EIN: 946000539
UEI: HTBGAGFJT2J4
Audited by: Sorren CPAs, P.C.
Oversight agency: 97 [Department of Homeland Security]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 9, 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 August 9, 2026 (26 days ago).
What is a management decision? →FAC accepted this audit on February 24, 2026 — management decision was due August 24, 2026.
FAC accepted this audit on January 23, 2026 — management decision was due July 23, 2026.
FAC accepted this audit on March 16, 2026 — management decision was due September 16, 2026.
FAC accepted this audit on October 14, 2024 — management decision was due April 14, 2025.
FAC accepted this audit on October 14, 2024 — management decision was due April 14, 2025.
FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on October 24, 2023 — management decision was due April 24, 2024.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on January 18, 2024 — management decision was due July 18, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for the program?s two subrecipients, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: Two (2) out of the two (2) subrecipients under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: WIOA Cluster Federal Assistance Listing Number: 17.258, 17.259, 17.278 Federal Grantor: U.S. Department of Labor Award No. and Year: 2022 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for the program?s two subrecipients, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: Two (2) out of the two (2) subrecipients under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 Program: WIOA Cluster CFDA No.: 17.258, 17.259, and 17.278 Federal Agency: U.S. Department of Labor Passed-through: California Employment Development Department Award Year: 2021-2022 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will establish and implement policies and procedures to ensure the required evaluation of the subrecipients? risk of noncompliance is documented in accordance with 2 CFR section 200.332 (b).
During our testing of the program?s reporting requirements, we noted that for 7 of the 10 total quarterly reports tested, the County did not maintain documentation to support a formal review of WIOA reports prior to submission to the grantor. It is noted that only the final quarterly report for each WIOA grant is reviewed by an individual other than the preparer prior to submission. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 10 of the 48 total quarterly submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: WIOA Cluster Federal Assistance Listing Number: 17.258, 17.259, 17.278 Federal Grantor: U.S. Department of Labor Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 7 of the 10 total quarterly reports tested, the County did not maintain documentation to support a formal review of WIOA reports prior to submission to the grantor. It is noted that only the final quarterly report for each WIOA grant is reviewed by an individual other than the preparer prior to submission. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 10 of the 48 total quarterly submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002 Program: WIOA Cluster CFDA No.: 17.258, 17.259, and 17.278 Federal Agency: U.S. Department of Labor Passed-through: California Department of Employment Development Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will establish a documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted that for the program?s subrecipient, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of one subrecipient was selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2022 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted that for the program?s subrecipient, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of one subrecipient was selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Ryan Burns ? Administrative Services Officer I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-003 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021-2022 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The County will update its policies and procedures for subrecipient monitoring for federal awards to include the required evaluations of a subrecipient?s risk and documentation requirements in accordance with 2 CFR section 200.332(b).
During our testing of the program?s reporting requirements, we noted that for 1 of the 5 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the federal government. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 1 of the 5 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the federal government. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Ryan Burns ? Administrative Services Officer I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-004 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The County will document procedures for preparing, reviewing, and submitting the quarterly Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Project and Expenditure Reports, including retaining documentation of report review prior to submission in accordance with 2 CFR section 200.303.
Of the 66 case files sampled (Medical and IHSS), we noted 5 IHSS cases where the recipient eligibility redetermination was not performed timely and exceeded the 12-month requirement. We also noted that for one of the 5 cases, the required SOC 873 form was not maintained in the participant?s file and was not able to be provided. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in case file resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 66 case files out of 12,422 case files were selected for eligibility testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations are maintained in case files. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Medicaid Cluster Federal Assistance Listing Number: 93.778 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: 2022 Compliance Requirements: Eligibility Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine In-Home Supportive Services (IHSS) eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. In addition, the State of California Department of Social Services (CDSS) regulations also state that County?s social services staff are to have a face-to-face contact at least once every 12 months, except as provided in MPP section 30-761.215 through 30-761.217, to adequately determine that the recipient continues to reside safely in their home with the IHSS services provided (MPP Section 30-761.13). Condition: Of the 66 case files sampled (Medical and IHSS), we noted 5 IHSS cases where the recipient eligibility redetermination was not performed timely and exceeded the 12-month requirement. We also noted that for one of the 5 cases, the required SOC 873 form was not maintained in the participant?s file and was not able to be provided. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in case file resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 66 case files out of 12,422 case files were selected for eligibility testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations are maintained in case files. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-005 Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Eligibility Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department (HSD) will continue to implement policies and procedures to ensure eligibility redeterminations for the Medicaid In-Home Supportive Services (IHSS) program are performed on a timely basis and do not to exceed the 12-month requirement. HSD will also ensure proper documentation is maintained in case files.
During our testing of the program?s reporting requirements, we noted that for 9 of the 12 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the grantor. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 12 of the 79 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Aging Cluster Federal Assistance Listing Number: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053, 93.747 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 9 of the 12 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the grantor. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 12 of the 79 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-006 Program: Aging Cluster CFDA No.: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053, and 93.747 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Aging and Department of Social Services Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will update its program procedures and establish a documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission.
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for the program?s two subrecipients, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: Two (2) out of the two (2) subrecipients under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: WIOA Cluster Federal Assistance Listing Number: 17.258, 17.259, 17.278 Federal Grantor: U.S. Department of Labor Award No. and Year: 2022 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for the program?s two subrecipients, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: Two (2) out of the two (2) subrecipients under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 Program: WIOA Cluster CFDA No.: 17.258, 17.259, and 17.278 Federal Agency: U.S. Department of Labor Passed-through: California Employment Development Department Award Year: 2021-2022 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will establish and implement policies and procedures to ensure the required evaluation of the subrecipients? risk of noncompliance is documented in accordance with 2 CFR section 200.332 (b).
During our testing of the program?s reporting requirements, we noted that for 7 of the 10 total quarterly reports tested, the County did not maintain documentation to support a formal review of WIOA reports prior to submission to the grantor. It is noted that only the final quarterly report for each WIOA grant is reviewed by an individual other than the preparer prior to submission. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 10 of the 48 total quarterly submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: WIOA Cluster Federal Assistance Listing Number: 17.258, 17.259, 17.278 Federal Grantor: U.S. Department of Labor Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 7 of the 10 total quarterly reports tested, the County did not maintain documentation to support a formal review of WIOA reports prior to submission to the grantor. It is noted that only the final quarterly report for each WIOA grant is reviewed by an individual other than the preparer prior to submission. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 10 of the 48 total quarterly submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002 Program: WIOA Cluster CFDA No.: 17.258, 17.259, and 17.278 Federal Agency: U.S. Department of Labor Passed-through: California Department of Employment Development Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will establish a documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted that for the program?s subrecipient, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of one subrecipient was selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2022 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted that for the program?s subrecipient, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of one subrecipient was selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Ryan Burns ? Administrative Services Officer I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-003 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021-2022 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The County will update its policies and procedures for subrecipient monitoring for federal awards to include the required evaluations of a subrecipient?s risk and documentation requirements in accordance with 2 CFR section 200.332(b).
