Finding 979660 (2023-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-27
Audit: 310379
Organization: County of Monterey (CA)

AI Summary

  • Issue: Three out of seven reports had discrepancies with supporting documents, and one lacked a signature, indicating weak internal controls.
  • Trend: Two reports were not submitted because management was unclear on the grant close-out process.
  • Recommendation: Provide training on grant reporting and ensure all reports are properly documented and signed.

Finding Text

Three of seven reports selected for testwork did not agree to underlying supporting documentation of the expenditures. One report out of seven did not have a signature and therefore there was no evidence internal control procedures occurred. Two out of seven reports selected were not submitted due to management not understanding the close out process for grant reporting.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 403213 2023-001
    Material Weakness
  • 403214 2023-001
    Material Weakness
  • 403215 2023-001
    Material Weakness
  • 403216 2023-001
    Material Weakness
  • 403217 2023-001
    Material Weakness
  • 403218 2023-001
    Material Weakness
  • 403219 2023-001
    Material Weakness
  • 403220 2023-001
    Material Weakness
  • 403221 2023-001
    Material Weakness
  • 403222 2023-001
    Material Weakness
  • 979655 2023-001
    Material Weakness
  • 979656 2023-001
    Material Weakness
  • 979657 2023-001
    Material Weakness
  • 979658 2023-001
    Material Weakness
  • 979659 2023-001
    Material Weakness
  • 979661 2023-001
    Material Weakness
  • 979662 2023-001
    Material Weakness
  • 979663 2023-001
    Material Weakness
  • 979664 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $26.99M
93.778 Medical Assistance Program $15.32M
93.558 Temporary Assistance for Needy Families $12.75M
14.239 Home Investment Partnerships Program $7.78M
93.563 National Family Caregiver Support, Title Iii, Part E $7.24M
93.659 Adoption Assistance $6.82M
21.023 Emergency Rental Assistance Program $6.24M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4.77M
93.498 Provider Relief Fund $3.25M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $3.13M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $3.08M
93.778 Community Services Block Grant $2.97M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.91M
93.667 Social Services Block Grant $2.82M
93.137 Community Programs to Improve Minority Health Grant Program $2.51M
93.959 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $2.45M
14.218 Community Development Block Grants/entitlement Grants $2.32M
11.307 Economic Adjustment Assistance $2.23M
93.658 Foster Care_title IV-E $2.08M
17.258 Wia Adult Program $1.62M
17.259 Wia Youth Activities $1.12M
93.268 Immunization Cooperative Agreements $932,237
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $837,580
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $810,669
93.778 Child Support Enforcement $570,539
15.615 Cooperative Endangered Species Conservation Fund $539,246
16.575 Crime Victim Assistance $479,709
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $432,157
20.616 National Priority Safety Programs $417,451
93.556 Promoting Safe and Stable Families $361,997
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $338,144
21.019 Coronavirus Relief Fund $328,604
93.090 Guardianship Assistance $318,153
93.958 Block Grants for Community Mental Health Services $306,888
93.092 Medical Assistance Program $283,306
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $268,747
93.959 Special Programs for the Aging_title Iii, Part C_nutrition Services $265,973
93.917 Community Services Block Grant $265,753
93.569 Block Grants for Prevention and Treatment of Substance Abuse $261,714
93.569 National Family Caregiver Support, Title Iii, Part E $245,344
93.069 Public Health Emergency Preparedness $245,124
93.052 Medicare Enrollment Assistance Program $208,696
93.045 Medicare Enrollment Assistance Program $201,809
93.136 Injury Prevention and Control Research and State and Community Based Programs $182,476
93.645 Stephanie Tubbs Jones Child Welfare Services Program $165,217
93.116 Block Grants for Prevention and Treatment of Substance Abuse $157,923
10.560 State Administrative Expenses for Child Nutrition $143,725
10.411 Rural Housing Site Loans and Self Help Housing Land Development Loans $132,061
17.278 Wia Dislocated Worker Formula Grants $125,365
93.991 Preventive Health and Health Services Block Grant $125,365
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $123,335
93.603 Adoption Incentive Payments $123,127
93.917 Medical Assistance Program $116,376
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $108,703
97.067 Homeland Security Grant Program $101,196
93.889 National Bioterrorism Hospital Preparedness Program $99,005
93.045 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $96,162
93.053 Nutrition Services Incentive Program $92,966
93.150 Projects for Assistance in Transition From Homelessness (path) $90,150
93.324 State Health Insurance Assistance Program $78,977
16.775 Social Security Incentive Program $65,200
93.747 Elder Abuse Prevention Interventions Program $56,828
20.600 State and Community Highway Safety $56,017
93.052 State Health Insurance Assistance Program $50,176
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $45,708
20.205 Highway Planning and Construction $44,710
93.566 Refugee and Entrant Assistance_state Administered Programs $32,962
93.071 Medicare Enrollment Assistance Program $32,723
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $30,114
93.994 Maternal and Child Health Services Block Grant to the States $28,950
93.917 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $17,139
97.042 Emergency Management Performance Grants $14,390
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $13,252
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $9,468
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $6,703
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $4,661
10.025 Plant and Animal Disease, Pest Control, and Animal Care $2,629