EIN: 946000533
UEI: JN6JQKW5G6G6
Audited by: Macias Gini & O'Connell LLP
Cognizant 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 March 27, 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 September 27, 2026 (28 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on May 24, 2024 — management decision was due November 24, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on May 24, 2024 — management decision was due November 24, 2024.
FAC accepted this audit on August 15, 2022 — management decision was due February 15, 2023.
FAC accepted this audit on May 24, 2024 — management decision was due November 24, 2024.
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
Finding 2020-001: Eligibility Awarding Agency:United States Department of Health and Human Services Passed Through: California Department of Public Health California Department of Health Care Services California Department of Social Services Program Name: Medical Assistance Program CFDA Number: 93.778 Award Year: July 1, 2019 through June 30, 2020 Classification of Finding: Significant Deficiency in Internal Control over Compliance Criteria In accordance to 42 CFR Section 431.10, the State Medicaid agency or its designee is required to determine client eligibility with eligibility requirements defined in the approved State plan. Furthermore, the non-federal entity must establish and maintain 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 awards. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context During our review of the eligibility requirements for the In-Home Supportive Services program (Program) funded by the Medical Assistance Program (CFDA No. 93.778), we selected and tested a statistically valid sample of 40 participants from a population of 28,019 participants who received in-home supportive services during the fiscal year ended June 30, 2020. The Program is administered by the County?s Social Services Agency (Agency). Each eligibility assessment is generally effective for a period of 12 months and the Agency should perform an eligibility reassessment before the end of the assessed period. For 2 of the participants tested, eligibility reassessments were performed between 9 to 22 months after the end of the assessed periods. Questioned Costs None ? The selected participants are determined to be eligible to the Program. Cause In fiscal year 2020, the Program had 85 case management social workers to serve the population of 28,019 participants. Each social worker carried an annual caseload of 330 cases. Due to the limited time and resources, the Program did not perform the reassessments before the end of the prior assessed period. Effect The Agency may not be able to detect potential noncompliance with the eligibility requirements on a timely basis. Identification of Repeat Finding This is a repeat of a finding in the immediate prior audit. Recommendation We recommend that the Agency review its existing policies and implement procedures and evaluate staffing resources to ensure that eligibility reassessments are performed on a timely basis. Views of Responsible Officials and Corrective Action Plan Management?s response is reported in the ?Corrective Action Plan? included in a separate section at the end of this report.
Show full finding ▾Hide full finding ▴Finding 2020-001: Eligibility Awarding Agency:United States Department of Health and Human Services Passed Through: California Department of Public Health California Department of Health Care Services California Department of Social Services Program Name: Medical Assistance Program CFDA Number: 93.778 Award Year: July 1, 2019 through June 30, 2020 Classification of Finding: Significant Deficiency in Internal Control over Compliance Criteria In accordance to 42 CFR Section 431.10, the State Medicaid agency or its designee is required to determine client eligibility with eligibility requirements defined in the approved State plan. Furthermore, the non-federal entity must establish and maintain 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 awards. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context During our review of the eligibility requirements for the In-Home Supportive Services program (Program) funded by the Medical Assistance Program (CFDA No. 93.778), we selected and tested a statistically valid sample of 40 participants from a population of 28,019 participants who received in-home supportive services during the fiscal year ended June 30, 2020. The Program is administered by the County?s Social Services Agency (Agency). Each eligibility assessment is generally effective for a period of 12 months and the Agency should perform an eligibility reassessment before the end of the assessed period. For 2 of the participants tested, eligibility reassessments were performed between 9 to 22 months after the end of the assessed periods. Questioned Costs None ? The selected participants are determined to be eligible to the Program. Cause In fiscal year 2020, the Program had 85 case management social workers to serve the population of 28,019 participants. Each social worker carried an annual caseload of 330 cases. Due to the limited time and resources, the Program did not perform the reassessments before the end of the prior assessed period. Effect The Agency may not be able to detect potential noncompliance with the eligibility requirements on a timely basis. Identification of Repeat Finding This is a repeat of a finding in the immediate prior audit. Recommendation We recommend that the Agency review its existing policies and implement procedures and evaluate staffing resources to ensure that eligibility reassessments are performed on a timely basis. Views of Responsible Officials and Corrective Action Plan Management?s response is reported in the ?Corrective Action Plan? included in a separate section at the end of this report.
