EIN: 946000507
UEI: C5DPBGSMB5J9
Audited by: Clifton Larson Allen LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 29, 2026 (33 days ago).
What is a management decision? →FAC accepted this audit on January 21, 2025 — management decision was due July 21, 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
FAC accepted this audit on April 3, 2022 — management decision was due October 3, 2022.
FAC accepted this audit on February 1, 2021 — management decision was due August 1, 2021.
FAC accepted this audit on February 6, 2020 — management decision was due August 6, 2020.
2019-001 (Material Weakness) Name: Home Investment Partnerships Program Highway Planning and Construction Medical Assistance Program CFDA#: 14.239 20.205 93.778 Federal Grantor: U.S. Department of Housing and Urban Development U.S. Department of Transportation U.S. Department of Health and Human Services Pass-Through Entity: State Department of Housing and Community Development State Department of Transportation State Department of Health Care Services Award No.: Various Year: 2018-19 Compliance Requirement: Other Criteria Good internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition During our testing of major programs we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures included on the SEFA. Expenditures included on the SEFA provided at the beginning of the audit were greater than actual expenditures by $2,172,293 in the major programs listed above. Cause The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost No questioned costs were identified as a result of our procedures. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding This is a repeat prior year finding 2018-001. Recommendation We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action Refer to separate Managements? Corrective Action Plan for views of responsible officials and management?s responses.
Show full finding ▾Hide full finding ▴2019-001 (Material Weakness) Name: Home Investment Partnerships Program Highway Planning and Construction Medical Assistance Program CFDA#: 14.239 20.205 93.778 Federal Grantor: U.S. Department of Housing and Urban Development U.S. Department of Transportation U.S. Department of Health and Human Services Pass-Through Entity: State Department of Housing and Community Development State Department of Transportation State Department of Health Care Services Award No.: Various Year: 2018-19 Compliance Requirement: Other Criteria Good internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate Federal expenditure information to the County Auditor in a timely manner. Condition During our testing of major programs we noted that the SEFA provided by the County at the beginning of audit fieldwork contained errors in the federal expenditures included on the SEFA. Expenditures included on the SEFA provided at the beginning of the audit were greater than actual expenditures by $2,172,293 in the major programs listed above. Cause The County departments did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost No questioned costs were identified as a result of our procedures. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding This is a repeat prior year finding 2018-001. Recommendation We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action Refer to separate Managements? Corrective Action Plan for views of responsible officials and management?s responses.
2019-001 Home Investment Partnerships Program, Highway Planning and Construction, Medical Assistance Program (Material Weakness) We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Management?s Responses: The County concurs with the finding. Responsible Individual: Auditor-Controller Corrective Action Plan: The Auditor?s Office included Single Audit reporting as part of our year-end training. Due to turnover in departments, there continues to be issues with compiling this information and returning it to the Auditor?s Office timely and completely. The Auditor?s Office will implement additional training and work more closely with those departments receiving federal funding. Anticipated Completion Date: Immediately
2018-001
2019-002 (Significant Deficiency) Name: Highway Planning and Construction CFDA#: 20.205 Federal Grantor: U.S. Department of Transportation Pass Through Entity: State Department of Transportation Award No.: Various Year: 2018-19 Compliance Requirements: Allowable Cost and Cost Principles Criteria Good internal control over the use of software Cost Accounting Management System (CAMS) to track and charge time used on the various Public Works department grants requires that policies and procedures be in place and review and approval documentation be maintained to ensure the accuracy of information entered into the system. Condition During our testing of time charged to the various Public Works department grants utilizing CAMS we could not verify that amounts entered into the system were reviewed and approved prior to charging to the grants. Cause The department did not maintain support and approval documentation on time entered into CAMS and charged to the various Public Works department grants. Also, the department did not have formal written policies and procedures regarding the input and review of information entered into CAMS. Effect We could not verify that time charged to the various Public Works department grants were reviewed or approved. Questioned Cost No questioned costs were identified as a result of our procedures. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding Not a repeat finding. Recommendation We recommend that the Public Works department develop formal written policies and procedures over the use of CAMS and that documentation of review and approval of time entered into CAMS be maintained. Views of Responsible Officials and Planned Corrective Action Refer to separate Managements? Corrective Action Plan for views of responsible officials and management?s responses.
Show full finding ▾Hide full finding ▴2019-002 (Significant Deficiency) Name: Highway Planning and Construction CFDA#: 20.205 Federal Grantor: U.S. Department of Transportation Pass Through Entity: State Department of Transportation Award No.: Various Year: 2018-19 Compliance Requirements: Allowable Cost and Cost Principles Criteria Good internal control over the use of software Cost Accounting Management System (CAMS) to track and charge time used on the various Public Works department grants requires that policies and procedures be in place and review and approval documentation be maintained to ensure the accuracy of information entered into the system. Condition During our testing of time charged to the various Public Works department grants utilizing CAMS we could not verify that amounts entered into the system were reviewed and approved prior to charging to the grants. Cause The department did not maintain support and approval documentation on time entered into CAMS and charged to the various Public Works department grants. Also, the department did not have formal written policies and procedures regarding the input and review of information entered into CAMS. Effect We could not verify that time charged to the various Public Works department grants were reviewed or approved. Questioned Cost No questioned costs were identified as a result of our procedures. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding Not a repeat finding. Recommendation We recommend that the Public Works department develop formal written policies and procedures over the use of CAMS and that documentation of review and approval of time entered into CAMS be maintained. Views of Responsible Officials and Planned Corrective Action Refer to separate Managements? Corrective Action Plan for views of responsible officials and management?s responses.
2019-002 Highway Planning and Construction (Significant Deficiency) We recommend that the Public Works department develop formal written policies and procedures over the use of CAMS and that documentation of review and approval of time entered into CAMS be maintained. Management?s Responses: The County concurs with the finding. Responsible Individual: Director of Public Works Corrective Action Plan: A system requiring supervisors and managers to review and approve time cards submitted into the CAMS system has been implemented in December. The department is developing formal written policies and procedures for the use of CAMS. Anticipated Completion Date: June 30, 2020
FAC accepted this audit on February 5, 2019 — management decision was due August 5, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 17, 2018 — management decision was due July 17, 2018.
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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