EIN: 946000540
UEI: JVUBT686JGX7
Audited by: Clifton Larson Allen LLp
Cognizant agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 11, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 11, 2026 (13 days from today).
What is a management decision? →FAC accepted this audit on June 17, 2025 — management decision was due December 17, 2025.
Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment requirements. The County should have internal controls designed to ensure compliance with those provisions and ensure that documentation of this compliance is properly retained. Condition The County did not maintain proper documentation to show that suspension and debarment checks were performed. Questioned Costs None noted. Context During our testing, we noted that proof of suspension and debarment checks were not available for 4 of 8 selected vendors. Cause The County has policies that require departments to verify that vendors are not suspended or debarred through SAM.gov prior to entering into transactions with vendors and/or include a suspension and debarment clause in the agreement with the vendor. However, documentation of these checks were not maintained, and no clause was included in the agreements examined for the vendors noted above. Effect We noted no instances of noncompliance with the provisions of procurement, suspension and debarment; however, the lack of documentation over these compliance requirements mean that the County is unable to prove that the County is in compliance with the requirements of the Uniform Guidance. Repeat Finding Not a repeat finding. Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Views of Responsible Officials There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment requirements. The County should have internal controls designed to ensure compliance with those provisions and ensure that documentation of this compliance is properly retained. Condition The County did not maintain proper documentation to show that suspension and debarment checks were performed. Questioned Costs None noted. Context During our testing, we noted that proof of suspension and debarment checks were not available for 4 of 8 selected vendors. Cause The County has policies that require departments to verify that vendors are not suspended or debarred through SAM.gov prior to entering into transactions with vendors and/or include a suspension and debarment clause in the agreement with the vendor. However, documentation of these checks were not maintained, and no clause was included in the agreements examined for the vendors noted above. Effect We noted no instances of noncompliance with the provisions of procurement, suspension and debarment; however, the lack of documentation over these compliance requirements mean that the County is unable to prove that the County is in compliance with the requirements of the Uniform Guidance. Repeat Finding Not a repeat finding. Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Views of Responsible Officials There is no disagreement with the audit finding.
US Department of Agriculture Supplemental Nutrition Assistance Program – Assistance Listing No. 10.561 Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Explanation of disagreement with audit finding There is no disagreement with the audit finding. Corrective Action taken in response to finding The County includes procedures to test for suspension and debarment as part of its procurement processes. County Purchasing and the Auditor-Controller’s office will train departments to document the test for suspension and debarment prior to issuing any purchase orders. Name(s) of the contact person(s) responsible for corrective action Chris Barnes, Assistant Auditor-controller, (209) 525-5787 Planned completion date for corrective action plan June 30, 2026
FAC accepted this audit on January 10, 2025 — management decision was due July 10, 2025.
FAC accepted this audit on August 9, 2023 — management decision was due February 9, 2024.
The County did not have an internal control process in place to review the indirect cost allocation to the program to ensure it was allowable in accordance with Uniform Guidance. Criteria or Specific Requirement: According to ? 200.303 Internal controls of 2 CFR Part 200, 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. Questioned Costs: None Effect: With no internal controls an overallocation of indirect costs may occur causing noncompliance related to allowable costs. Context: As payroll costs were charged to the program for a member of management the overhead rate applied to management employees was also charged, however, the County did not have documentation that proper internal controls were in place to review indirect costs allocated to the program in accordance with Uniform Guidance. Cause: The County did not establish observable internal controls over the indirect cost allocation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
Show full finding ▾Hide full finding ▴2022 ? 002 Federal agency: U.S. Department of Treasury Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The County did not have an internal control process in place to review the indirect cost allocation to the program to ensure it was allowable in accordance with Uniform Guidance. Criteria or Specific Requirement: According to ? 200.303 Internal controls of 2 CFR Part 200, 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. Questioned Costs: None Effect: With no internal controls an overallocation of indirect costs may occur causing noncompliance related to allowable costs. Context: As payroll costs were charged to the program for a member of management the overhead rate applied to management employees was also charged, however, the County did not have documentation that proper internal controls were in place to review indirect costs allocated to the program in accordance with Uniform Guidance. Cause: The County did not establish observable internal controls over the indirect cost allocation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Regarding the review of indirect costs, management acknowledges that our internal control documentation fell short of the necessary standards. While the County?s documents effectively track the indirect costs associated with State and Local Fiscal Recovery Funds (SLFRS), management recognize that we were not utilizing the de minimis rate rule calculations as prescribed by federal regulations. Going forward, the County will ensure that the indirect costs are in full compliance with the de minimis rate rule. The County have established robust controls over indirect costs for SLFRS to mitigate any potential discrepancies and ensure that we are in alignment with federal guidelines by tracking the de minimis indirect cost rates using various spreadsheets and review by multiple approvers. Name(s) of the contact person(s) responsible for corrective action: Jian Ou-Yang Planned completion date for corrective action plan: December 31, 2023
The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
Show full finding ▾Hide full finding ▴2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022-003 Material Weakness in Internal Control over Accounts Receivable Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management recognize that the County did not submit the required Federal Funding Accountably and Transparency Act (FFATA) for the first-tier subawards related to CARES Act funding under the Community Development Block Grants/Entitlement Grants (CDBG). In response to this issue, the County will perform a thorough review of the FFATA reporting requirements and include in their checklist. The Program Manager will be assigned the responsibility to oversee the reporting process for CDBG programs. Name(s) of the contact person(s) responsible for corrective action: Jian Ou-Yang Planned completion date for corrective action plan: December 31, 2023
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
FAC accepted this audit on April 15, 2021 — management decision was due October 15, 2021.
