Consent-General Government # 16.
Board of Supervisors
Financial Services
- Meeting Date:
- 04/18/2023
- Brief Title
- Receive and File Independent Auditor's Report on the Single Audit
From:
Chad Rinde, Chief Financial Officer, Department of Financial Services
Staff Contact:
Holly Alves, Accounting Manager, Department of Financial Services, x8219
Supervisorial District Impact:
Countywide
Subject
Receive and file independent auditor's report from Lance, Soll & Lunghard, LLP on the Single Audit for fiscal year ended June 30, 2022. (No general fund impact) (Rinde/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, 2022.
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 $86.3 million in 2021-22 compared to $82.3 million in the previous year. The external auditor, LSL, selected four (4) 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 |
| 16.738 | Edward Byrne Memorial Justice Assistance | District Attorney | Unmodified Opinion | None |
| 14.239 | Home Investment Partnerships Program | Yolo County Housing | Unmodified Opinion | None |
| 21.027 | Coronavirus State and Local Fiscal Recovery Fund | Financial Services | Unmodified Opinion | None |
| 93.778 | Medical Assistance Program | Health & Human Services | Unmodified Opinion | None |
An "Unmodified" audit opinion is a clean audit opinion, and in this case means that the County complied 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, 2022. The auditor's report includes the financial statement, internal control and compliance findings.
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.
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: District Attorney, Financial Services, and Health & Human Services. The Independent Auditors plan to present the Single Audit Report results directly to the Financial Oversight Committee (FOC) at the planned June 15, 2023 meeting.
Competitive Bid Process/Vendor Performance
Not Applicable.
Fiscal Impact
No Fiscal Impact
Fiscal Impact (Expenditure)
- Total cost of recommended action:
- $
- Amount budgeted for expenditure:
- $
- Additional expenditure authority needed:
- $
- On-going commitment (annual cost):
- $
Source of Funds for this Expenditure
- General Fund
Attachments
Form Review
| Inbox | Reviewed By | Date |
|---|---|---|
| Financial Services | crinde | 04/11/2023 08:15 AM |
| County Counsel | Phil Pogledich | 04/11/2023 04:46 PM |
- Form Started By:
- halves
- Started On:
- 03/31/2023 01:47 PM
- Final Approval Date:
- 04/13/2023