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Regular-General Government # 45.
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| Board of Supervisors |
Financial Services |
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| Subject |
| Receive and file independent auditor's reports on the Single Audit for fiscal year ended June 30, 2018. (No general fund impact) (Rinde) |
| Recommended Action |
| Receive and file reports from County's external auditor Vavrinek, Trine, Day & Co., LLP pertaining to the Single Audit for the fiscal year ended June 30, 2018. |
| Strategic Plan Goal(s) |
| Operational Excellence |
| Reason for Recommended Action/Background |
This report covers the audit of federal programs which total $68.1 million (compared to $66.7 million in the previous year). The external auditor selects major federal programs for audit utilizing a rotational and risk based approach. Yolo County is considered a high risk auditee based on prior audits, and consequently, a minimum of 40% of the County's total federal expenditures must be audited on an annual basis.
The programs selected for audit are listed below, as well as the program name, responsible department and results:
| Catalog of Federal Domestic Assistance (CFDA) Number |
Program Name |
Responsible Department |
Audit Opinion |
Findings |
| 14.239 |
HOME Investments Partnership Program |
County Administrator's Office |
Unmodified |
None. |
17.258
17.259
17.278 |
Workforce Innovation and Opportunity Act Cluster |
Health & Human Services Agency |
Unmodified |
None. |
| 93.558 |
Temporary Assistance for Needy Families Cluster |
Health & Human Services Agency |
Unmodified |
None. |
| 93.659 |
Adoption Assistance - Title IV-E |
Health & Human Services Agency |
Unmodified |
2017-005 |
An "Unmodified" audit opinion can be likened to a clean audit opinion.
The auditor's report includes financial statement, internal control and compliance findings. In this report there were five findings which are listed below:
| Finding Number |
Finding Description |
Severity |
| 2017-001 |
Untimely reconciliation of bank statements on a monthly basis by Financial Services. |
Significant Deficiency |
| 2017-002 |
Insufficient documentation of review and approval of Assessor Proposition 8 value changes. |
Significant Deficiency |
| 2017-003 |
Insufficient segregation of duties in the County INFOR Financial System. |
Significant Deficiency |
| 2017-004 |
Instances of individual timecards lacking evidence of supervisor approval |
Significant Deficiency |
| 2017-005 |
Missing documentation of eligibility approval for Adoption Assistance case |
Significant Deficiency, Instance of Noncompliance, Questioned costs of $20,502. |
The report shows that all five findings were listed as having "Significant Deficiency". Finding 005 also has "Instance of Noncompliance" and "Questioned Costs" of $20,502. However, none of the findings were deemed "Material Weakness", which is a more severe condition.
County staff concur with all the findings and their corrective actions are included in Attachment B - Corrective Action Plan. Additionally the report has follow-up regarding the status of prior year findings (Att. C - Prior Audit Findings). Four of the seven prior year findings are implemented and three have not been fully implemented and are reported again in the current audit report. The Single Audit report was submitted to, and accepted by, the Federal Audit Clearinghouse on 03/29/2019. |
| Collaborations (including Board advisory groups and external partner agencies) |
| The County departments affected by the audits (Financial Services, Assessor, County Administrator, and Health & Human Services Agency) have responded to the audit findings and recommendations. The Financial Oversight Committee (FOC) received a status report directly from the independent auditors at the February 12, 2019 meeting. The full report will be shared by the independent auditors with the FOC in detail at the May 21, 2019 meeting. |
| Competitive Bid Process |
| Not applicable. |
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| Fiscal Impact |
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| Source of Funds for this Expenditure |
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