FAC Explorer

Finding 395130 (2022-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-04-30
Audit: 305056
Organization: County of Plumas (CA)
Auditor: Smith & Newell CPAS

AI Summary

  • Core Issue: The Schedule of Expenditures of Federal Awards (SEFA) submitted by the County contained errors, underreporting federal expenditures by $1,901,413.
  • Impacted Requirements: County departments must provide accurate federal expenditure information to the County Auditor in a timely manner to ensure compliance.
  • Recommended Follow-Up: County departments should improve their processes to ensure accurate reporting of federal expenditures before audit fieldwork begins.

Finding Text

Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition - During our testing of major programs, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 in the major programs listed above. Cause - The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect - The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is a repeat of prior year finding 2021-001. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.

Categories

Reporting

Other Findings in this Audit

  • 395125 2022-001
    Material Weakness Repeat
  • 395126 2022-001
    Material Weakness Repeat
  • 395127 2022-001
    Material Weakness Repeat
  • 395128 2022-001
    Material Weakness Repeat
  • 395129 2022-001
    Material Weakness Repeat
  • 395131 2022-001
    Material Weakness Repeat
  • 395132 2022-001
    Material Weakness Repeat
  • 395133 2022-001
    Material Weakness Repeat
  • 395134 2022-001
    Material Weakness Repeat
  • 395135 2022-001
    Material Weakness Repeat
  • 395136 2022-001
    Material Weakness Repeat
  • 395137 2022-001
    Material Weakness Repeat
  • 395138 2022-001
    Material Weakness Repeat
  • 395139 2022-001
    Material Weakness Repeat
  • 395140 2022-001
    Material Weakness Repeat
  • 395141 2022-001
    Material Weakness Repeat
  • 395142 2022-001
    Material Weakness Repeat
  • 395143 2022-001
    Material Weakness Repeat
  • 395144 2022-001
    Material Weakness Repeat
  • 395145 2022-001
    Material Weakness Repeat
  • 971567 2022-001
    Material Weakness Repeat
  • 971568 2022-001
    Material Weakness Repeat
  • 971569 2022-001
    Material Weakness Repeat
  • 971570 2022-001
    Material Weakness Repeat
  • 971571 2022-001
    Material Weakness Repeat
  • 971572 2022-001
    Material Weakness Repeat
  • 971573 2022-001
    Material Weakness Repeat
  • 971574 2022-001
    Material Weakness Repeat
  • 971575 2022-001
    Material Weakness Repeat
  • 971576 2022-001
    Material Weakness Repeat
  • 971577 2022-001
    Material Weakness Repeat
  • 971578 2022-001
    Material Weakness Repeat
  • 971579 2022-001
    Material Weakness Repeat
  • 971580 2022-001
    Material Weakness Repeat
  • 971581 2022-001
    Material Weakness Repeat
  • 971582 2022-001
    Material Weakness Repeat
  • 971583 2022-001
    Material Weakness Repeat
  • 971584 2022-001
    Material Weakness Repeat
  • 971585 2022-001
    Material Weakness Repeat
  • 971586 2022-001
    Material Weakness Repeat
  • 971587 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.665 Schools and Roads - Grants to States $1.36M
15.226 Payments in Lieu of Taxes $947,333
93.778 Medical Assistance Program $813,944
21.027 Coronavirus State and Local Fiscal Recovery Funds $584,685
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $509,511
93.959 Block Grants for Prevention and Treatment of Substance Abuse $499,932
93.558 Temporary Assistance for Needy Families $365,556
93.563 Child Support Enforcement $359,396
93.917 Hiv Care Formula Grants $317,633
93.958 Block Grants for Community Mental Health Services $284,994
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $243,315
93.889 National Bioterrorism Hospital Preparedness Program $170,260
10.551 Supplemental Nutrition Assistance Program $134,551
97.042 Emergency Management Performance Grants $121,155
97.067 Homeland Security Grant Program $95,279
93.069 Public Health Emergency Preparedness $92,129
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $88,818
20.205 Highway Planning and Construction $83,276
93.994 Maternal and Child Health Services Block Grant to the States $72,627
93.667 Social Services Block Grant $54,588
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $49,402
14.241 Housing Opportunities for Persons with Aids $43,153
16.575 Crime Victim Assistance $32,608
93.659 Adoption Assistance $31,347
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $30,000
93.053 Nutrition Services Incentive Program $24,617
93.658 Foster Care_title IV-E $22,454
93.645 Stephanie Tubbs Jones Child Welfare Services Program $21,026
93.603 Adoption Incentive Payments $16,672
20.106 Airport Improvement Program $14,429
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $14,008
16.585 Drug Court Discretionary Grant Program $13,420
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $9,000
93.556 Promoting Safe and Stable Families $7,660
93.767 Children's Health Insurance Program $7,556
97.039 Hazard Mitigation Grant $7,398
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,848
16.922 Equitable Sharing Program $6,736
16.607 Bulletproof Vest Partnership Program $5,278
10.025 Plant and Animal Disease, Pest Control, and Animal Care $4,160
93.090 Guardianship Assistance $3,586
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $3,134
16.606 State Criminal Alien Assistance Program $2,000