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HomeMy WebLinkAboutOffice of Inspector General - Audit Report ouS 11;1-UUN1 7 ADMINISTRATION SERVICSS.GJ' MAR 0 5 2018 DLPAR'l iMYN"I' OF HI;Af,'FH ,AND Hum,AN SL,.Rvi ES a4r"E CALIFORNIA wo OFFICE OF INSPECTOR GENERAL y 4, OFFICE OF AUDIT SERVICES NATIONAL EXTERNAL AUDIT REVIEW CENTER 1 100 WALNUT STREET, SUITE 850 KANSAS CITY, MO 64106 MAR 0 2 201 Report Number: A-09-18-33185 BOARD OF SUPERVISORS BUTTE COUNTY CALIFORNIA COUNTY ADMINISTRATION BUILDING 25 COUNTY CENTER DRIVE, SUITE 120 OROVILLE, CALIFORNIA 95965-3383 Dear Board Members: We have completed our initial review of the audit report on the County for the period July 1, 2016, through June 30, 2017. The report was accepted by the Federal Audit Clearinghouse on January 25, 2018, (identification number 131816). Based on our initial review, we believe the audit, performed by CLIFTONLARSONALLEN, LLP, Certified Public Accountants, generally met Federal audit requirements. A separate corrective action plan was not included in the reporting package. According to the Uniform Guidance 2 CFR 200.511(c), the auditee must prepare, in a document separate from the auditor's findings described in 200.516 Audit findings, a corrective action plan to address each audit finding included in the current year auditor's reports. A corrective action plan should be submitted to fully comply with the report submission requirements. Please refer to Attachment A, where we have summarized the findings and recommendations and identified the Federal department responsible for resolution. Final determinations with respect to actions to be taken on Department of Health and Human Services (HHS) recommendations will be made by the HHS resolution agency identified on Attachment A. You may receive separate communications from the resolution agencies requesting additional information to resolve the findings. Any questions or correspondence related to the findings identified on Attachment A should be directed to the following HHS resolution official address. The above report number should be referenced in any correspondence relating to this report. Page 2 of 2 HHS RESOLUTION OFFICIAL Financial Advisory Services Officer SAMHSA, Division of Grants Management 1 Choke Cherry Road, Room 7-1091 Rockville, MD 20857 In accordance with the principles of the Freedom of Information Act (Public Law No. 90-23), reports issued on the Department's grantees and contractors are made available, if requested, to members of the press and general public to the extent that information contained therein is not subject to exemptions in the Act which the Department chooses to exercise. (See 45 CFR Part 5 Section 5.21 of the Department's Public Information Regulations.) If you have any questions, please contact our office at (800) 732-0679. Sincerely, Patrick J. Cogley Regional Inspector General for Audit Services Enclosure ATTACHMENT A Page 1 of 1 Report Number A-09-18-33185 Recommendation Resolution Codes Page Amount Agency Recommendations 214908100 NIA NIA HHS/SAMHSA Corrective Action Pian.. A separate Corrective Action Plan was not submitted as required by Uniform Guidance 2 CFR 200.511(c). We recommend a corrective action plan is prepared and submitted as part of the reporting package to fully comply with the report submission requirements. Single Audit Report 200922100 3, 16 NIA HHS/SAMHSA 2017-001. Reconciliation of Outside Bank Accounts. This is a material weakness. We recommend procedures be strengthened to ensure accounting records are reconciled accurately and timely. 201922100 17 N/A HHS/SAMHSA 2017-002. Accounts Payable Completeness. We recommend procedures be strengthened to ensure accounts payable are properly recorded.