Finding 626231 (2022-009)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-01
Audit: 42414
Organization: County of Solano (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The County lacks proper documentation for the review and approval of submitted reports, indicating a material weakness in internal controls.
  • Impacted Requirements: This finding violates 2 CFR 200.303(a), which mandates effective internal controls for managing Federal awards.
  • Recommended Follow-Up: The County should create and implement documented policies and procedures to ensure proper reporting practices.

Finding Text

Program: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing No.: 93.323 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Public Health Award Number and Year: 0187.5280 ELC CARES, COVID-19ELC48, COVID-19ELC106, 187.3408, 2021/2022 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) requires that 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. Condition: Out of 4 reports sampled, we noted four (4) instances where the review and approval of the submitted reports was not documented. Cause: The County?s internal control environment was impacted by a shortage of staff necessary to fully conduct the program. Effect: The County?s reports on the awards were not reviewed for accuracy. Questioned Costs: None noted. Context/Sampling: We selected four (4) reports out of eight (8) submitted. Repeat Finding from Prior Year: No. Recommendation: We recommend that the County establish documented policies and procedures over reporting. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.

Categories

Internal Control / Segregation of Duties Material Weakness Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 49775 2022-003
    Material Weakness Repeat
  • 49776 2022-004
    Material Weakness Repeat
  • 49777 2022-003
    Material Weakness Repeat
  • 49778 2022-004
    Material Weakness Repeat
  • 49779 2022-011
    Material Weakness
  • 49780 2022-011
    Material Weakness
  • 49781 2022-011
    Material Weakness
  • 49782 2022-011
    Material Weakness
  • 49783 2022-011
    Material Weakness
  • 49784 2022-011
    Material Weakness
  • 49785 2022-011
    Material Weakness
  • 49786 2022-011
    Material Weakness
  • 49787 2022-009
    Material Weakness
  • 49788 2022-010
    Material Weakness
  • 49789 2022-009
    Material Weakness
  • 49790 2022-010
    Material Weakness
  • 49791 2022-009
    Material Weakness
  • 49792 2022-010
    Material Weakness
  • 49793 2022-009
    Material Weakness
  • 49794 2022-010
    Material Weakness
  • 49795 2022-005
    Material Weakness
  • 49796 2022-005
    Material Weakness
  • 49797 2022-005
    Material Weakness
  • 49798 2022-006
    Significant Deficiency
  • 49799 2022-007
    Material Weakness
  • 49800 2022-008
    Material Weakness
  • 626217 2022-003
    Material Weakness Repeat
  • 626218 2022-004
    Material Weakness Repeat
  • 626219 2022-003
    Material Weakness Repeat
  • 626220 2022-004
    Material Weakness Repeat
  • 626221 2022-011
    Material Weakness
  • 626222 2022-011
    Material Weakness
  • 626223 2022-011
    Material Weakness
  • 626224 2022-011
    Material Weakness
  • 626225 2022-011
    Material Weakness
  • 626226 2022-011
    Material Weakness
  • 626227 2022-011
    Material Weakness
  • 626228 2022-011
    Material Weakness
  • 626229 2022-009
    Material Weakness
  • 626230 2022-010
    Material Weakness
  • 626232 2022-010
    Material Weakness
  • 626233 2022-009
    Material Weakness
  • 626234 2022-010
    Material Weakness
  • 626235 2022-009
    Material Weakness
  • 626236 2022-010
    Material Weakness
  • 626237 2022-005
    Material Weakness
  • 626238 2022-005
    Material Weakness
  • 626239 2022-005
    Material Weakness
  • 626240 2022-006
    Significant Deficiency
  • 626241 2022-007
    Material Weakness
  • 626242 2022-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $19.52M
21.023 Covid-19 Emergency Rental Assistance Program $11.44M
93.563 Child Support Enforcement $8.72M
93.658 Foster Care_title IV-E $7.18M
93.659 Adoption Assistance $5.10M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.89M
93.268 Immunization Cooperative Agreements $2.84M
14.871 Section 8 Housing Choice Vouchers $2.72M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.63M
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.50M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.74M
17.278 Wia Dislocated Worker Formula Grants $1.03M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $921,220
17.258 Wia Adult Program $898,929
20.106 Airport Improvement Program $833,148
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $827,627
10.025 Plant and Animal Disease, Pest Control, and Animal Care $750,970
93.667 Social Services Block Grant $686,112
93.090 Guardianship Assistance $664,682
16.575 Crime Victim Assistance $609,400
16.738 Edward Byrne Memorial Justice Assistance Grant Program $492,601
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $485,349
93.958 Block Grants for Community Mental Health Services $431,731
93.498 Covid-19 Provider Relief Fund $407,800
93.994 Maternal and Child Health Services Block Grant to the States $348,416
93.052 National Family Caregiver Support, Title Iii, Part E $319,069
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $300,644
93.069 Public Health Emergency Preparedness $290,538
93.556 Promoting Safe and Stable Families $287,193
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $259,416
93.053 Nutrition Services Incentive Program $258,124
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $257,410
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $242,561
20.616 National Priority Safety Programs $224,999
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $214,994
20.205 Highway Planning and Construction $198,778
93.889 National Bioterrorism Hospital Preparedness Program $188,888
93.917 Hiv Care Formula Grants $187,925
93.558 Temporary Assistance for Needy Families $186,959
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $181,400
16.606 State Criminal Alien Assistance Program $175,000
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $157,171
93.645 Stephanie Tubbs Jones Child Welfare Services Program $149,297
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $131,777
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $122,881
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $117,086
93.940 Hiv Prevention Activities_health Department Based $115,375
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $113,350
97.067 Homeland Security Grant Program $112,266
17.277 Workforce Investment Act (wia) National Emergency Grants $110,652
97.042 Emergency Management Performance Grants $107,500
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $82,897
59.037 Small Business Development Centers $76,382
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $68,778
93.150 Projects for Assistance in Transition From Homelessness (path) $65,432
14.879 Mainstream Vouchers $48,914
14.896 Family Self-Sufficiency Program $42,176
93.566 Refugee and Entrant Assistance_state Administered Programs $42,101
93.590 Community-Based Child Abuse Prevention Grants $33,596
20.106 Covid-19 Airport Improvement Program $32,000
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $31,297
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $29,825
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $29,520
16.U03 2022 Domestic Cannabis Eradication Suppression Program $21,913
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $21,556
17.259 Wia Youth Activities $21,176
16.U01 Safe Streets Violent Crimes Initiative $16,393
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $13,986
16.922 Equitable Sharing Program $8,662
16.U02 2021 Domestic Cannabis Eradication Suppression Program $8,627
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $8,555
93.603 Adoption Incentive Payments $5,252
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $4,003
93.042 Covid-19 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $3,423
10.555 National School Lunch Program $2,937