans are not being effectively maintained and archived by County personnel. Context: We selected a sample of 19 outstanding loan balances, of which County personnel were unable to provide supporting documentation for. Repeat Finding: This is a new finding for the fiscal year ended June 30, 2022. Recommendation: We recommend that management monitors each loan to ensure that the County maintains the most up-to-date information. Management?s Response and Corrective Action: The County agrees with the finding. The Development Services Department will submit copies of new loan documents to the Auditor-Controller?s Office where they will be maintained for the life of the loan.

Corrective Action Plan

Reference Number: 2022-001 Name of Contact Person: Nathan Black, Auditor-Controller Corrective Action: The Development Services Department will submit copies of new loan documents to the Auditor-Controller?s Office where they will be maintained for the life of the loan. Proposed Completion Date: 12/31/2023

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 601588 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $7.61M
93.659 Adoption Assistance $3.09M
93.658 Foster Care_title IV-E $2.72M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.55M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.83M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.81M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.24M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.17M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $782,526
16.575 Crime Victim Assistance $488,380
93.958 Block Grants for Community Mental Health Services $441,390
97.083 Staffing for Adequate Fire and Emergency Response (safer) $424,428
93.778 Medical Assistance Program $420,086
97.042 Emergency Management Performance Grants $323,759
20.205 Highway Planning and Construction $319,661
10.664 Cooperative Forestry Assistance $288,605
84.002 Adult Education - Basic Grants to States $211,217
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $190,836
93.268 Immunization Cooperative Agreements $187,723
93.994 Maternal and Child Health Services Block Grant to the States $145,420
93.069 Public Health Emergency Preparedness $135,052
93.667 Social Services Block Grant $117,992
45.310 Grants to States $93,962
16.606 State Criminal Alien Assistance Program $61,803
93.150 Projects for Assistance in Transition From Homelessness (path) $59,115
10.025 Plant and Animal Disease, Pest Control, and Animal Care $54,295
93.645 Stephanie Tubbs Jones Child Welfare Services Program $50,665
97.039 Hazard Mitigation Grant $50,614
14.239 Home Investment Partnerships Program $47,775
93.566 Refugee and Entrant Assistance_state Administered Programs $43,696
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $35,138
93.090 Guardianship Assistance $26,635
93.556 Promoting Safe and Stable Families $18,768
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,431
97.067 Homeland Security Grant Program $16,475
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $13,206
93.747 Elder Abuse Prevention Interventions Program $11,832
16.607 Bulletproof Vest Partnership Program $10,292
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $4,099
16.000 Organized Crime Drug Enforcement Task Forces $2,058