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Consent-General Government # 14.
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| Board of Supervisors |
Financial Services |
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| Subject |
| Receive and file independent auditors' reports on the Single Audit for fiscal year ended June 30, 2016. (No general fund impact) (Newens) |
| Recommended Action |
Receive and file reports from CliftonLarsenAllen LLP pertaining to the Single Audit for fiscal year ended June 30, 2016, including:
- Single Audit Report
- Required Communication of Auditor to the Board
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| Strategic Plan Goal(s) |
| Operational Excellence |
| Reason for Recommended Action/Background |
Single Audit Report (Att. A)
This report covers the audit of federal programs totaling $66.7 million and includes reports on internal control and compliance that lists five findings, with two categorized as "material weakness" (001 and 002) and three categorized as "significant deficiency" (003 and 004) and no questioned costs:
• #2016-001: A material audit adjustment was made to record $2.4 million in Receivables and $1.9 million in Unavailable Revenues in Mental Health in the correct fiscal period, due to Mental Health staff not following year-end procedures.
• #2016-002: The County Schedule of Expenditures of Federal Awards provided to auditors required significant adjustment however was corrected prior to report issuance.
• #2016-003: Eligibility verification was not properly documented in Temporary Assistance for Needy Families program and Medical Assistance Program.
• #2016-004: Eligibility redetermination was not properly performed or documented in the Medical Assistance Program.
County staff concur with all the findings and their corrective actions are included in the report. The Single Audit report was submitted to, and accepted by, the Federal Audit Clearinghouse on 03/31/2017.
Auditor's Report to Governance (Att. B)
Professional audit standards require that the auditors communicate certain information about the audit to the governing board, as shown in Att. B. In this report the auditors stated that (1) There were no significant change in accounting policies during the period; (2) Estimates used in the financial reports are reasonable; (3) Disclosures were neutral, consistent and clear; (4) There were no uncorrected misstatements; (5) There were no disagreements between the auditors and management. |
| Collaborations (including Board advisory groups and external partner agencies) |
| The County departments affected by the audits (Financial Services and HHSA) have responded to the audit findings and recommendations. The Financial Oversight Committee received a status report directly from the independent auditors at the February 21, 2017 meeting. |
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