During our testing of the program?s reporting requirements, we noted that for 1 of the 5 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the federal government. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 1 of the 5 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the federal government. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Ryan Burns ? Administrative Services Officer I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-004 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The County will document procedures for preparing, reviewing, and submitting the quarterly Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Project and Expenditure Reports, including retaining documentation of report review prior to submission in accordance with 2 CFR section 200.303.
Of the 66 case files sampled (Medical and IHSS), we noted 5 IHSS cases where the recipient eligibility redetermination was not performed timely and exceeded the 12-month requirement. We also noted that for one of the 5 cases, the required SOC 873 form was not maintained in the participant?s file and was not able to be provided. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in case file resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 66 case files out of 12,422 case files were selected for eligibility testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations are maintained in case files. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Medicaid Cluster Federal Assistance Listing Number: 93.778 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: 2022 Compliance Requirements: Eligibility Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine In-Home Supportive Services (IHSS) eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. In addition, the State of California Department of Social Services (CDSS) regulations also state that County?s social services staff are to have a face-to-face contact at least once every 12 months, except as provided in MPP section 30-761.215 through 30-761.217, to adequately determine that the recipient continues to reside safely in their home with the IHSS services provided (MPP Section 30-761.13). Condition: Of the 66 case files sampled (Medical and IHSS), we noted 5 IHSS cases where the recipient eligibility redetermination was not performed timely and exceeded the 12-month requirement. We also noted that for one of the 5 cases, the required SOC 873 form was not maintained in the participant?s file and was not able to be provided. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in case file resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 66 case files out of 12,422 case files were selected for eligibility testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations are maintained in case files. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-005 Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Eligibility Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department (HSD) will continue to implement policies and procedures to ensure eligibility redeterminations for the Medicaid In-Home Supportive Services (IHSS) program are performed on a timely basis and do not to exceed the 12-month requirement. HSD will also ensure proper documentation is maintained in case files.
During our testing of the program?s reporting requirements, we noted that for 9 of the 12 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the grantor. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 12 of the 79 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Aging Cluster Federal Assistance Listing Number: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053, 93.747 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 9 of the 12 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the grantor. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 12 of the 79 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-006 Program: Aging Cluster CFDA No.: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053, and 93.747 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Aging and Department of Social Services Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will update its program procedures and establish a documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for the program?s two subrecipients, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: Two (2) out of the two (2) subrecipients under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: WIOA Cluster Federal Assistance Listing Number: 17.258, 17.259, 17.278 Federal Grantor: U.S. Department of Labor Award No. and Year: 2022 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for the program?s two subrecipients, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: Two (2) out of the two (2) subrecipients under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 Program: WIOA Cluster CFDA No.: 17.258, 17.259, and 17.278 Federal Agency: U.S. Department of Labor Passed-through: California Employment Development Department Award Year: 2021-2022 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will establish and implement policies and procedures to ensure the required evaluation of the subrecipients? risk of noncompliance is documented in accordance with 2 CFR section 200.332 (b).
During our testing of the program?s reporting requirements, we noted that for 7 of the 10 total quarterly reports tested, the County did not maintain documentation to support a formal review of WIOA reports prior to submission to the grantor. It is noted that only the final quarterly report for each WIOA grant is reviewed by an individual other than the preparer prior to submission. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 10 of the 48 total quarterly submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: WIOA Cluster Federal Assistance Listing Number: 17.258, 17.259, 17.278 Federal Grantor: U.S. Department of Labor Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 7 of the 10 total quarterly reports tested, the County did not maintain documentation to support a formal review of WIOA reports prior to submission to the grantor. It is noted that only the final quarterly report for each WIOA grant is reviewed by an individual other than the preparer prior to submission. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 10 of the 48 total quarterly submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002 Program: WIOA Cluster CFDA No.: 17.258, 17.259, and 17.278 Federal Agency: U.S. Department of Labor Passed-through: California Department of Employment Development Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will establish a documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted that for the program?s subrecipient, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of one subrecipient was selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2022 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted that for the program?s subrecipient, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of one subrecipient was selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Ryan Burns ? Administrative Services Officer I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-003 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021-2022 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The County will update its policies and procedures for subrecipient monitoring for federal awards to include the required evaluations of a subrecipient?s risk and documentation requirements in accordance with 2 CFR section 200.332(b).
During our testing of the program?s reporting requirements, we noted that for 1 of the 5 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the federal government. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 1 of the 5 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the federal government. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Ryan Burns ? Administrative Services Officer I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-004 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The County will document procedures for preparing, reviewing, and submitting the quarterly Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Project and Expenditure Reports, including retaining documentation of report review prior to submission in accordance with 2 CFR section 200.303.
Of the 66 case files sampled (Medical and IHSS), we noted 5 IHSS cases where the recipient eligibility redetermination was not performed timely and exceeded the 12-month requirement. We also noted that for one of the 5 cases, the required SOC 873 form was not maintained in the participant?s file and was not able to be provided. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in case file resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 66 case files out of 12,422 case files were selected for eligibility testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations are maintained in case files. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Medicaid Cluster Federal Assistance Listing Number: 93.778 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: 2022 Compliance Requirements: Eligibility Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine In-Home Supportive Services (IHSS) eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. In addition, the State of California Department of Social Services (CDSS) regulations also state that County?s social services staff are to have a face-to-face contact at least once every 12 months, except as provided in MPP section 30-761.215 through 30-761.217, to adequately determine that the recipient continues to reside safely in their home with the IHSS services provided (MPP Section 30-761.13). Condition: Of the 66 case files sampled (Medical and IHSS), we noted 5 IHSS cases where the recipient eligibility redetermination was not performed timely and exceeded the 12-month requirement. We also noted that for one of the 5 cases, the required SOC 873 form was not maintained in the participant?s file and was not able to be provided. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in case file resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 66 case files out of 12,422 case files were selected for eligibility testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations are maintained in case files. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-005 Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Eligibility Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department (HSD) will continue to implement policies and procedures to ensure eligibility redeterminations for the Medicaid In-Home Supportive Services (IHSS) program are performed on a timely basis and do not to exceed the 12-month requirement. HSD will also ensure proper documentation is maintained in case files.
