County of Plumas

Name: Schools and Roads – Grants to States; Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds; Epidemiology and Laboratory Capacity for Infectious Diseases (ELC); Foster Care – Title IV-E; Medical Assistance Program Assistance Listing #: 10.665; 20.205; 21.027; 93.323; 93.658; 93.778 Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of the Treasury; U.S. Department of Health and Human Services Pass-Through Entity: State Controller’s Office; State Department of Transportation; State Department of Social Services; State Department of Public Health Award No.: Various Year: 2022-23 Compliance Requirement: Other Criteria: 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: Expenditures included in the SEFA provided at the beginning of the audit were less than the actual expenditures for the following programs: Schools and Roads – Grants to States (ALN 10.665) - $1,497,861; Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) - $873,388; Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (ALN 93.323) - $ 875,109; Medical Assistance Program (ALN 93.778) - $163,375, Expenditures included in the SEFA provided at the beginning of the audit were more than the actual expenditures for the following programs: Highway Planning and Construction (ALN 20.205) - $450,174; Foster Care – Title IV-E (ALN 93.658) - $483,550 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 audit 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 of prior year finding 2022-001. 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.

Name: Schools and Roads – Grants to States Assistance Listing #:10.665 Federal Grantor: U.S. Department of Agriculture Pass-Through Entity: State Controller’s Office Award No.: Various Year: 2022-23 Compliance Requirement: Reporting Criteria: Per 2 CFR 200.328 and program-specific requirements under the Secure Rural Schools and Community Self-Determination Act (Public Law 110-343, as amended), counties receiving Title III funds must annually certify the amount of funds expended and the amount of unobligated funds by February 1 following the end of the Federal fiscal year. The certification must be submitted to the appropriate U.S. Forest Service Regional Office. Condition: For the fiscal year ended June 30, 2023, the County did not file the required Certification of Title III Expenditures and Unobligated Funds by the statutory deadline of February 1, 2024. Cause: The County did not have adequate procedures in place to track and ensure timely completion and submission of required federal reports for Title III funds. Effect: Failure to submit the certification may result in noncompliance with federal requirements and could lead to future ineligibility for Title III funds or required return of unobligated funds. 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 compliance testing over the major program identified above. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County establish internal control procedures to ensure that required certifications for Title III expenditures and unobligated funds are completed, reviewed, and submitted timely in accordance with federal requirements. Views of Responsible Officials and Planned Corrective Action: Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.

Name: Schools and Roads – Grants to States Assistance Listing #:10.665 Federal Grantor: U.S. Department of Agriculture Pass-Through Entity: State Controller’s Office Award No.: Various Year: 2022-23 Compliance Requirement: Special Tests and Provisions Criteria: Per 2 CFR Part 200 and the Secure Rural Schools and Community Self-Determination Act (as reauthorized), counties receiving Title III funds are required to publish a public notice of the intended use of Title III funds at least 45 days prior to obligation or expenditure. The notice must be made available to the public to ensure transparency and opportunity for comment. Condition: During out testing of compliance with Title III fund requirements, we noted that the County obligated and expended Title III funds for fire prevention activities without issuing public notice 45 days prior to the obligation of funds.Cause: The County did not have sufficient internal controls in place to ensure compliance with the public notice requirement prior to obligating Title III funds.. Effect: By not providing the required public notice, the County was not in compliance with statutory requirements, and the public was not given an opportunity to review and comment on the proposed use of Title III funds. Questioned Cost: $216,686 (amount of Title III funds obligated without proper notice) Context: The condition noted above was identified during our procedures related to compliance testing over the major program identified above. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County establish and implement formal procedures to ensure public notices related to Title III funds are issued and documented at least 45 days prior to any obligation or expenditure. This process should include clear assignment of responsibilities and retention of documentation as part of grant compliance records.. Views of Responsible Officials and Planned Corrective Action: Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.

