FAC Explorer

Finding 391981 (2023-001)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 302145
Organization: County of Contra Costa (CA)
Auditor: MacIas Gini & O'Connell LLP

AI Summary

  • Core Issue: The County failed to timely identify payroll costs reimbursed from the CSLFRF program, leading to duplicate payments for the Head Start and CCDF Clusters.
  • Impacted Requirements: Compliance with Title 2 U.S. Code of Federal Regulations Part 200, which mandates effective internal controls over federal program management.
  • Recommended Follow-Up: Ensure that all county-wide communications regarding federal funding are sent to the right EHSD personnel to improve claim preparation and prevent future errors.

Finding Text

Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles (Significant Deficiency in Internal Control Over Compliance) Program Identification: Awarding Agency: U.S. Department of Health and Human Services Program Name: Head Start Cluster Assistance Listing No.: 93.600 Award Number: 09CH010862-05-05 Award Year: Fiscal Year Ending June 30, 2023 Awarding Agency: U.S. Department of Health and Human Services Passed Through: State of California Department of Social Services Program Name: CCDF Program Cluster Assistance Listing No.: 93.575 and 93.596 Award Number: CAPP1009, C2AP2009, CCTR2028 Award Year: Fiscal Year Ending June 30, 2023 Criteria: Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. Condition: In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program. During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program. During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program. Cause of Condition: The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll. Effect: EHSD duplicated PSRP payments from multiple federal sources. Questioned Costs: None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively. Recommendation: County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly. Views of Responsible Officials and Corrective Action Plan: Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report.

Categories

Allowable Costs / Cost Principles Reporting Cash Management Significant Deficiency