The County did not complete the Suspension and Debarment requirement for leases used for the WIC program. Questioned costs: None noted. Context: In the process of auditing WIC?s Procurement Suspension and Debarment requirement, we noted the County did not properly satisfy whether landlords for leases were suspended or debarred from federally funded contracts. Cause: The County?s purchasing policy did not have the requirement for suspension and debarment testing for leases. Effect: The County may improperly enter into an agreement with a company that has been debarred from contracts due to allegations of fraud, mismanagement and similar improprieties which could result in a forfeit of federal funds. Repeat Finding: No Recommendation: CLA recommend the County updates its purchasing policy to include completing the suspension and debarment requirement for vendors that are awarded federally funded contracts. Views of responsible officials: We agree that the suspension and debarment test for this vendor was not performed. To prevent future instances of noncompliance, the HSA Contracts and Finance departments will be meeting to implement new procedures and update existing contract request forms to ensure that all vendors with agreements of $25k or more are researched and appropriately tested for allegations of fraud, mismanagement and other improprieties prior to entering any contract agreements. The planned changes to the existing department Contract Request Forms include but are not limited to:1. Added section for the vendor DUNS # (required if agreement is $25k or more). 2. Added checkbox indicating if the suspension and debarment test is required. 3. Added signature line indicating that the suspension and debarment test was performed. 4. Attachments of search engine results as support documentation for the performed test. The purpose of these changes will be shared with all existing HSA Finance and Contract staff members and this finding will be saved electronically for future reference. Any further revisions or updates regarding this process will be shared with staff as needed to ensure the department meets this compliance requirement.
Show full finding ▾Hide full finding ▴2020 ? 002 Federal agency: U.S Department of Agriculture Federal program title: WIC Special Supplemental Nutrition Program for Women, Infants, and Children CFDA Number: 10.557 Pass-Through Agency: California Department of Food and Agriculture Award Period: July 1, 2019 ? June 30, 2020 Type of Finding: ? Significant deficiency in internal control over compliance. ? Other instance of noncompliance. Criteria or specific requirement: Per the 2020 OMB Compliance Supplement 'I. Procurement and Suspension and Debarment 2. Compliance Requirements - Suspension and Debarment' non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The County did not complete the Suspension and Debarment requirement for leases used for the WIC program. Questioned costs: None noted. Context: In the process of auditing WIC?s Procurement Suspension and Debarment requirement, we noted the County did not properly satisfy whether landlords for leases were suspended or debarred from federally funded contracts. Cause: The County?s purchasing policy did not have the requirement for suspension and debarment testing for leases. Effect: The County may improperly enter into an agreement with a company that has been debarred from contracts due to allegations of fraud, mismanagement and similar improprieties which could result in a forfeit of federal funds. Repeat Finding: No Recommendation: CLA recommend the County updates its purchasing policy to include completing the suspension and debarment requirement for vendors that are awarded federally funded contracts. Views of responsible officials: We agree that the suspension and debarment test for this vendor was not performed. To prevent future instances of noncompliance, the HSA Contracts and Finance departments will be meeting to implement new procedures and update existing contract request forms to ensure that all vendors with agreements of $25k or more are researched and appropriately tested for allegations of fraud, mismanagement and other improprieties prior to entering any contract agreements. The planned changes to the existing department Contract Request Forms include but are not limited to:1. Added section for the vendor DUNS # (required if agreement is $25k or more). 2. Added checkbox indicating if the suspension and debarment test is required. 3. Added signature line indicating that the suspension and debarment test was performed. 4. Attachments of search engine results as support documentation for the performed test. The purpose of these changes will be shared with all existing HSA Finance and Contract staff members and this finding will be saved electronically for future reference. Any further revisions or updates regarding this process will be shared with staff as needed to ensure the department meets this compliance requirement.
2020-002 Statement of Expenditures of Federal Awards Recommendation: We recommend the County updates its purchasing policy to include completing the suspension and debarment requirement for vendors that are awarded federally funded contracts Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent future instances of noncompliance, the HSA Contracts and Finance departments will be meeting to implement new procedures and update existing contract request forms to ensure that all vendors with agreements of $25k or more are researched and appropriately tested for allegations of fraud, mismanagement and other improprieties prior to entering any contract agreements. The planned changes to the existing department Contract Request Forms include but are not limited to: 1. Added section for the vendor DUNS # (required if agreement is $25k or more). 2. Added checkbox indicating if the suspension and debarment test is required. 3. Added signature line indicating that the suspension and debarment test was performed. 4. Attachments of search engine results as support documentation for the performed test. The purpose of these changes will be shared with all existing HSA Finance and Contract staff members and this finding will be saved electronically for future reference. Any further revisions or updates regarding this process will be shared with staff as needed to ensure the department meets this compliance requirement. Name(s) of the contact person(s) responsible for corrective action: Brandon Silva, Finance Manager Planned completion date for corrective action plan: March 30, 2021
FAC accepted this audit on February 19, 2020 — management decision was due August 19, 2020.
FAC accepted this audit on March 6, 2019 — management decision was due September 6, 2019.
FAC accepted this audit on February 13, 2018 — management decision was due August 13, 2018.
FAC accepted this audit on January 24, 2017 — management decision was due July 24, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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