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COUNTY OF BUTTE
Single Audit Report
For the Year Ended June 30, 2016
Table of Contents
Page
Independent Auditor's Report on Internal Control Over Financial
Reporting and on Compliance and Other Matters Based on an Audit
of Financial Statements Performed in Accordance with Government
AuditingStandards........................................................................................................................... 1-2
Independent Auditor's Report on Compliance for Each Major Federal Program;
Report on Internal Control Over Compliance; and Report on the Schedule of
Expenditures of Federal Awards Required by the Uniform Guidance............................................. 3-5
Schedule of Expenditures of Federal Awards.................................................................................... 7-11
Notes to Schedule of Expenditures of Federal Awards..................................................................... 13-14
Schedule of Findings and Questioned Costs..................................................................................... 15
Summary Schedule of Prior Audit Findings ...................................................................................... 16
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[it GALLI NA UY
WANNUNIM N C E R T I F U D $1 U 6 L C A C C 0 U N T A 4 t S
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors and Grand Jury
County of Butte
Orovifle, California
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, each major fund, and the aggregate remaining fund information of
the County of Butte (County), California, as of and for the year ended June 30, 2016, and the related
notes to the financial statements, which collectively comprise the County's basic financial statements, and
have issued our report thereon dated December 21, 2016.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the County's internal'
control over financial reporting (internal contr6l) to determine the audit procedures that are appropriate in
the circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do
not express an opinion on the effectiveness of the County's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the entity's financial statements will not be prevented, or detected and corrected on a
timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control
that is less severe than a material weakness, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control, that we consider to be material weaknesses. However, material
weaknesses may exist that have not been identified,
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County's financial statements are free from
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on
the determination of financial statement amounts. However, providing an opinion on compliance with
those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
1 925 Highland floinle Drive,SLflte 450,Roseville,CA 95678-5418
wL 916,784,7800 a fim 916,784.7851) 0 www.gallina.rom
Board of Supervisors and Grand Jury
County of Butte
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the entity's internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
Roseville, California
December 21, 2016
2
[ GALLINA 1.1.11
N94109000 C t H I 1 9 m E 0 P V 8 L I C A C C 0 U N T A N T S
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM;
REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF
EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
To the Board of Supervisors and Grand Jury
County of Butte
Oroville, California
Report on Compliance for Each Major Federal Program
We have audited the County of Butte's (County) compliance with the types of compliance requirements
described in the U.S Office of Management and Budget (OMB) Compliance Supplement that could have
a direct and material effect on each of the County's major federal programs for the year ended June 30,
2016, The County's major federal programs are identified in the summary of auditor's results section of
the accompanying Schedule of Findings and Questioned Costs.
Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and
grants applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the County's major federal programs
based on our audit of the types of compliance requirements referred to above. We conducted our audit of
compliance in accordance with auditing standards generally accepted in the United States of America; the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal
Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance
require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material effect
on a major federal program occurred. An audit includes examining, on a test basis, evidence about the
County's compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major
federal program. However, our audit does not provide a legal determination of the County's compliance.
Opinion on Each Major Federal Program
In our opinion, the County complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for the
year ended June 30, 2016.
3 925 Highland Pointe Drive,Suile 450,Roseville,CA 95678-5418
lel:916.784.7800 a flax:916.784.7850 m www.gallinaxom
Board of Supervisors and Grand Jury
County of Butte
Report on Internal Control Over Compliance
Management of the County is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our
audit of compliance, we considered the County's internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for each major federal program and to test and report on internal control over compliance in
accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the County's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance is a
deficiency, or combination of deficiencies, in internal control over compliance, such that there is a
reasonable possibility that material noncompliance with a type of compliance requirement of a federal
program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in
internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance with a type of compliance requirement of a federal program that is less severe than a material
weakness in internal control over compliance, yet important enough to merit attention by those charged
with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be material weaknesses or significant deficiencies. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However,
material weakness may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of the
Uniform Guidance.Accordingly, this report is not suitable for any other purpose.
4
Board of Supervisors and Grand Jury
County of Butte
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of the governmental activities, business-type activities, each
major fund, and the aggregate remaining fund information of the County, as of and for the year ended
June 30, 2016, and have issued our report thereon dated December 21, 2016 which contained an
unmodified opinion on those financial statements. Our audit was conducted for the purpose of forming an
opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal
awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal
Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (the Uniform Guidance) and is not a required part of the financial
statements. Such information is the responsibility of management and was derived from and relates
directly to the underlying accounting and other records used to prepare the financial statements. The
information has been subjected to the auditing procedures applied in the audit of the financial statements
and certain additional procedures, including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the financial statements or to the financial
statements themselves, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards is
fairly stated in all material respects in relation to the financial statements as a whole.
oup
Roseville, California
December 21, 2016
5
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6
COUNTY OF BUTTE
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2016
Federal Pass-Through Passed
CFDA Grantor's Disbursements/ Through to
Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures Subrecipients
U.S.Department of Agriculture
Direct Via U.S.Forestry Service:
Cooperative Law Enforcement-Lassen US Forest(Plumas) 10.664 16-LE-1 1051360-207 $ 6,000
Cooperative Law Enforcement-Plumas US Forest(Lassen) 10.664 16-LE-11051360-205 6,000
Cooperative Lary Enforcement-Marijuana Eradication-Plumas,Tahoe&
Lassen National Forests 10.664 11-LE-11051360-207 24,000
Passed through California Department of Forestry&Fire Protection:
Volunteer Fire Assistance Program(VFA) 10.664 7FG15015 19,885
Passed through CA Department of Food&Agriculture:
USFS State&Private Forestry-Broom Eradication 10.664 14-0112-FR 9,836
Subtotal CFDA 10.664 65,721
Plant and Animal Disease,Pest Control and Animal Care--Pierce's
Disease/Glassy-Winged Sharpshooter(GWSS) 10.025 14-0357-SF 65,713
Plant and Animal Disease,Pest Control and Animal Care--Asian Citrus 10-8520-1211-CA
Psyllid(ACP)&Exotic Pest Detection 10.025 10-8520-0934-CA 33,964
Subtotal CFDA 10.025 99,677
Passed through State Department of Education:
National School Lunch Program 10.555 49,759
Passed through State Department of Social Services:
State Administrative Matching Grants for Supplemental Nutrition Assistance
Program(SNAP ED) 10.561 6,318,436 -
ISAWS/C-1V Conversion 10.561 — 58,068 -
Passed through CA Department of Public Health:
Supplemental Nutrition Assistance Program(PH-SNAP Ed) 10.561 13-20489 615,070 334,893
Subtotal SNAP Cluster-CFDA 10.561 6,991,574 334,893
Passed through CA Department of Public Health:
Special Supplemental Nutrition Program for Women,
Infants,and Children(WIC) 10.557 14.10223& 15-10056 1,194,798 12,483
Total.U.S.Department orAgriculture S 8,401,529 S 347,376
U.S.De artment of Housing and Urban Development
Direct Program:
HUD Housing grants 14.267 113,191 -
Passed through the State Department of Housing and Community
Community Facilities Loans and Grants 10.766 3,203,805
Development Block Grant/State's Probrram:
Community Development Block Grant/Slate's Program 14.228 10-DRI-6785 210 -
Community Development Block Grant/Slate's Program 14.228 12-CDBG-8374 5,127 570
Community Development Block Grant/Slate's Program 14.228 14-CDBG-9888 66,499 50,325
Community Development Block Grant/Slate's Program 14.228 Outstanding Loans 5,895,691 -
-
Community Development Block Grant Cluster-CFDA 14.228 5,967,527_ 50,895
Home Investment Partnerships Program-blousing Rehab(HIPP) 14.239 13-HOME-8994 114,394 39,978
Home Investment Partnerships Program 14.239 Outstanding Loans 64,735
Subtotal CFDA 14.239 179,129 39,978
Total U.S.Department of Housing and Urban Development S 9,463,652 $ 90,873
See Notes to the Schedule of Expenditures of Federal Awards
7
COUN'T'Y OF BUTTE
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2016
Federal Pass-Through Passed
CFDA Grantor's Disbursements/ Through to
Federal g
Grantor/Pass-Through GrantarlPro ram Title Number Number Expenditures Subrecipients
-
U.S.Department of Justice
Direct Programs:
State Criminal Alien Assistance Program(SCAAP) 16.606 2014-AP-BX-0809 $ 21,728
Public Safety Partnership and Community Policing Grants-
Methamphetamine Initiative Grant 16.710 19,866
Passed through California Office of Emergency Services:
PU 14 02 0040
Probation Specialized Supervision Program(VAWA) 16.588 PU 15 03 0040 106,776
Passed through Department of Drug Enforcement Agency:
PA-CAE-0392
Organized Crime Drug Enforcement Task Forces(OCDETF) 16.111 PA-CAE-0414 1,716
Department of Justice DEA grant 16.111 2015-17&2016-09 130,633
Subtotal CFDA 16.111 132,349
Passed through California Emergency Management Agency:
Crime Victim Assistance-Victim Witness Protection(VOCA) 16.575 VW 15050040 128,648 -
Passed through State of California Board of Slate&Community Corrections:
BSCC 651-14
Edward Byrne Memorial Justice Assistance (JAG-Youlhbuild) 16.738 BSCC 651-15 40,000 40,000
Passed through U.S.Marshal's Office:
Federal Equitable Sharing 16.922 CA004013A/CA0040000 303,701 -
Federal Seizure Funds 16.922 CA004013A 13,400
Subtotal CFDA 16.922 317,101
Total U.S.Department of Justice $ 766,468 S 40,000
U.S.Department of Transportation
Passed through CA State Department of Transportation:
BRLS-5912/BRLO-5912/BPMP-
Highway Bridge Program(HBP) 20.205 5912 877,977