During our testing of the program?s reporting requirements, we noted that for 9 of the 12 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the grantor. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 12 of the 79 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Aging Cluster Federal Assistance Listing Number: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053, 93.747 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 9 of the 12 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the grantor. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 12 of the 79 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-006 Program: Aging Cluster CFDA No.: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053, and 93.747 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Aging and Department of Social Services Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will update its program procedures and establish a documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission.
FAC accepted this audit on November 7, 2022 — management decision was due May 7, 2023.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for the program?s two subrecipients, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: Two (2) out of the two (2) subrecipients under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: WIOA Cluster Federal Assistance Listing Number: 17.258, 17.259, 17.278 Federal Grantor: U.S. Department of Labor Award No. and Year: 2022 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for the program?s two subrecipients, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: Two (2) out of the two (2) subrecipients under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-001 Program: WIOA Cluster CFDA No.: 17.258, 17.259, and 17.278 Federal Agency: U.S. Department of Labor Passed-through: California Employment Development Department Award Year: 2021-2022 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will establish and implement policies and procedures to ensure the required evaluation of the subrecipients? risk of noncompliance is documented in accordance with 2 CFR section 200.332 (b).
During our testing of the program?s reporting requirements, we noted that for 7 of the 10 total quarterly reports tested, the County did not maintain documentation to support a formal review of WIOA reports prior to submission to the grantor. It is noted that only the final quarterly report for each WIOA grant is reviewed by an individual other than the preparer prior to submission. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 10 of the 48 total quarterly submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: WIOA Cluster Federal Assistance Listing Number: 17.258, 17.259, 17.278 Federal Grantor: U.S. Department of Labor Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 7 of the 10 total quarterly reports tested, the County did not maintain documentation to support a formal review of WIOA reports prior to submission to the grantor. It is noted that only the final quarterly report for each WIOA grant is reviewed by an individual other than the preparer prior to submission. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 10 of the 48 total quarterly submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002 Program: WIOA Cluster CFDA No.: 17.258, 17.259, and 17.278 Federal Agency: U.S. Department of Labor Passed-through: California Department of Employment Development Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will establish a documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted that for the program?s subrecipient, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of one subrecipient was selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2022 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted that for the program?s subrecipient, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of one subrecipient was selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Ryan Burns ? Administrative Services Officer I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-003 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021-2022 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The County will update its policies and procedures for subrecipient monitoring for federal awards to include the required evaluations of a subrecipient?s risk and documentation requirements in accordance with 2 CFR section 200.332(b).
During our testing of the program?s reporting requirements, we noted that for 1 of the 5 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the federal government. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 1 of the 5 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the federal government. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Ryan Burns ? Administrative Services Officer I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-004 Program: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The County will document procedures for preparing, reviewing, and submitting the quarterly Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Project and Expenditure Reports, including retaining documentation of report review prior to submission in accordance with 2 CFR section 200.303.
Of the 66 case files sampled (Medical and IHSS), we noted 5 IHSS cases where the recipient eligibility redetermination was not performed timely and exceeded the 12-month requirement. We also noted that for one of the 5 cases, the required SOC 873 form was not maintained in the participant?s file and was not able to be provided. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in case file resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 66 case files out of 12,422 case files were selected for eligibility testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations are maintained in case files. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Medicaid Cluster Federal Assistance Listing Number: 93.778 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: 2022 Compliance Requirements: Eligibility Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine In-Home Supportive Services (IHSS) eligibility at least every 12 months to determine if individuals continue to be eligible in accordance with the compliance requirements of the program. In addition, the State of California Department of Social Services (CDSS) regulations also state that County?s social services staff are to have a face-to-face contact at least once every 12 months, except as provided in MPP section 30-761.215 through 30-761.217, to adequately determine that the recipient continues to reside safely in their home with the IHSS services provided (MPP Section 30-761.13). Condition: Of the 66 case files sampled (Medical and IHSS), we noted 5 IHSS cases where the recipient eligibility redetermination was not performed timely and exceeded the 12-month requirement. We also noted that for one of the 5 cases, the required SOC 873 form was not maintained in the participant?s file and was not able to be provided. Cause: The County did not ensure that the eligibility redeterminations were performed on a timely basis and that the eligibility case files contained documentation to support eligibility. Effect: Lack of timely eligibility redeterminations and proper support documentation in case file resulted in noncompliance with the requirements of the federal program. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 66 case files out of 12,422 case files were selected for eligibility testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that County implement policies and procedures to ensure eligibility redeterminations are performed on a timely basis and that proper documentations are maintained in case files. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-005 Program: Medicaid Cluster CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Eligibility Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department (HSD) will continue to implement policies and procedures to ensure eligibility redeterminations for the Medicaid In-Home Supportive Services (IHSS) program are performed on a timely basis and do not to exceed the 12-month requirement. HSD will also ensure proper documentation is maintained in case files.
During our testing of the program?s reporting requirements, we noted that for 9 of the 12 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the grantor. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 12 of the 79 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program/Cluster: Aging Cluster Federal Assistance Listing Number: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053, 93.747 Federal Grantor: U.S. Department of Health and Human Services Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: Per 2 CFR 200.303, 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. This includes internal controls over maintaining records of the preparer and approver of required reports. Condition: During our testing of the program?s reporting requirements, we noted that for 9 of the 12 total program reports tested, the County did not maintain documentation to support a formal review of the report prior to submission to the grantor. Cause: The County did not have policies and procedures in place to ensure that reports are properly reviewed. Effect: Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the grantor. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 12 of the 79 total report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that management establish documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2022 Compiled by Diana Stone ? Supervising Accountant I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-006 Program: Aging Cluster CFDA No.: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053, and 93.747 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Aging and Department of Social Services Award Year: 2021-2022 Compliance Requirement: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Planned Corrective Actions: The Sonoma County Human Services Department will update its program procedures and establish a documented review of the required program reports by an individual other than the preparer prior to submission and retain record of the review and submission.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for 4 of the 10 subrecipients selected, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 10 subrecipients were selected for subrecipient monitoring testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program: COVID-19 - Emergency Rental Assistance Program CFDA No.: 21.023 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2021 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for 4 of the 10 subrecipients selected, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 10 subrecipients were selected for subrecipient monitoring testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2021 Compiled by Marc Chandler ? Community Development Manager I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2021-001 Program: COVID-19 Emergency Rental Assistance Program CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Award Year: 2021 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Planned Corrective Actions: The CDC will review its policies and procedures to ensure compliance with 2 CFR section 200.332(b) and will implement procedures to document and maintain risk assessment records used for the purpose of determining the appropriate level of subrecipient monitoring.
During our testing of the program?s reporting requirements, we noted that one quarterly report (for the period of April to June 30, 2021) was not finalized and submitted by the County at the time of the audit. Cause: The condition was primarily caused by technical issues the County encountered while attempting to submit the report through the Treasury?s online Portal. Effect: Failure to follow program reporting requirements results in noncompliance with federal regulations. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total Monthly and Quarterly report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County review its established policies and procedures regarding the reporting process to ensure that required reports are submitted timely, in accordance with Federal requirements. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program: COVID-19 - Emergency Rental Assistance Program CFDA No.: 21.023 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: Per Division N, Title V, Section 501(g) of the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260, (December 27, 2020) and Reporting Guidance: Emergency Rental Assistance Programs, issued by the U.S. Department of Treasury, the County is required to submit quarterly and monthly program reports for the Emergency Rental Assistance Program. Condition: During our testing of the program?s reporting requirements, we noted that one quarterly report (for the period of April to June 30, 2021) was not finalized and submitted by the County at the time of the audit. Cause: The condition was primarily caused by technical issues the County encountered while attempting to submit the report through the Treasury?s online Portal. Effect: Failure to follow program reporting requirements results in noncompliance with federal regulations. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total Monthly and Quarterly report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County review its established policies and procedures regarding the reporting process to ensure that required reports are submitted timely, in accordance with Federal requirements. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2021 Compiled by Marc Chandler ? Community Development Manager I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2021-002 Program: COVID-19 Emergency Rental Assistance Program CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Award Year: 2021 Compliance Requirement: Reporting Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Planned Corrective Actions: The CDC is working internally and with technical support at the U.S. Treasury to resolve all issues that delay or prevent our timely and complete reporting submittals. The report for the period of April to June 30, 2021 has now been successfully submitted to the U.S. Treasury. Moving forward reporting will be completed and submitted by the deadlines as set forth by the U.S. Treasury.
FAC accepted this audit on November 4, 2021 — management decision was due May 4, 2022.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for 4 of the 10 subrecipients selected, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 10 subrecipients were selected for subrecipient monitoring testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program: COVID-19 - Emergency Rental Assistance Program CFDA No.: 21.023 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2021 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for 4 of the 10 subrecipients selected, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 10 subrecipients were selected for subrecipient monitoring testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2021 Compiled by Marc Chandler ? Community Development Manager I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2021-001 Program: COVID-19 Emergency Rental Assistance Program CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Award Year: 2021 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Planned Corrective Actions: The CDC will review its policies and procedures to ensure compliance with 2 CFR section 200.332(b) and will implement procedures to document and maintain risk assessment records used for the purpose of determining the appropriate level of subrecipient monitoring.
During our testing of the program?s reporting requirements, we noted that one quarterly report (for the period of April to June 30, 2021) was not finalized and submitted by the County at the time of the audit. Cause: The condition was primarily caused by technical issues the County encountered while attempting to submit the report through the Treasury?s online Portal. Effect: Failure to follow program reporting requirements results in noncompliance with federal regulations. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total Monthly and Quarterly report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County review its established policies and procedures regarding the reporting process to ensure that required reports are submitted timely, in accordance with Federal requirements. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program: COVID-19 - Emergency Rental Assistance Program CFDA No.: 21.023 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: Per Division N, Title V, Section 501(g) of the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260, (December 27, 2020) and Reporting Guidance: Emergency Rental Assistance Programs, issued by the U.S. Department of Treasury, the County is required to submit quarterly and monthly program reports for the Emergency Rental Assistance Program. Condition: During our testing of the program?s reporting requirements, we noted that one quarterly report (for the period of April to June 30, 2021) was not finalized and submitted by the County at the time of the audit. Cause: The condition was primarily caused by technical issues the County encountered while attempting to submit the report through the Treasury?s online Portal. Effect: Failure to follow program reporting requirements results in noncompliance with federal regulations. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total Monthly and Quarterly report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County review its established policies and procedures regarding the reporting process to ensure that required reports are submitted timely, in accordance with Federal requirements. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2021 Compiled by Marc Chandler ? Community Development Manager I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2021-002 Program: COVID-19 Emergency Rental Assistance Program CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Award Year: 2021 Compliance Requirement: Reporting Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Planned Corrective Actions: The CDC is working internally and with technical support at the U.S. Treasury to resolve all issues that delay or prevent our timely and complete reporting submittals. The report for the period of April to June 30, 2021 has now been successfully submitted to the U.S. Treasury. Moving forward reporting will be completed and submitted by the deadlines as set forth by the U.S. Treasury.
FAC accepted this audit on June 2, 2022 — management decision was due December 2, 2022.
During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for 4 of the 10 subrecipients selected, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 10 subrecipients were selected for subrecipient monitoring testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program: COVID-19 - Emergency Rental Assistance Program CFDA No.: 21.023 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2021 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: 2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must evaluate each subrecipient?s risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purpose of determining the appropriate subrecipient monitoring. Condition: During our testing of the County?s provisions for evaluating subrecipient?s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, we noted for 4 of the 10 subrecipients selected, the required evaluation of the subrecipient?s risk of noncompliance was not documented. Cause: The County did not establish and implement policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: There is an increased risk that the monitoring procedures performed may not address the subrecipient?s risk of noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of 4 out of 10 subrecipients were selected for subrecipient monitoring testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County establish and implement policies and procedures to ensure that the required evaluation of the subrecipient?s risk of noncompliance be documented in accordance with 2 CFR section 200.332(b). Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2021 Compiled by Marc Chandler ? Community Development Manager I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2021-001 Program: COVID-19 Emergency Rental Assistance Program CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Award Year: 2021 Compliance Requirement: Subrecipient Monitoring Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Planned Corrective Actions: The CDC will review its policies and procedures to ensure compliance with 2 CFR section 200.332(b) and will implement procedures to document and maintain risk assessment records used for the purpose of determining the appropriate level of subrecipient monitoring.
During our testing of the program?s reporting requirements, we noted that one quarterly report (for the period of April to June 30, 2021) was not finalized and submitted by the County at the time of the audit. Cause: The condition was primarily caused by technical issues the County encountered while attempting to submit the report through the Treasury?s online Portal. Effect: Failure to follow program reporting requirements results in noncompliance with federal regulations. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total Monthly and Quarterly report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County review its established policies and procedures regarding the reporting process to ensure that required reports are submitted timely, in accordance with Federal requirements. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Show full finding ▾Hide full finding ▴Program: COVID-19 - Emergency Rental Assistance Program CFDA No.: 21.023 Federal Grantor: U.S. Department of the Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Criteria: Per Division N, Title V, Section 501(g) of the Consolidated Appropriations Act, 2021, Pub. L. No. 116-260, (December 27, 2020) and Reporting Guidance: Emergency Rental Assistance Programs, issued by the U.S. Department of Treasury, the County is required to submit quarterly and monthly program reports for the Emergency Rental Assistance Program. Condition: During our testing of the program?s reporting requirements, we noted that one quarterly report (for the period of April to June 30, 2021) was not finalized and submitted by the County at the time of the audit. Cause: The condition was primarily caused by technical issues the County encountered while attempting to submit the report through the Treasury?s online Portal. Effect: Failure to follow program reporting requirements results in noncompliance with federal regulations. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: 5 of the 5 total Monthly and Quarterly report submissions under the program were selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County review its established policies and procedures regarding the reporting process to ensure that required reports are submitted timely, in accordance with Federal requirements. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.
