Finding 967275 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 301557
Organization: County of Solano (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The County has a material weakness in internal controls over compliance, specifically in the review and approval process for quarterly reports.
  • Impacted Requirements: Compliance with 2 CFR 200.303(a) is not met, as effective internal controls were lacking due to staff shortages.
  • Recommended Follow-Up: The County should enhance its policies to ensure all reports undergo documented review before submission, continuing from the improvements made in April 2023.

Finding Text

Program: Epidemiology and Laboratory Capacity for Infectious Diseases Federal Financial 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: COVID-19ELC48, COVID-19ELC106, 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 four quarterly (4) reports sampled, we noted three (3) instances where the review and approval of the submitted reports was not documented. The County implemented a documented review of the reports prior to submission beginning with the April 2023 quarterly report. 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 reported. Context/Sampling: We selected four (4) reports out of eight (8) required quarterly reports. We noted that all of the selected reports were accurate and submitted timely. Repeat Finding from Prior Year: Yes. See prior year finding 2022-009. Recommendation: We recommend that the County continue to strengthen its policies and procedures to ensure that the review report of all reports is performed prior to submission. 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

  • 390825 2023-002
    Material Weakness Repeat
  • 390826 2023-002
    Material Weakness Repeat
  • 390827 2023-003
    Material Weakness Repeat
  • 390828 2023-003
    Material Weakness Repeat
  • 390829 2023-004
    - Repeat
  • 390830 2023-004
    - Repeat
  • 390831 2023-004
    - Repeat
  • 390832 2023-005
    Material Weakness Repeat
  • 390833 2023-005
    Material Weakness Repeat
  • 390834 2023-005
    Material Weakness Repeat
  • 390835 2023-006
    - Repeat
  • 390836 2023-006
    - Repeat
  • 390837 2023-006
    - Repeat
  • 390838 2023-007
    Material Weakness
  • 390839 2023-008
    Material Weakness
  • 390840 2023-008
    Material Weakness
  • 390841 2023-008
    Material Weakness
  • 967267 2023-002
    Material Weakness Repeat
  • 967268 2023-002
    Material Weakness Repeat
  • 967269 2023-003
    Material Weakness Repeat
  • 967270 2023-003
    Material Weakness Repeat
  • 967271 2023-004
    - Repeat
  • 967272 2023-004
    - Repeat
  • 967273 2023-004
    - Repeat
  • 967274 2023-005
    Material Weakness Repeat
  • 967276 2023-005
    Material Weakness Repeat
  • 967277 2023-006
    - Repeat
  • 967278 2023-006
    - Repeat
  • 967279 2023-006
    - Repeat
  • 967280 2023-007
    Material Weakness
  • 967281 2023-008
    Material Weakness
  • 967282 2023-008
    Material Weakness
  • 967283 2023-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.563 Child Support Enforcement $7.68M
20.205 Highway Planning and Construction $3.38M
14.871 Section 8 Housing Choice Vouchers $3.13M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.71M
93.778 Medical Assistance Program $2.36M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.73M
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.31M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $826,610
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $596,260
16.575 Crime Victim Assistance $593,209
93.659 Adoption Assistance $553,181
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $505,023
93.498 Covid-19 Provider Relief Fund $463,799
93.994 Maternal and Child Health Services Block Grant to the States $388,673
16.738 Edward Byrne Memorial Justice Assistance Grant Program $349,914
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $341,429
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $334,090
93.667 Social Services Block Grant $329,728
93.658 Foster Care_title IV-E $312,354
93.556 Promoting Safe and Stable Families $301,061
16.606 State Criminal Alien Assistance Program $298,259
93.052 National Family Caregiver Support, Title Iii, Part E $291,617
97.067 Homeland Security Grant Program $251,279
93.889 National Bioterrorism Hospital Preparedness Program $240,451
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $226,463
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $217,908
93.526 Covid-19 Affordable Care Act (aca) Grants for Capital Development in Health Centers $211,510
93.069 Public Health Emergency Preparedness $208,837
93.053 Nutrition Services Incentive Program $207,308
93.268 Immunization Cooperative Agreements $182,180
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $161,633
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $148,008
17.258 Wia Adult Program $139,508
93.645 Stephanie Tubbs Jones Child Welfare Services Program $134,957
20.616 National Priority Safety Programs $127,440
93.958 Covid-19 Block Grants for Community Mental Health Services $120,486
17.278 Wia Dislocated Worker Formula Grants $113,074
93.958 Block Grants for Community Mental Health Services $106,592
59.037 Small Business Development Centers $104,192
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $97,487
93.090 Guardianship Assistance $85,194
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $85,050
93.940 Hiv Prevention Activities_health Department Based $82,288
93.747 Elder Abuse Prevention Interventions Program $72,639
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $72,071
93.558 Temporary Assistance for Needy Families $71,379
14.879 Mainstream Vouchers $66,358
14.896 Family Self-Sufficiency Program $60,668
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $49,554
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $47,877
97.042 Emergency Management Performance Grants $46,060
15.605 Sport Fish Restoration Program $45,942
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $43,042
17.277 Workforce Investment Act (wia) National Emergency Grants $42,869
93.590 Community-Based Child Abuse Prevention Grants $35,923
93.150 Projects for Assistance in Transition From Homelessness (path) $35,911
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $25,037
17.259 Wia Youth Activities $25,003
93.917 Hiv Care Formula Grants $22,479
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $19,857
93.959 Block Grants for Prevention and Treatment of Substance Abuse $19,601
16.U02 Safe Streets Violent Crimes Initiative $17,387
16.U03 2022 Domestic Cannabis Eradication Suppression Program $15,381
10.025 Plant and Animal Disease, Pest Control, and Animal Care $15,079
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $6,795
93.603 Adoption Incentive Payments $6,196
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $4,169
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $3,144
93.747 Covid-19 Elder Abuse Prevention Interventions Program $2,171
93.042 Covid-19 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $1,562
16.U04 2023 Domestic Cannabis Eradication Suppression Program $1,435
20.106 Covid-19 Airport Improvement Program $527
93.566 Refugee and Entrant Assistance_state Administered Programs $195
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $105