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Consent-General Government # 13.
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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, 2017. (No general fund impact) (Newens) |
| Recommended Action |
| Receive and file reports from Vavrinek, Trine, Day & Co., LLP pertaining to the Single Audit for the fiscal year ended June 30, 2017. |
| 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 $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 a minimum of 40% of total federal expenditures must be audited on an annual basis.
The programs selected for audit, the program name, responsible department and results are as follows:
| Catalog of Federal Domestic Assistance (CFDA) Number |
Program Name |
Responsible Department |
Audit Opinion |
Findings |
| 10.561 |
Supplemental Nutrition Assistance Program |
Health & Human Services Agency |
Unmodified |
2017-005 |
| 20.205 |
Highway Planning & Construction |
Community Services |
Unmodified |
None. |
| 93.563 |
Child Support Enforcement |
Child Support |
Unmodified |
2017-006 |
| 93.658 |
Foster Care Title IV-E |
Health & Human Services Agency |
Unmodified |
2017-007 |
| 93.778 |
Medicaid Cluster |
Health & Human Services Agency |
Unmodified |
2017-004, 2017-007 |
An unmodified audit opinion is essentially a "clean" audit opinion. The report includes financial statement, internal control and compliance findings that list seven total findings, with five categorized as "significant deficiency" (001 through 005), two "instances of noncompliance" (006 and 007), and no questioned costs. None of the findings were deemed "material weakness", which is a more server condition. The findings are described 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 |
Untimely eligibility redetermination in the Medical Assistance Program. |
Significant Deficiency, Instance of Noncompliance |
| 2017-005 |
Benefits paid after participant failed to comply with recertification in the Supplemental Nutrition Assistance Program. |
Significant Deficiency, Instance of Noncompliance |
| 2017-006 |
Proceeds related to Child Support federal funded vehicle sale not appropriately returned to awarding agency. |
Instance of Noncompliance |
| 2017-007 |
County has not adopted a written policies and procedures for federal cash management requirements. |
Instance of Noncompliance |
County staff concur with all the findings and their corrective actions are included in the report (Att. B - Corrective Action Plan) The Single Audit report was submitted to, and accepted by, the Federal Audit Clearinghouse on 03/30/2018.
Additionally in the audit report, there is follow-up regarding the status of prior year findings (Att. C - Prior Audit Findings). Three of the four prior year findings are implemented and one has reoccurred and is reported again in the current audit report. |
| Collaborations (including Board advisory groups and external partner agencies) |
| The County departments affected by the audits (Financial Services, Assessor, Child Support 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 6, 2018 meeting. The full report will be shared by the external auditors with the FOC in detail at the May 8, 2018 meeting. |
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| Fiscal Impact |
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| Source of Funds for this Expenditure |
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Explanation (Expenditure and/or Revenue) |
| Further explanation as needed: |
| There were no questioned costs. |
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