Comment #2020-001 ? (Significant Deficiency in Internal Control over Compliance) ? Eligibility ? Medical Assistance Program (CFDA #93.778) Management concurs that in those cases subjected to face-to-face reassessments within 12 months, the IHSS program did not complete reassessment home visits within 12 months for 100% of cases. The current reassessment rate is 80.54%. Due to limited resources and extensive use of IHSS staff as Disaster Services Workers (DSW) as part of County?s response to COVID 19 , the IHSS staff has been unable to reach its goal of 100% compliance. In FY19/20, the program had 85 case management social workers to serve a population of 28,019 cases. Each social worker carried an annual caseload of cases, adjusting for illness, vacations, etc. The social work staff has been diligently working to raise the reassessment rate (improving from a low of 55%). However, 5% to 6% annual program growth means the challenge remains steep and growing. IHSS management has received authorization to augment staffing to address the compliance rate and the program has received approval to hire 18 social worker and 2 social work supervisors. At the time of this writing, IHSS has hired 6 social workers and 2 social work supervisors. As noted, the effectiveness of the additional staff has been blunted by the fact that all 6 social workers have been designated to be assigned as DSW staff. In addition, detailed process reviews (continuous process improvement) have been underway and the program continues to target any potential efficiency improvements. In all circumstances, management considers an improvement to 90% reassessment compliance to be a realistic goal in 2 years. Assuming we will be able to hire behind all of the social worker vacancies and that all of the Disaster Services Workers are returned to us soon, these changes will be implemented on July 31, 2022. Contact Person: Terri Possley, Social Services Program Manager III, In-Home Supportive Services, Social Services Agency Kingston Lum, Social Services Program Manager I, In-Home Supportive Services, Social Services Agency
2019-003
FAC accepted this audit on July 30, 2020 — management decision was due January 30, 2021.
Finding 2019-002 Reporting Awarding Agency: United States Department of Housing and Urban Development Program Name: Community Development Block Grants / Entitlement Grants CFDA Number: 14.218 Award Year: July 1, 2018 through June 30, 2019 Classification of Finding: Instance of Noncompliance Significant Deficiency in Internal Control over Compliance Criteria In accordance with 2 CFR Section 200.302 (b), the financial management system of each non-federal entity must provide for accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in Section 200.327 Financial reporting and Section 200.328 Monitoring and reporting program performance. Furthermore, the non-federal entity must establish and maintain 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 awards. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context As a recipient of Community Development Block Grants / Entitlement Grants (CDBG) funding, the County is required to submit 1) SF-425 Federal Financial Report on a quarterly basis within 30 days after quarter ended, and 2) HUD Section 3 Summary Report, Economic Opportunities for low- and Very Low- Income Persons, on an annual basis within 90 days after year ended. During our testing of reporting requirements, we selected the SF-425 Federal Financial Reports for the quarters ended December 31, 2018 and June 30, 2019, and the HUD Section 3 Summary Report for the year ended June 30, 2019 for testing. These 3 reports were submitted between 35 to 163 days after the deadlines. Questioned Costs The late submission of the SF-425 Federal Financial Reports and the HUD Section 3 Summary Report did not result in any questioned costs. Cause Existing internal controls did not prevent, or detect and correct, the occurrence of late submission of required reports in a timely manner. Effect The County did not comply with the CDBG program?s reporting requirements for timely submission of required reports. Identification of Repeat Finding This is a repeat of a finding in the immediate prior audit. Recommendation We recommend that the County reviews its existing policies and implement procedures to ensure that all required reports are submitted to the federal agency on a timely basis. Views of Responsible Officials and Corrective Action Plan Management?s response is reported in the ?Corrective Action Plan? included in a separate section at the end of this report.
