FAC Explorer

Finding 555336 (2023-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-04-18
Audit: 353983
Organization: County of Imperial (CA)
Auditor: The Pun Group LLP

AI Summary

  • Core Issue: Significant deficiencies in reporting processes for the WIOA Cluster programs have been identified.
  • Impacted Requirements: Compliance with federal reporting standards and internal fiscal controls is at risk due to inadequate procedures.
  • Recommended Follow-Up: Monitor ICWDO's implementation of formal policies and protocols by the target date of December 31, 2023, to ensure compliance and improve reporting accuracy.

Finding Text

2023-005 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA211008/AA111008 - FY22-23 Compliance Requirements: Reporting Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: ICWDO acknowledges the recommendation and is actively working on a remedy and on the development of formal policies as recommended, which will assist ICWDO’s fiscal team in ensuring that all reports are appropriately reconciled. ICWDO acknowledges the recommendations from finding 2023-005 related to a formalization of the Administrative/fiscal processes and protocols to ensure that procedures are consistently followed to guarantee that reports agree to the amounts recorded in the general ledger and SEFA. Additionally, the recommendation specifics that protocols to ensure the separation of duties are featured in the policy. ICWDO operates under WIOA guidelines and follows County fiscal/administrative policies. Internal policies that include formal controls and procedures to ensure that monthly reports and general ledgers are consistent, with clear segregation of duties will be formally adopted. Aspects of these policies will include: • Protocol for preparation of monthly reports by the fiscal manager, and approval and signature by ICWDO Director • Protocol for preparation of closeouts that will provide the hierarchy of development, review, and approval for future reference. • Schedule monthly closeout meetings with the fiscal department and administration to ensure that documents are reviewed separately, and issues are addressed promptly. • Protocol for Policy Committee review, comment and direction, and approval for implementation by vote of the full workforce development board. ICWDO anticipates to implement the corrective action by December 31, 2023. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2023

