Consent-General Government # 23.
Board of Supervisors
Financial Services
- Meeting Date:
- 07/26/2022
- Brief Title
- Receive and File Independent Auditor's Reports on the Single Audit
From:
Tom Haynes, Interim Chief Financial Officer, Deptartment of Financial Services
Staff Contact:
Holly Alves, Accounting Manager, Department of Financial Services, x8219
Supervisorial District Impact:
Subject
Receive and file independent auditor's report from Lance, Soll & Lunghard, LLP on the Single Audit for fiscal year ended June 30, 2021. (No general fund impact) (Haynes/Alves)
Recommended Action
Receive and file independent auditor's report from Lance, Soll & Lunghard, LLP on the Single Audit for fiscal year ended June 30, 2021.
Strategic Plan Goal(s)
 |
In Support of All Goals (Internal Departments Only) |
Reason for Recommended Action/Background
The Single Audit report covers the audit of federal programs, which totaled $82.3 million in 2020-21 compared to $74.9 million in the previous year. The external auditor, LSL, selected seven (7) major federal programs for audit, utilizing a rational and risk based approach. The programs selected are listed below, as well as the program name, responsible department and results:
| CFDA Number | Program Name | Responsible Department | Audit Opinion | Audit Finding |
| 14.231 | COVID-19 - Emergency Solutions Grant Program | Financial Services | Unmodified Opinion | None |
| 14.239 | Home Investment Partnerships Programs | Yolo County Housing | Unmodified Opinion | None |
| 17.258, 17.259, 17.278 | WIOA Cluster | Health & Human Services | Unmodified Opinion | None |
| 93.323 | Epidemiology & Laboratory Capacity for Infectious Diseases | Health & Human Services | Unmodified Opinion | None |
| 93.659 | Foster Care / Adoption Assistance | Health & Human Services | Unmodified Opinion | None |
| 93.558, 93.569 | 477 Cluster - Temporary Assistance to Needy Families | Health & Human Services | Unmodified Opinion | None |
| 21.019 | COVID-19 - Coronavirus Relief Fund | Financial Services | Unmodified Opinion | None |
An "Unmodified" audit opinion is a clean audit opinion, and in this case means that the County compiled in all material respects with the types of compliance requirements that could have direct material effect on each of the major federal programs for the year ended June 30, 2021. The auditor's report includes the financial statement, internal control and compliance findings.
One (1) federal program internal control finding is identified in the auditor's report: 2021-001 Reporting Delinquency. The auditors reported a Significant Deficiency/Internal Control finding for the 477 Cluster - Temporary Assistance to Needy Families because the report was submitted to the State of California Department of Social Services on August 24, 2020, after the due date of August 18, 2020; however, no penalties were incurred due to the late filing. County staff concur with the internal control finding and the corrective action is included with Attachment A - County of Yolo Single Audit Report.
Additionally, the report (Attachment A - County of Yolo Single Audit Report) includes the status update regarding the prior year finding which has been corrected. The Single Audit Report will be submitted to the Federal Audit Clearinghouse.
One (1) federal program internal control finding is identified in the auditor's report: 2021-001 Reporting Delinquency. The auditors reported a Significant Deficiency/Internal Control finding for the 477 Cluster - Temporary Assistance to Needy Families because the report was submitted to the State of California Department of Social Services on August 24, 2020, after the due date of August 18, 2020; however, no penalties were incurred due to the late filing. County staff concur with the internal control finding and the corrective action is included with Attachment A - County of Yolo Single Audit Report.
Additionally, the report (Attachment A - County of Yolo Single Audit Report) includes the status update regarding the prior year finding which has been corrected. The Single Audit Report will be submitted to the Federal Audit Clearinghouse.
Collaborations (including Board advisory groups and external partner agencies)
County departments: Child Support Services, Community Services, District Attorney, Financial Services, and Health & Human Services. The Independent Auditors plan to present the Single Audit Report directly to the Financial Oversight Committee (FOC) at the planned August 11, 2022 meeting.
Competitive Bid Process/Vendor Performance
Not applicable.
Fiscal Impact
No Fiscal Impact
Fiscal Impact (Expenditure)
- Total cost of recommended action:
- $ 0
- Amount budgeted for expenditure:
- $ 0
- Additional expenditure authority needed:
- $ 0
- On-going commitment (annual cost):
- $
Source of Funds for this Expenditure
- General Fund
- $0
Further explanation as needed:
None.
Attachments
Form Review
| Inbox | Reviewed By | Date |
|---|---|---|
| Tom Haynes | Tom Haynes | 07/18/2022 03:38 PM |
| Financial Services | Tom Haynes | 07/18/2022 03:38 PM |
| County Counsel | Hope Welton | 07/18/2022 04:15 PM |
- Form Started By:
- halves
- Started On:
- 07/05/2022 04:48 PM
- Final Approval Date:
- 07/19/2022