Name: Epidemioloy and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing #: 93.323 Federal Grantor: U.S. Department of Health and Human Services Pass-Through Entity: State Department of Public Health Award No.: 19-ELC32 and 19-ELC90 Year: 2022-23 Compliance Requirement: Reporting Criteria: Per 2 CFR 200.327 and 200.328, recipients of federal awards must submit required financial and performance reports by the due dates specified in the award terms and conditions. The Notice of Award for ALN 93.323 requires the submission of monthly and quarterly expenditure and progress reports within 30 days after the end of each reporting period. Condition: During audit testing, it was noted that a majority of the required reports were not submitted within the required 30 day timeframe. Documentation provided by the grantee confirmed that the reports were filed late. Cause: The delays occurred due to staff turnover within the Plumas County Department of Health. Effect: Failure to submit required reports in a timely manner may hinder the federal agency's ability to monitor financial and program performance, increasing the risk of delayed reimbursement or potential noncompliance with grant requirements. 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 compliance testing over the major program identified above. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management establish and enforce procedures to ensure all required federal financial and progress reports are submitted by the applicable due dates. Views of Responsible Officials and Planned Corrective Action: Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.

Name: Schools and Roads - Grants to States; Highway Planning and Construction; Foster Care - Title IV-E; Medical Assistance Program. ALN: 10.665; 20.205; 93.658; 93.788. Federal Grantor: U.S. Department of Agriculture; U.S. Department of Transportation; U.S. Department of Health and Human Services. Pass-Through Entity: State Controller’s Office; State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - 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. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,901,413 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 of prior year finding 2021-001. 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.

2021-001(Material Weakness) Name: Schools and Roads ? Grants to States Highway Planning and Construction Coronavirus Relief Fund Foster Care ? Title IV-E Medical Assistance Program CFDA#: 10.665 20.205 21.019 93.658 93.778 Federal Grantor: U.S. Department of Agriculture U.S. Department of Transportation U.S. Department of the Treasury U.S. Department of Health and Human Services Pass-Through Entity: State Controller?s Office State Department of Social Services State Department of Health Services Award No.: Various Year: 2020-21 Compliance Requirement: Other Criteria 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. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $3,170,770 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 of prior year finding 2020-001. 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.

2020-001 (Material Weakness) Name: Schools and Roads ? Grants to States Highway Planning and Construction Foster Care ? Title IV-E Medical Assistance Program CFDA#: 10.665 20.205 93.658 93.778 Federal Grantor: U.S. Department of Agriculture U.S. Department of Transportation U.S. Department of Health and Human Services Pass-Through Entity: State Controller?s Office State Department of Social Services State Department of Health Services Award No.: Various Year: 2019-20 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. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $1,495,424 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 of prior year finding 2019-001. 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 (Material Weakness) Name: Schools and Roads ? Grants to States Foster Care ? Title IV-E Medical Assistance Program CFDA#: 10.665 93.658 93.778 Federal Grantor: U.S. Department of Agriculture U.S. Department of Health and Human Services Pass-Through Entity: State Controller?s Office State Department of Social Services State Department of Health 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. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $2,142,729 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 Not a repeat finding. 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.

2019-002 Name: Foster Care ? Title IV-E CFDA#: 93.658 Federal Grantor: U.S. Department of Health and Human Services Pass Through Entity: State Department of Social Services Year: 2018-19 Compliance Requirement: Eligibility Criteria Good internal control over eligibility requires that the required Determination of Federal AFDC-FC Eligibility (FC 3) be signed by the Eligibility Worker and the appropriate box noting Federal AFDC-FC eligibility be checked. Condition Federal eligibility requires that the determination of the recipient?s eligibility for Foster Care be documented in the case record on the FC 3. The County does document eligibility on the FC 3 by the completion of the form, however, a signature is required on the FC3. The Eligibility Worker must sign the FC 3 and check the appropriate box, which indicates the recipients eligibility or non-eligibility. On 1 of the 10 cases tested, the FC 3 was completed but not signed by the Eligibility Worker. Cause Appropriate training or review procedures concerning the completion of required forms was inadequate. Effect When the FC 3 is not available for review or signed by the Eligibility Worker and/or the Federal eligibility on non-eligibility box is not marked, the likelihood of errors in eligibility determination increases. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected 10 case files from the Integrated Payroll Foster Care Issuance Detail Claiming Report to test eligibility documentation. Sampling was a statistically valid sample. This is an isolated finding. Repeat Finding Not a repeat finding. Recommendation We recommend that the County require that the FC 3 be signed by the Eligibility Worker and that this individual check the appropriate box showing determination of the recipient eligibility on the bottom of this form. We also recommend that the County incorporate into their review process procedures to ensure that the FC 3 is properly completed. Views of Responsible Officials and Planned Corrective Action Refer to separate Management?s Corrective Action Plan for views of responsible officials and management?s responses.

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