Show full finding ▾Hide full finding ▴Finding 2019-002 Reporting Awarding Agency: United States Department of Housing and Urban Development Program Name: Community Development Block Grants / Entitlement Grants CFDA Number: 14.218 Award Year: July 1, 2018 through June 30, 2019 Classification of Finding: Instance of Noncompliance Significant Deficiency in Internal Control over Compliance Criteria In accordance with 2 CFR Section 200.302 (b), the financial management system of each non-federal entity must provide for accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in Section 200.327 Financial reporting and Section 200.328 Monitoring and reporting program performance. Furthermore, the non-federal entity must establish and maintain 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 awards. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context As a recipient of Community Development Block Grants / Entitlement Grants (CDBG) funding, the County is required to submit 1) SF-425 Federal Financial Report on a quarterly basis within 30 days after quarter ended, and 2) HUD Section 3 Summary Report, Economic Opportunities for low- and Very Low- Income Persons, on an annual basis within 90 days after year ended. During our testing of reporting requirements, we selected the SF-425 Federal Financial Reports for the quarters ended December 31, 2018 and June 30, 2019, and the HUD Section 3 Summary Report for the year ended June 30, 2019 for testing. These 3 reports were submitted between 35 to 163 days after the deadlines. Questioned Costs The late submission of the SF-425 Federal Financial Reports and the HUD Section 3 Summary Report did not result in any questioned costs. Cause Existing internal controls did not prevent, or detect and correct, the occurrence of late submission of required reports in a timely manner. Effect The County did not comply with the CDBG program?s reporting requirements for timely submission of required reports. Identification of Repeat Finding This is a repeat of a finding in the immediate prior audit. Recommendation We recommend that the County reviews its existing policies and implement procedures to ensure that all required reports are submitted to the federal agency on a timely basis. Views of Responsible Officials and Corrective Action Plan Management?s response is reported in the ?Corrective Action Plan? included in a separate section at the end of this report.
Comment #2019-002 ? (Instance of Noncompliance and Significant Deficiency in Internal Control over Compliance) ? Reporting ? Community Development Block Grants / Entitlement Grants (CFDA #14.218) The County concurs with the finding and recommendation. Office of Supportive Housing Staff will review and update existing policies and procedures to ensure continued compliance with HUD?s annual and quarterly reporting requirements. In addition, Office of Supportive Housing Staff will track the date of submission and supporting documentation will be maintained in accordance with the required record retention policies of the County and HUD. These changes will be implemented by July 31, 2020. Contact Person: Consuelo Hernandez Deputy Director, Office of Supportive Housing
2018-003
Finding 2019-003 Eligibility Awarding Agency: United States Department of Health and Human Services Passed Through: California Department of Public Health California Department of Health Care Services California Department of Social Services Program Name: Medical Assistance Program CFDA Number: 93.778 Award Year: July 1, 2018 through June 30, 2019 Classification of Finding: Significant Deficiency in Internal Control over Compliance Criteria In accordance to 42 CFR Section 431.10, the State Medicaid agency or its designee is required to determine client eligibility with eligibility requirements defined in the approved State plan. Furthermore, the non-federal entity must establish and maintain 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 awards. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context During our review of the eligibility requirements for the In-Home Supportive Services program (Program) under the Medical Assistance Program (CFDA No. 93.778), we selected and tested a statistically valid sample of 40 participants from a population of 25,524 participants who received in-home supportive services during the fiscal year ended June 30, 2019. The Program is administered by the County?s Social Services Agency (Agency). Each eligibility assessment is generally effective for a period of 12 months and the Agency should perform an eligibility reassessment before the end of the prior assessed period. For five of the participants tested, eligibility reassessments were performed between 5 to 26 months after the end of the prior assessed periods. Questioned Costs None ? The selected participants are determined to be eligible to the Program. Section III ? Federal Award Findings and Questioned Costs (Continued) Cause In fiscal year 2019, the Program had 74 case management social workers to serve the population of 25,524 cases. Each social worker carried an annual caseload of 345 cases. Due to the limited time and resources, the Program did not perform the reassessments before the end of the prior assessed period. Effect The Agency may not be able to detect potential noncompliance with the eligibility requirements on a timely basis. Identification of Repeat Finding This is not a repeat of a finding in the immediate prior audit. Recommendation We recommend that the Agency review its existing policies and implement procedures to ensure that eligibility reassessments are performed on a timely basis. Views of Responsible Officials and Corrective Action Plan Management?s response is reported in the ?Corrective Action Plan? included in a separate section at the end of this report.