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 555335 2023-004
    Material Weakness Repeat
  • 555337 2023-005
    Material Weakness Repeat
  • 555338 2023-004
    Significant Deficiency Repeat
  • 555339 2023-004
    Material Weakness Repeat
  • 555340 2023-005
    Significant Deficiency Repeat
  • 1131777 2023-004
    Material Weakness Repeat
  • 1131778 2023-005
    Significant Deficiency Repeat
  • 1131779 2023-005
    Material Weakness Repeat
  • 1131780 2023-004
    Significant Deficiency Repeat
  • 1131781 2023-004
    Material Weakness Repeat
  • 1131782 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families - Administration $12.83M
93.558 Temporary Assistance for Needy Families - Assistance Payments $8.18M
93.563 Child Support Enforcement $5.75M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program - Administration $5.52M
21.027 Covid-19 - Coronavirus State & Local Fiscal Recovery Funds $4.95M
17.259 Wioa Youth Activities $4.49M
17.258 Wioa Adult Program $3.95M
93.778 Medical Assistance Program - (title Xix, Dhs Medi-Cal) $3.87M
93.658 Foster Care Title IV-E - Assistance Payments $3.53M
93.778 Medical Assistance Program - Mental Health Administrative Cost (short-Doyle) $3.41M
93.659 Adoption Assistance - Assistance Payments $3.24M
93.658 Foster Care Title IV-E - Administration $2.50M
17.278 Wioa Dislocated Worker Formula Grants $1.91M
93.778 Medical Assistance Program - Youth Opioid Response $1.89M
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc)diseases (elc) - Enhancing Detection Expansion $1.66M
93.090 Guardianship Assistance - Assistance Payments $1.30M
93.778 Medical Assistance Program - (title Xix, Ihss) $1.19M
93.958 Block Grants for Community Mental Health Services - Casa Serena $1.15M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.04M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $920,903
93.958 Block Grants for Community Mental Health Services $764,945
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) - Enhancing Detection Expansion $699,799
93.268 Immunization Cooperative Agreements $611,195
93.994 Maternal and Child Health Services Block Grant to the States $563,821
93.558 Temporary Assistance for Needy Families - Emergency Assistance Foster Care $466,550
66.034 Surveys, Studies, Research, Investigations, Demonstrations, Andspecial Purpose Activities Relating to the Clean Air Act $425,500
93.667 Social Services Block Grant - Title Xx - Administration $406,460
93.778 Medical Assistance Program - Mental Health Administrative Cost (sud) $375,580
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program - Education $371,911
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $371,401
16.575 Crime Victim Assistance - Victim Witness Assistance Program $305,741
95.001 High Intensity Drug Trafficking Areas Program $301,070
14.231 Emergency Solutions Grant Program $277,615
93.994 Maternal and Child Health Services Block Grant to the States - Maternal, Child, and Adolescent Health $257,848
93.069 Public Health Emergency Preparedness $249,633
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response - Workforce Development $218,583
93.778 Medical Assistance Program - Family Support Services - Child Health and Disability Prevention (chdp) Program $218,102
93.667 Social Services Block Grant - Title Xx - Assistance Payments $201,121
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $200,208
16.588 Violence Against Women Formula Grants $198,563
93.645 Stephanie Tubbs Jones Child Welfare Services Program - Administration $193,510
93.778 Medical Assistance Program - In-Home Supportive Services - Public Authority (ihss-Pa) $190,116
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) - Border Infectious Disease Surveillance (bids) Program $187,037
93.889 National Bioterrorism Hospital Preparedness Program $173,850
97.042 Emergency Management Performance Grants $172,905
93.659 Adoption Assistance - Administration $164,033
93.658 Foster Care Title IV-E - Probation $151,877
93.778 Medical Assistance Program - Family Support Services - Health Care Program for Children in Foster Care (hcpcfc) $149,109
93.917 Hiv Care Formula Grants $140,121
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response - Phep Covid-19 $132,239
14.241 Housing Opportunities for Persons with Aids (hopwa) $127,569
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants - Dis Workforce Development $121,602
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $119,055
16.575 Crime Victim Assistance - Unserved/underserved Victim Advocacy and Outreach Program $110,685
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $103,017
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $93,709
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $87,813
93.052 National Family Caregiver Support, Title Iii, Part E $85,540
21.016 Equitable Sharing Program $73,383
93.778 Medical Assistance Program - (title Xix, Aps/csbg) $64,566
93.150 Projects for Assistance in Transition From Homelessness (path) $61,044
93.556 Marylee Allen Promoting Safe and Stable Families Program $59,686
93.053 Nutrition Services Incentive Program $49,295
93.747 Elder Abuse Prevention Interventions Program $33,083
20.106 Covid-19 - Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $32,419
93.778 Medical Assistance Program - (title Xix, Cws IV-E) $31,422
14.267 Continuum of Care Planning Activities $21,197
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Careombudsman Services for Older Individuals $18,650
16.034 Coronavirus Emergency Supplemental Funding Program (cesf) $17,679
93.778 Medical Assistance Program - Family Support Services - Psychotropic Medication Monitoring & Oversight (pmm&o) $17,152
10.025 Plant and Animal Disease, Pest Control, and Animal Care $16,562
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants - Std Programmanagement and Collaboration Project $15,854
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $15,102
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,754
93.603 Adoption and Legal Guardianship Incentive Payments $12,578
20.205 Highway Planning and Construction $10,466
10.528 Usda Wic Telehealth Evaluation Collaborative $4,945
14.239 Home Investment Partnerships Program $4,025
14.267 Continuum of Care Planning Activitiessupportive Services, Administrative Costs (cap Ii) $3,503
16.922 Equitable Sharing Program $3,301
97.067 Homeland Security Grant Program $3,295
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,831
93.778 Medical Assistance Program - (title Xix, Cmsp) $2,342
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,649
93.566 Refugee Cash and Medical Assistance Program and Refugee Support Services Program $723