FAC Explorer

Finding 619185 (2022-002)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-08-09
Audit: 41890
Organization: County of Stanislaus (CA)
Auditor: Cliftonlarsonallenllp

AI Summary

  • Core Issue: The County lacks an internal control process to review indirect cost allocations for compliance with federal guidelines.
  • Impacted Requirements: This finding violates the requirement for effective internal controls as outlined in 2 CFR Part 200, specifically § 200.303.
  • Recommended Follow-Up: The County should implement a process to review and approve indirect costs to ensure compliance with Uniform Guidance.

Finding Text

2022 ? 002 Federal agency: U.S. Department of Treasury Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The County did not have an internal control process in place to review the indirect cost allocation to the program to ensure it was allowable in accordance with Uniform Guidance. Criteria or Specific Requirement: According to ? 200.303 Internal controls of 2 CFR Part 200, the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Questioned Costs: None Effect: With no internal controls an overallocation of indirect costs may occur causing noncompliance related to allowable costs. Context: As payroll costs were charged to the program for a member of management the overhead rate applied to management employees was also charged, however, the County did not have documentation that proper internal controls were in place to review indirect costs allocated to the program in accordance with Uniform Guidance. Cause: The County did not establish observable internal controls over the indirect cost allocation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.

Categories

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 42734 2022-003
    Significant Deficiency
  • 42735 2022-003
    Significant Deficiency
  • 42736 2022-003
    Significant Deficiency
  • 42737 2022-003
    Significant Deficiency
  • 42738 2022-003
    Significant Deficiency
  • 42739 2022-003
    Significant Deficiency
  • 42740 2022-003
    Significant Deficiency
  • 42741 2022-003
    Significant Deficiency
  • 42742 2022-003
    Significant Deficiency
  • 42743 2022-002
    Significant Deficiency
  • 619176 2022-003
    Significant Deficiency
  • 619177 2022-003
    Significant Deficiency
  • 619178 2022-003
    Significant Deficiency
  • 619179 2022-003
    Significant Deficiency
  • 619180 2022-003
    Significant Deficiency
  • 619181 2022-003
    Significant Deficiency
  • 619182 2022-003
    Significant Deficiency
  • 619183 2022-003
    Significant Deficiency
  • 619184 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $31.64M
21.019 Coronavirus Relief Fund $27.88M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $14.91M
93.658 Foster Care_title IV-E $13.42M
93.659 Adoption Assistance $11.06M
93.563 Child Support Enforcement $9.43M
93.958 Block Grants for Community Mental Health Services $4.01M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.64M
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.35M
21.023 Emergency Rental Assistance Program $3.01M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.90M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.47M
93.268 Immunization Cooperative Agreements $2.06M
17.258 Wia Adult Program $1.86M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.49M
17.259 Wia Youth Activities $1.36M
16.575 Crime Victim Assistance $1.06M
93.667 Social Services Block Grant $1.05M
17.278 Wia Dislocated Worker Formula Grants $1.02M
93.575 Child Care and Development Block Grant $912,341
93.556 Promoting Safe and Stable Families $800,094
14.239 Home Investment Partnerships Program $674,643
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $635,115
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $626,774
93.788 Opioid Str $536,469
14.218 Community Development Block Grants/entitlement Grants $491,792
93.994 Maternal and Child Health Services Block Grant to the States $487,519
20.205 Highway Planning and Construction $455,196
16.838 Comprehensive Opioid Abuse Site-Based Program $444,435
93.090 Guardianship Assistance $443,788
93.778 Medical Assistance Program $440,074
93.498 Provider Relief Fund $371,744
93.645 Stephanie Tubbs Jones Child Welfare Services Program $323,543
97.067 Homeland Security Grant Program $322,712
93.566 Refugee and Entrant Assistance_state Administered Programs $321,481
32.004 Universal Service Fund - Schools and Libraries $309,782
93.069 Public Health Emergency Preparedness $280,870
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $279,866
14.267 Continuum of Care Program $275,408
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $274,691
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $237,074
93.052 National Family Caregiver Support, Title Iii, Part E $230,357
95.001 High Intensity Drug Trafficking Areas Program $211,065
16.588 Violence Against Women Formula Grants $203,899
93.889 National Bioterrorism Hospital Preparedness Program $193,781
93.917 Hiv Care Formula Grants $192,073
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $136,121
16.738 Edward Byrne Memorial Justice Assistance Grant Program $134,269
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $130,906
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $126,927
93.603 Adoption Incentive Payments $125,862
10.555 National School Lunch Program $121,493
93.940 Hiv Prevention Activities_health Department Based $115,064
93.747 Elder Abuse Prevention Interventions Program $109,422
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $107,685
97.047 Pre-Disaster Mitigation $102,148
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $95,535
93.053 Nutrition Services Incentive Program $94,281
93.150 Projects for Assistance in Transition From Homelessness (path) $85,598
93.324 State Health Insurance Assistance Program $84,436
16.922 Equitable Sharing Program $74,956
21.016 Equitable Sharing $72,110
20.616 National Priority Safety Programs $71,420
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $68,724
20.600 State and Community Highway Safety $62,212
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $44,864
93.590 Community-Based Child Abuse Prevention Grants $43,240
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $39,057
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $32,095
93.071 Medicare Enrollment Assistance Program $28,553
93.669 Child Abuse and Neglect State Grants $22,874
97.042 Emergency Management Performance Grants $18,152
14.231 Emergency Solutions Grant Program $10,657
45.310 Grants to States $6,474
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $5,710
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $4,032
10.025 Plant and Animal Disease, Pest Control, and Animal Care $1,947
87.002 Virginia Graeme Baker Pool and Spa Safety $1,439
47.076 Education and Human Resources $668