Show full finding ▾Hide full finding ▴Finding 2019-003 Eligibility Awarding Agency: United States Department of Health and Human Services Passed Through: California Department of Public Health California Department of Health Care Services California Department of Social Services Program Name: Medical Assistance Program CFDA Number: 93.778 Award Year: July 1, 2018 through June 30, 2019 Classification of Finding: Significant Deficiency in Internal Control over Compliance Criteria In accordance to 42 CFR Section 431.10, the State Medicaid agency or its designee is required to determine client eligibility with eligibility requirements defined in the approved State plan. Furthermore, the non-federal entity must establish and maintain 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 awards. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context During our review of the eligibility requirements for the In-Home Supportive Services program (Program) under the Medical Assistance Program (CFDA No. 93.778), we selected and tested a statistically valid sample of 40 participants from a population of 25,524 participants who received in-home supportive services during the fiscal year ended June 30, 2019. The Program is administered by the County?s Social Services Agency (Agency). Each eligibility assessment is generally effective for a period of 12 months and the Agency should perform an eligibility reassessment before the end of the prior assessed period. For five of the participants tested, eligibility reassessments were performed between 5 to 26 months after the end of the prior assessed periods. Questioned Costs None ? The selected participants are determined to be eligible to the Program. Section III ? Federal Award Findings and Questioned Costs (Continued) Cause In fiscal year 2019, the Program had 74 case management social workers to serve the population of 25,524 cases. Each social worker carried an annual caseload of 345 cases. Due to the limited time and resources, the Program did not perform the reassessments before the end of the prior assessed period. Effect The Agency may not be able to detect potential noncompliance with the eligibility requirements on a timely basis. Identification of Repeat Finding This is not a repeat of a finding in the immediate prior audit. Recommendation We recommend that the Agency review its existing policies and implement procedures to ensure that eligibility reassessments are performed on a timely basis. Views of Responsible Officials and Corrective Action Plan Management?s response is reported in the ?Corrective Action Plan? included in a separate section at the end of this report.
Comment #2019-003 ? (Significant Deficiency in Internal Control over Compliance) ? Eligibility ? Medical Assistance Program (CFDA #93.778) Management concurs that in those cases subject to face-to-face reassessment within 12 months, the IHSS program did not complete reassessment home visits within 12 months for 100% of cases. The current reassessment rate is 78.1%. Due to limited resources, the IHSS staff has been unable to reach its goal of 100% compliance. In FY18/19, the program had 74 case management social workers to serve the population of 25,524 cases. Each social worker carried an annual caseload of 345 cases, adjusting for illness, vacations, etc. The social work staff has been diligently working to raise the reassessment rate (improving from a low of 55%). However, 5% to 6% annual program growth means the challenge remains steep and growing. IHSS management has sought budget augmentation for additional social work staff to address the compliance rate and the program has received approval to hire 19 social workers and 2 social work supervisors. In addition, detailed process reviews (continuous process improvement) are underway to target any potential efficiency improvements. In all the circumstances, management considers an improvement to 90% reassessment compliance to be a realistic goal in 2 years. These changes will be implemented on July 31, 2020. Contact Person: Terri Possley Social Services Progtram Manager III, In-Home Supportive Services, Social Services Agency Kingston Lum Social Services Progtram Manager I, In-Home Supportive Services, Social Services Agency
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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