Corrective Action Plan Year Ended June 30, 2021 Compiled by Marc Chandler ? Community Development Manager I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2021-002 Program: COVID-19 Emergency Rental Assistance Program CFDA No.: 21.023 Federal Agency: U.S. Department of the Treasury Award Year: 2021 Compliance Requirement: Reporting Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Planned Corrective Actions: The CDC is working internally and with technical support at the U.S. Treasury to resolve all issues that delay or prevent our timely and complete reporting submittals. The report for the period of April to June 30, 2021 has now been successfully submitted to the U.S. Treasury. Moving forward reporting will be completed and submitted by the deadlines as set forth by the U.S. Treasury.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
Finding 2020-001 Program: Child Support Enforcement CFDA No.: 93.563 Federal Agency: U.S. Department of Health and Human Services Passed-through: State Department of Social Services Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2020 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County complied with the cash management requirements, but did not formalize their procedures in writing to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Child Support Enforcement Program during fiscal year 2020. The County has subsequently established written procedures to implement the cash management requirements of 2 CFR Section 200.305 related to the Child Support Enforcement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County had not yet complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: We concur. While our cash management procedures in place were compliant, we now also have our procedures documented to meet the written requirement of 2 CFR 200.302(b)(6). The County has implemented written procedures to ensure compliance with the Cash Management requirements in accordance with 2 CFR 200.305 and 2 CFR 300.302(b)(6). See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 Program: Child Support Enforcement CFDA No.: 93.563 Federal Agency: U.S. Department of Health and Human Services Passed-through: State Department of Social Services Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2020 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County complied with the cash management requirements, but did not formalize their procedures in writing to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Child Support Enforcement Program during fiscal year 2020. The County has subsequently established written procedures to implement the cash management requirements of 2 CFR Section 200.305 related to the Child Support Enforcement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County had not yet complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: We concur. While our cash management procedures in place were compliant, we now also have our procedures documented to meet the written requirement of 2 CFR 200.302(b)(6). The County has implemented written procedures to ensure compliance with the Cash Management requirements in accordance with 2 CFR 200.305 and 2 CFR 300.302(b)(6). See separate corrective action plan.
Corrective Action Plan Year Ended June 30, 2020 Compiled by Renate A. Amantite ? Administrative Service Officer II I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Views of Responsible Officials and Planned Corrective Actions: Sonoma County cash management procedures were in place and compliant; they are now formally documented to meet the written requirement of 2 CFR 200.302(b)(6). Sonoma County has implemented written procedures to ensure compliance with the Cash Management requirements of 2 CFR 200.305 and 2 CFR 300.302(b)(6).
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
Finding 2020-001 Program: Child Support Enforcement CFDA No.: 93.563 Federal Agency: U.S. Department of Health and Human Services Passed-through: State Department of Social Services Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2020 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County complied with the cash management requirements, but did not formalize their procedures in writing to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Child Support Enforcement Program during fiscal year 2020. The County has subsequently established written procedures to implement the cash management requirements of 2 CFR Section 200.305 related to the Child Support Enforcement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County had not yet complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: We concur. While our cash management procedures in place were compliant, we now also have our procedures documented to meet the written requirement of 2 CFR 200.302(b)(6). The County has implemented written procedures to ensure compliance with the Cash Management requirements in accordance with 2 CFR 200.305 and 2 CFR 300.302(b)(6). See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 Program: Child Support Enforcement CFDA No.: 93.563 Federal Agency: U.S. Department of Health and Human Services Passed-through: State Department of Social Services Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2020 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County complied with the cash management requirements, but did not formalize their procedures in writing to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Child Support Enforcement Program during fiscal year 2020. The County has subsequently established written procedures to implement the cash management requirements of 2 CFR Section 200.305 related to the Child Support Enforcement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County had not yet complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: We concur. While our cash management procedures in place were compliant, we now also have our procedures documented to meet the written requirement of 2 CFR 200.302(b)(6). The County has implemented written procedures to ensure compliance with the Cash Management requirements in accordance with 2 CFR 200.305 and 2 CFR 300.302(b)(6). See separate corrective action plan.
Corrective Action Plan Year Ended June 30, 2020 Compiled by Renate A. Amantite ? Administrative Service Officer II I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Views of Responsible Officials and Planned Corrective Actions: Sonoma County cash management procedures were in place and compliant; they are now formally documented to meet the written requirement of 2 CFR 200.302(b)(6). Sonoma County has implemented written procedures to ensure compliance with the Cash Management requirements of 2 CFR 200.305 and 2 CFR 300.302(b)(6).
FAC accepted this audit on November 5, 2020 — management decision was due May 5, 2021.
Finding 2020-001 Program: Child Support Enforcement CFDA No.: 93.563 Federal Agency: U.S. Department of Health and Human Services Passed-through: State Department of Social Services Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2020 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County complied with the cash management requirements, but did not formalize their procedures in writing to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Child Support Enforcement Program during fiscal year 2020. The County has subsequently established written procedures to implement the cash management requirements of 2 CFR Section 200.305 related to the Child Support Enforcement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County had not yet complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: We concur. While our cash management procedures in place were compliant, we now also have our procedures documented to meet the written requirement of 2 CFR 200.302(b)(6). The County has implemented written procedures to ensure compliance with the Cash Management requirements in accordance with 2 CFR 200.305 and 2 CFR 300.302(b)(6). See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 Program: Child Support Enforcement CFDA No.: 93.563 Federal Agency: U.S. Department of Health and Human Services Passed-through: State Department of Social Services Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2020 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County complied with the cash management requirements, but did not formalize their procedures in writing to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Child Support Enforcement Program during fiscal year 2020. The County has subsequently established written procedures to implement the cash management requirements of 2 CFR Section 200.305 related to the Child Support Enforcement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County had not yet complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: We concur. While our cash management procedures in place were compliant, we now also have our procedures documented to meet the written requirement of 2 CFR 200.302(b)(6). The County has implemented written procedures to ensure compliance with the Cash Management requirements in accordance with 2 CFR 200.305 and 2 CFR 300.302(b)(6). See separate corrective action plan.
Corrective Action Plan Year Ended June 30, 2020 Compiled by Renate A. Amantite ? Administrative Service Officer II I. FINANCIAL STATEMENT FINDINGS None reported. II. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Views of Responsible Officials and Planned Corrective Actions: Sonoma County cash management procedures were in place and compliant; they are now formally documented to meet the written requirement of 2 CFR 200.302(b)(6). Sonoma County has implemented written procedures to ensure compliance with the Cash Management requirements of 2 CFR 200.305 and 2 CFR 300.302(b)(6).
FAC accepted this audit on January 19, 2020 — management decision was due July 19, 2020.
Finding 2019-001 Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Passed-through: N/A Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2019 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County has not established written procedures to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Airport Improvement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County has not complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed and implemented in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan
Show full finding ▾Hide full finding ▴Finding 2019-001 Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Passed-through: N/A Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2019 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County has not established written procedures to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Airport Improvement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County has not complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed and implemented in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan
Finding 2019-001 Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Passed-through: N/A Award Year: Various Compliance Requirement: Cash Management Views of Responsible Officials and Planned Corrective Actions: Department of Transportation and Public Works will work with the Auditor Controller to strengthen the department cash management policies and procedures in order to comply with 2 CFR Section 200.305 related to the Airport Improvement Program
Finding 2019-002 Program: Medicaid Cluster ? Medi-Cal Assistance CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 OMB Compliance Supplement, agencies are required to maintain eligibility records, including documents to support the agency?s eligibility determination and information about each individual and benefits paid to or on behalf of the individual. In addition, it is required that eligibility determinations and redeterminations, including obtaining any required documentation and verifications, are performed to determine if individuals are eligible in accordance with the compliance requirements of the program. Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 17 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 6 cases where the Income Eligibility Verification System (IEVS) report was not run during initial application ? 1 case where the supplemental form HSD1623 was not completed during initial application Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 24 of 60 cases selected during our testing procedures over eligibility. Effect: Lack of performance of timely eligibility re-determinations and documentation could lead to ineligible individuals receiving benefits or inappropriate amounts of benefits being provided. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and re-certifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. . Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-002 Program: Medicaid Cluster ? Medi-Cal Assistance CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 OMB Compliance Supplement, agencies are required to maintain eligibility records, including documents to support the agency?s eligibility determination and information about each individual and benefits paid to or on behalf of the individual. In addition, it is required that eligibility determinations and redeterminations, including obtaining any required documentation and verifications, are performed to determine if individuals are eligible in accordance with the compliance requirements of the program. Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 17 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 6 cases where the Income Eligibility Verification System (IEVS) report was not run during initial application ? 1 case where the supplemental form HSD1623 was not completed during initial application Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 24 of 60 cases selected during our testing procedures over eligibility. Effect: Lack of performance of timely eligibility re-determinations and documentation could lead to ineligible individuals receiving benefits or inappropriate amounts of benefits being provided. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and re-certifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. . Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan.
Finding 2019-002 Program: Medicaid Cluster ? Medi-Cal Assistance CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Views of Responsible Officials and Planned Corrective Actions: Sonoma County continues to struggle with maintaining the adequate staffing required to meet the timeliness standards for Medi-Cal renewals. The county remains committed to on boarding and training staff to help increase the number of renewals processed timely. As such, Sonoma County will reassess how renewals are assigned to staff to increase capacity of renewal completion. Sonoma County will provide a refresher training to staff to remind them of the timeliness requirements associated with renewals. Sonoma County will issue a reminder to staff regarding the IEVS sign-off requirement electronically via an agency-wide email as well as verbally at the all staff technical meetings held each month.
Finding 2019-003 Program: Medicaid Cluster - In-Home Supportive Services (IHSS) CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: FY 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months. In addition, the State of California Department of Social Services (CDSS) regulations also state that County?s social services staff are to have a face-to-face contact at least once every 12 months, except as provided in MPP section 30-761.215 through 30- 761.217, to adequately determine that the recipient continues to reside safely in their home with the IHSS services provided (MPP Section 30-761.13). Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 37 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 1 case where the SOC 295 Application for Social Services was not signed by the social worker Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 38 of 60 cases selected during our testing procedures over eligibility. The County charges administrative expenditures associated with the determination of eligibility to the State while the State pays the amounts out to providers. Effect: Lack of supporting documentation for initial and ongoing eligibility determinations could result in ineligible individuals receiving benefits. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and recertifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-003 Program: Medicaid Cluster - In-Home Supportive Services (IHSS) CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: FY 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months. In addition, the State of California Department of Social Services (CDSS) regulations also state that County?s social services staff are to have a face-to-face contact at least once every 12 months, except as provided in MPP section 30-761.215 through 30- 761.217, to adequately determine that the recipient continues to reside safely in their home with the IHSS services provided (MPP Section 30-761.13). Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 37 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 1 case where the SOC 295 Application for Social Services was not signed by the social worker Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 38 of 60 cases selected during our testing procedures over eligibility. The County charges administrative expenditures associated with the determination of eligibility to the State while the State pays the amounts out to providers. Effect: Lack of supporting documentation for initial and ongoing eligibility determinations could result in ineligible individuals receiving benefits. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and recertifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Finding 2019-003 Program: Medicaid Cluster ? Medi-Cal Assistance (IHSS) CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Views of Responsible Officials and Planned Corrective Actions: The CDSS has provided direction to California counties that an on-time reassessment rate of 80% is acceptable and does not warrant an action plan. As CDSS reporting has not shown Sonoma County?s rate to have dropped below 80%, we are concerned by the methodology of this audit which produced significantly different results given the sampling size (33% on time reassessments). In December 2017, CDSS provided clarifications to counties (ACIN I-82-17) for how to conduct assessments for IHSS and updated the level of documentation expected for each assessment, a significant change to the assessment practice. In the following fiscal year, 2018-2019, Sonoma County has provided hours of training and support to social workers to assist them in transitioning every assessment to the new documentation standards, this has resulted in longer face to face visits with the recipient and more time spent documenting these assessments, and therefore fewer assessments being completed. Additionally, since December 2019, Sonoma County IHSS has averaged 5 social worker vacancies a month, each social worker holds an average of 200 cases, leaving 1000 cases uncovered. Sonoma County will work with Human Services Human Resources to fill vacant social work positions in a timely manner. Also, Sonoma County will advocate with the Board of Supervisors for the need to add new IHSS social work positions.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
Finding 2019-001 Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Passed-through: N/A Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2019 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County has not established written procedures to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Airport Improvement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County has not complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed and implemented in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan
Show full finding ▾Hide full finding ▴Finding 2019-001 Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Passed-through: N/A Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2019 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County has not established written procedures to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Airport Improvement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County has not complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed and implemented in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan
Finding 2019-001 Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Passed-through: N/A Award Year: Various Compliance Requirement: Cash Management Views of Responsible Officials and Planned Corrective Actions: Department of Transportation and Public Works will work with the Auditor Controller to strengthen the department cash management policies and procedures in order to comply with 2 CFR Section 200.305 related to the Airport Improvement Program
Finding 2019-002 Program: Medicaid Cluster ? Medi-Cal Assistance CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 OMB Compliance Supplement, agencies are required to maintain eligibility records, including documents to support the agency?s eligibility determination and information about each individual and benefits paid to or on behalf of the individual. In addition, it is required that eligibility determinations and redeterminations, including obtaining any required documentation and verifications, are performed to determine if individuals are eligible in accordance with the compliance requirements of the program. Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 17 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 6 cases where the Income Eligibility Verification System (IEVS) report was not run during initial application ? 1 case where the supplemental form HSD1623 was not completed during initial application Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 24 of 60 cases selected during our testing procedures over eligibility. Effect: Lack of performance of timely eligibility re-determinations and documentation could lead to ineligible individuals receiving benefits or inappropriate amounts of benefits being provided. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and re-certifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. . Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-002 Program: Medicaid Cluster ? Medi-Cal Assistance CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 OMB Compliance Supplement, agencies are required to maintain eligibility records, including documents to support the agency?s eligibility determination and information about each individual and benefits paid to or on behalf of the individual. In addition, it is required that eligibility determinations and redeterminations, including obtaining any required documentation and verifications, are performed to determine if individuals are eligible in accordance with the compliance requirements of the program. Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 17 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 6 cases where the Income Eligibility Verification System (IEVS) report was not run during initial application ? 1 case where the supplemental form HSD1623 was not completed during initial application Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 24 of 60 cases selected during our testing procedures over eligibility. Effect: Lack of performance of timely eligibility re-determinations and documentation could lead to ineligible individuals receiving benefits or inappropriate amounts of benefits being provided. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and re-certifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. . Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan.
Finding 2019-002 Program: Medicaid Cluster ? Medi-Cal Assistance CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Views of Responsible Officials and Planned Corrective Actions: Sonoma County continues to struggle with maintaining the adequate staffing required to meet the timeliness standards for Medi-Cal renewals. The county remains committed to on boarding and training staff to help increase the number of renewals processed timely. As such, Sonoma County will reassess how renewals are assigned to staff to increase capacity of renewal completion. Sonoma County will provide a refresher training to staff to remind them of the timeliness requirements associated with renewals. Sonoma County will issue a reminder to staff regarding the IEVS sign-off requirement electronically via an agency-wide email as well as verbally at the all staff technical meetings held each month.
Finding 2019-003 Program: Medicaid Cluster - In-Home Supportive Services (IHSS) CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: FY 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months. In addition, the State of California Department of Social Services (CDSS) regulations also state that County?s social services staff are to have a face-to-face contact at least once every 12 months, except as provided in MPP section 30-761.215 through 30- 761.217, to adequately determine that the recipient continues to reside safely in their home with the IHSS services provided (MPP Section 30-761.13). Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 37 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 1 case where the SOC 295 Application for Social Services was not signed by the social worker Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 38 of 60 cases selected during our testing procedures over eligibility. The County charges administrative expenditures associated with the determination of eligibility to the State while the State pays the amounts out to providers. Effect: Lack of supporting documentation for initial and ongoing eligibility determinations could result in ineligible individuals receiving benefits. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and recertifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-003 Program: Medicaid Cluster - In-Home Supportive Services (IHSS) CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: FY 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months. In addition, the State of California Department of Social Services (CDSS) regulations also state that County?s social services staff are to have a face-to-face contact at least once every 12 months, except as provided in MPP section 30-761.215 through 30- 761.217, to adequately determine that the recipient continues to reside safely in their home with the IHSS services provided (MPP Section 30-761.13). Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 37 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 1 case where the SOC 295 Application for Social Services was not signed by the social worker Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 38 of 60 cases selected during our testing procedures over eligibility. The County charges administrative expenditures associated with the determination of eligibility to the State while the State pays the amounts out to providers. Effect: Lack of supporting documentation for initial and ongoing eligibility determinations could result in ineligible individuals receiving benefits. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and recertifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Finding 2019-003 Program: Medicaid Cluster ? Medi-Cal Assistance (IHSS) CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Views of Responsible Officials and Planned Corrective Actions: The CDSS has provided direction to California counties that an on-time reassessment rate of 80% is acceptable and does not warrant an action plan. As CDSS reporting has not shown Sonoma County?s rate to have dropped below 80%, we are concerned by the methodology of this audit which produced significantly different results given the sampling size (33% on time reassessments). In December 2017, CDSS provided clarifications to counties (ACIN I-82-17) for how to conduct assessments for IHSS and updated the level of documentation expected for each assessment, a significant change to the assessment practice. In the following fiscal year, 2018-2019, Sonoma County has provided hours of training and support to social workers to assist them in transitioning every assessment to the new documentation standards, this has resulted in longer face to face visits with the recipient and more time spent documenting these assessments, and therefore fewer assessments being completed. Additionally, since December 2019, Sonoma County IHSS has averaged 5 social worker vacancies a month, each social worker holds an average of 200 cases, leaving 1000 cases uncovered. Sonoma County will work with Human Services Human Resources to fill vacant social work positions in a timely manner. Also, Sonoma County will advocate with the Board of Supervisors for the need to add new IHSS social work positions.
FAC accepted this audit on October 20, 2019 — management decision was due April 20, 2020.