Other Findings in this Audit

  • 391976 2023-001
    Significant Deficiency
  • 391977 2023-001
    Significant Deficiency
  • 391978 2023-001
    Significant Deficiency
  • 391979 2023-001
    Significant Deficiency
  • 391980 2023-001
    Significant Deficiency
  • 391982 2023-001
    Significant Deficiency
  • 391983 2023-001
    Significant Deficiency
  • 391984 2023-001
    Significant Deficiency
  • 968418 2023-001
    Significant Deficiency
  • 968419 2023-001
    Significant Deficiency
  • 968420 2023-001
    Significant Deficiency
  • 968421 2023-001
    Significant Deficiency
  • 968422 2023-001
    Significant Deficiency
  • 968423 2023-001
    Significant Deficiency
  • 968424 2023-001
    Significant Deficiency
  • 968425 2023-001
    Significant Deficiency
  • 968426 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $67.20M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $25.26M
93.600 Head Start $19.59M
93.498 Covid-19 Provider Relief Fund $18.38M
93.563 Child Support Enforcement $12.98M
93.659 Adoption Assistance $10.89M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $6.15M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $5.00M
93.959 Covid-19 Block Grants for Prevention and Treatment of Substance Abuse $4.28M
14.218 Community Development Block Grants/entitlement Grants $4.02M
21.019 Covid-19 Coronavirus Relief Fund $3.78M
93.558 Temporary Assistance for Needy Families $3.16M
20.106 Airport Improvement Program $1.95M
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.89M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.74M
93.914 Hiv Emergency Relief Project Grants $1.73M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.71M
93.575 Child Care and Development Block Grant $1.61M
93.090 Guardianship Assistance $1.53M
17.259 Wia Youth Activities $1.46M
93.600 Covid-19 Head Start $1.30M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1.29M
93.568 Low-Income Home Energy Assistance $1.17M
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1.16M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1.06M
93.069 Public Health Emergency Preparedness $1.05M
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $936,607
14.218 Covid-19 Community Development Block Grants/entitlement Grants $813,998
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $768,279
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $668,142
10.025 Plant and Animal Disease, Pest Control, and Animal Care $633,704
93.268 Covid-19 Immunization Cooperative Agreements $606,245
93.917 Hiv Care Formula Grants $590,142
97.083 Staffing for Adequate Fire and Emergency Response (safer) $587,355
10.558 Child and Adult Care Food Program $556,487
93.052 National Family Caregiver Support, Title Iii, Part E $527,818
93.645 Stephanie Tubbs Jones Child Welfare Services Program $501,361
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $484,914
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $471,384
93.053 Nutrition Services Incentive Program $435,545
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $425,314
93.184 Disabilities Prevention $421,142
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $381,797
93.940 Hiv Prevention Activities_health Department Based $380,141
93.778 Medical Assistance Program $366,257
97.067 Homeland Security Grant Program $364,249
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $354,916
93.994 Maternal and Child Health Services Block Grant to the States $324,445
17.277 Covid-19 Workforce Investment Act (wia) National Emergency Grants $315,337
14.239 Home Investment Partnerships Program $299,898
93.268 Immunization Cooperative Agreements $299,544
21.023 Covid-19 Emergency Rental Assistance Program $297,805
93.958 Covid-19 Block Grants for Community Mental Health Services $293,348
93.493 Congressional Directives $286,047
14.267 Continuum of Care Program $277,127
16.741 Dna Backlog Reduction Program $272,159
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $262,146
16.710 Public Safety Partnership and Community Policing Grants $250,000
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $239,060
93.889 National Bioterrorism Hospital Preparedness Program $237,013
16.593 Residential Substance Abuse Treatment for State Prisoners $235,224
14.231 Covid-19 Emergency Solutions Grant Program $211,489
14.241 Housing Opportunities for Persons with Aids $204,549
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $198,251
14.231 Emergency Solutions Grant Program $189,521
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $176,473
10.555 National School Lunch Program $165,355
93.324 State Health Insurance Assistance Program $164,582
93.876 Antimicrobial Resistance Surveillance in Retail Food Specimens $151,081
93.499 Low Income Household Water Assistance Program $143,164
93.150 Projects for Assistance in Transition From Homelessness (path) $142,860
17.258 Wia Adult Program $131,113
93.569 Community Services Block Grant $126,947
16.528 Enhanced Training and Services to End Violence and Abuse of Women Later in Life $116,432
10.551 Supplemental Nutrition Assistance Program $107,976
93.958 Block Grants for Community Mental Health Services $96,981
93.566 Refugee and Entrant Assistance_state Administered Programs $92,708
16.045 Community-Based Violence Intervention and Prevention Initiative $90,557
93.071 Medicare Enrollment Assistance Program $81,514
16.575 Crime Victim Assistance $76,263
66.312 State Environmental Justice Cooperative Agreement Program $68,556
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $67,624
16.734 Special Data Collections and Statistical Studies $59,413
93.556 Promoting Safe and Stable Families $57,226
93.317 Covid-19 Emerging Infections Programs $55,664
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $51,853
93.042 Covid-19 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $48,654
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $47,386
93.945 Assistance Programs for Chronic Disease Prevention and Control $44,237
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $38,038
20.205 Highway Planning and Construction $38,027
93.603 Adoption Incentive Payments $37,707
16.320 Services for Trafficking Victims $32,532
81.042 Weatherization Assistance for Low-Income Persons $30,047
93.788 Opioid Str $26,876
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $26,875
97.039 Hazard Mitigation Grant $22,354
93.569 Covid-19 Community Services Block Grant $15,490
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $14,851
17.278 Wia Dislocated Worker Formula Grants $11,903
93.667 Social Services Block Grant $11,454
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $10,000
93.658 Foster Care_title IV-E $7,723
93.747 Elder Abuse Prevention Interventions Program $7,720
14.239 Covid-19 Home Investment Partnerships Program $6,993
14.241 Covid-19 Housing Opportunities for Persons with Aids $6,797
97.012 Boating Safety Financial Assistance $6,448
20.616 National Priority Safety Programs $4,207
97.042 Emergency Management Performance Grants $2,250
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $981
16.922 Equitable Sharing Program $10
21.016 Equitable Sharing $10