Finding 2019-001 Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Passed-through: N/A Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2019 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County has not established written procedures to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Airport Improvement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County has not complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed and implemented in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan
Show full finding ▾Hide full finding ▴Finding 2019-001 Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Passed-through: N/A Award Year: Various Compliance Requirement: Cash Management Criteria: Per the August 2019 Compliance Supplement and 2 CFR Section 200.302(b)(6) of the Uniform Guidance, non-Federal entities are required to establish written procedures to implement the requirements of 2 CFR section 200.305 (Payments). Condition Found: Instance of Noncompliance ? As a result of our audit procedures over cash management, we noted the County has not established written procedures to implement the cash management requirements of 2 CFR Section 200.305 (Payments) related to the Airport Improvement Program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context: The condition noted above was identified during our testing over cash management requirements of the program. Effect: The County has not complied with the specific requirements for written procedures over cash management as described in 2 CFR 200.305 (Payments). Cause: The County?s procedures did not ensure the required written procedures were developed and implemented in accordance with 2 CFR 200.302(b)(6). Recommendation: It is recommended that the County implement written policies and procedures to comply with the requirements of 2 CFR Section 200.305 (Payments). Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan
Finding 2019-001 Program: Airport Improvement Program CFDA No.: 20.106 Federal Agency: U.S. Department of Transportation Passed-through: N/A Award Year: Various Compliance Requirement: Cash Management Views of Responsible Officials and Planned Corrective Actions: Department of Transportation and Public Works will work with the Auditor Controller to strengthen the department cash management policies and procedures in order to comply with 2 CFR Section 200.305 related to the Airport Improvement Program
Finding 2019-002 Program: Medicaid Cluster ? Medi-Cal Assistance CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 OMB Compliance Supplement, agencies are required to maintain eligibility records, including documents to support the agency?s eligibility determination and information about each individual and benefits paid to or on behalf of the individual. In addition, it is required that eligibility determinations and redeterminations, including obtaining any required documentation and verifications, are performed to determine if individuals are eligible in accordance with the compliance requirements of the program. Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 17 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 6 cases where the Income Eligibility Verification System (IEVS) report was not run during initial application ? 1 case where the supplemental form HSD1623 was not completed during initial application Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 24 of 60 cases selected during our testing procedures over eligibility. Effect: Lack of performance of timely eligibility re-determinations and documentation could lead to ineligible individuals receiving benefits or inappropriate amounts of benefits being provided. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and re-certifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. . Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-002 Program: Medicaid Cluster ? Medi-Cal Assistance CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 OMB Compliance Supplement, agencies are required to maintain eligibility records, including documents to support the agency?s eligibility determination and information about each individual and benefits paid to or on behalf of the individual. In addition, it is required that eligibility determinations and redeterminations, including obtaining any required documentation and verifications, are performed to determine if individuals are eligible in accordance with the compliance requirements of the program. Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 17 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 6 cases where the Income Eligibility Verification System (IEVS) report was not run during initial application ? 1 case where the supplemental form HSD1623 was not completed during initial application Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 24 of 60 cases selected during our testing procedures over eligibility. Effect: Lack of performance of timely eligibility re-determinations and documentation could lead to ineligible individuals receiving benefits or inappropriate amounts of benefits being provided. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and re-certifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. . Views of Responsible Officials and Planned Corrective Actions: See separate corrective action plan.
Finding 2019-002 Program: Medicaid Cluster ? Medi-Cal Assistance CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Views of Responsible Officials and Planned Corrective Actions: Sonoma County continues to struggle with maintaining the adequate staffing required to meet the timeliness standards for Medi-Cal renewals. The county remains committed to on boarding and training staff to help increase the number of renewals processed timely. As such, Sonoma County will reassess how renewals are assigned to staff to increase capacity of renewal completion. Sonoma County will provide a refresher training to staff to remind them of the timeliness requirements associated with renewals. Sonoma County will issue a reminder to staff regarding the IEVS sign-off requirement electronically via an agency-wide email as well as verbally at the all staff technical meetings held each month.
Finding 2019-003 Program: Medicaid Cluster - In-Home Supportive Services (IHSS) CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: FY 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months. In addition, the State of California Department of Social Services (CDSS) regulations also state that County?s social services staff are to have a face-to-face contact at least once every 12 months, except as provided in MPP section 30-761.215 through 30- 761.217, to adequately determine that the recipient continues to reside safely in their home with the IHSS services provided (MPP Section 30-761.13). Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 37 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 1 case where the SOC 295 Application for Social Services was not signed by the social worker Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 38 of 60 cases selected during our testing procedures over eligibility. The County charges administrative expenditures associated with the determination of eligibility to the State while the State pays the amounts out to providers. Effect: Lack of supporting documentation for initial and ongoing eligibility determinations could result in ineligible individuals receiving benefits. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and recertifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-003 Program: Medicaid Cluster - In-Home Supportive Services (IHSS) CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: FY 2018-2019 Compliance Requirement: Eligibility Criteria: Per the August 2019 Compliance Supplement, agencies are required to maintain documentation to support the agency?s eligibility determination, and to redetermine eligibility at least every 12 months. In addition, the State of California Department of Social Services (CDSS) regulations also state that County?s social services staff are to have a face-to-face contact at least once every 12 months, except as provided in MPP section 30-761.215 through 30- 761.217, to adequately determine that the recipient continues to reside safely in their home with the IHSS services provided (MPP Section 30-761.13). Condition Found: Significant Deficiency, Instance of Non-Compliance ? As a result of our eligibility testing, we noted: ? 37 cases where the recipient redetermination of eligibility was not performed timely (outside of the 12 month requirement) ? 1 case where the SOC 295 Application for Social Services was not signed by the social worker Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Context: The condition noted above was identified in 38 of 60 cases selected during our testing procedures over eligibility. The County charges administrative expenditures associated with the determination of eligibility to the State while the State pays the amounts out to providers. Effect: Lack of supporting documentation for initial and ongoing eligibility determinations could result in ineligible individuals receiving benefits. Cause: The condition is caused by the County not following its policies and procedures to ensure the eligibility case files contain documentation to support eligibility and recertifications. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to initial and ongoing eligibility determination, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented and strictly adhered to by County personnel. This will help ensure the accuracy of the participant data and that eligibility determinations are supported by the proper documentation in the participant file. Views of responsible officials and planned corrective actions: See separate corrective action plan.
Finding 2019-003 Program: Medicaid Cluster ? Medi-Cal Assistance (IHSS) CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Health Care Services Award Year: 2018-2019 Compliance Requirement: Eligibility Views of Responsible Officials and Planned Corrective Actions: The CDSS has provided direction to California counties that an on-time reassessment rate of 80% is acceptable and does not warrant an action plan. As CDSS reporting has not shown Sonoma County?s rate to have dropped below 80%, we are concerned by the methodology of this audit which produced significantly different results given the sampling size (33% on time reassessments). In December 2017, CDSS provided clarifications to counties (ACIN I-82-17) for how to conduct assessments for IHSS and updated the level of documentation expected for each assessment, a significant change to the assessment practice. In the following fiscal year, 2018-2019, Sonoma County has provided hours of training and support to social workers to assist them in transitioning every assessment to the new documentation standards, this has resulted in longer face to face visits with the recipient and more time spent documenting these assessments, and therefore fewer assessments being completed. Additionally, since December 2019, Sonoma County IHSS has averaged 5 social worker vacancies a month, each social worker holds an average of 200 cases, leaving 1000 cases uncovered. Sonoma County will work with Human Services Human Resources to fill vacant social work positions in a timely manner. Also, Sonoma County will advocate with the Board of Supervisors for the need to add new IHSS social work positions.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 11, 2018 — management decision was due August 11, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 29, 2017 — management decision was due April 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 8, 2016 — management decision was due May 8, 2017.
FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
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