Congestion Mitigation Air Quality(CMAQ) 20.205 CML-5912(089) Soo
Transportation Enhancement(TE) 20.205 TEA22-14-0001 17,150
Highway Safety Improvement Program(HR3) 20.205 HRRRL-5912(099) 28,091
Subtotal CFDA 20.205 923,718
Passed through CA Office of Traffic Safely:
High Intensity DUI Enforcement 20.608 AL1644 175,182
National Priority Safely Programs 20.616 OP 1501 &OP1605 94,637
Total U.S.Department of Transportation $ 1,193,537 $ -
U.S.Department of Museum&Library Services
Passed through California Slate Library:
Library Services and Technology Act 45.310 16,700
Total Dept of Museum&Library Services $ 16,700 $
U.S.Election Assistance Commission
Passed through California Secretary of State:
Help America Vote Act 90.401 13G30311 $ 36,406
Total U.S.Election Assistance Commission $ 36,406
See Notes to the Schedule of Expenditures of Federal Awards
8
COUNTY OF BUTTE
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2016
Federal Pass-Through Passed
CFDA Grantor's Disbursetnents/ Through to
Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures Subrecipients
U.S.Department of Health and.Human Services
Direct Programs:
Substance Abuse and Mental Health Services
Administration(SAMHSA-STOP ACT) 93.243 500
Substance Abuse and Mental Health Services Drug Free Communities
Support Program Grants(SAM HSA-DFC) 93.276 40,216
Passed through California Family Health Council:
2900-5320-71209-15
Family Planning Services(TITLE X) 93.217 2900.5320-71219-16-17 100,597
Passed through National Assn of County and City Health Officials:
National Assn of County and City Health Officials(NACCHO) 93.103 2016-011205 4,985
Passed through State Department of Social Services:
Temporary Assistance for Needy Families-CalWorks 93.558 4,040,424
Temporary Assistance for Needy Families-CEC Programs Admin CalWorks 93.558 14,338,604
Child Welfare Services TANF Admin 93.558 565,952
ISAWSIC-IV Conversion 93.558 — 28,746
Subtotal CFDA 93.558 18,973,726
Passed through California Secretary of State:
Helping America Vote Act(NAVA) 93.617 14G26103 19,275
Passed through California Department of Social Services:
Foster Care—Title IV-B-Child Welfare Services 93.645 360,398
PSSF Admin(Includes PSSF Monthly Caseworker visits) 93.556 227,590
Kin-GAP Title 1V-E Admin 93.090 13,790
OCAP 1 Community Based Child Abuse Prevention 93.569 -- 15,476
Independent Living 93.674 185,934
ISAWS/C-IV Conversion 93.658 256
Foster Care&Title IV-E-Administration &Waiver[ 93.658 572,159 -
Foster Care—Title IV-E-Foster Care 93.658 344,951
Foster Care—Title IV-E-Child Welfare Services 93.658 — 3,482,338
Foster Care—Title IV-E-Foster Care Licensing 93.658 50,447
Foster Care-AB 2129 93.658 11,674
CSEC 93.658 5,978
CWS Case Review 93.658 67,735
SAIHIV Infant Admin 93.658 63,954
Foster Care-Monthly Visited Group Homes 93.658 13,982
Foster Care-Kinship/Emergency 93.658 3,533
Foster Care—Title IV-E-Foster Care SB 163 93.658 50,374
Foster Care—Title IV-E-Foster Care Assistance(42) 93.658 3,514,157
Foster Care—Title 1V-E-Foster Care EA(5K) 93.658 361,905
Foster Parent Recruitment,Retention and Support Program(FPRRS) 93.658 105,482
Subtotal CFDA 93.658 8,608,925
Adoption Assistance Program-Adoptions 93.659 6,286,401
Adoption Assistance Program-Admin 93.659 62,554
Adoption Assistance Program-Adoptions-Co. 93.659 693,007
Subtotal CFDA 93.659 7,041,962 -
See Notes to the SChedule of Expenditures of Federal Awards
9
COUNTY OF BUTTE
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2016
Federal Pass-Through Passed
CFDA Grantor's Disbursements/ Through to
Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures Subrecipients
U.S.Department of Health and Human Services(continued)
Passed through California Department of Social Services(continued):
Social Services Block Grants:
In Home Supportive Services(114SS)-PSCP-Individual Provider 93.667 961,606
Licensing Title XX 93.667 (4,280)
Child Welfare Services Title XX Admin 93.667 687,540
CalWorks Single XX 93.667 531,253
Subtotal CFDA 93.667 2,176,119
Passed through the State Department of Child Support Services:
Child Support Enforcement 93.563 1604CACSES 4,603,078
Passed through CA Dept of Public Health:
CDC-National Bioterrorism Hospital Preparedness,Public Health
Emergency Preparedness(CDC BASE)(HPP PGM)(PREP EBOLA) 93.074 14-10494& 15-10348 471,956
TB Real Time Allocation(CDC) 93.116 10,152
Immunization Grants(IAP) 93.268 15-10414 63,155 -
MCAH-CA Home Visiting Program 93.505 15-10154 570,599 555,581
HTV Care(HRSA) 93.917 13-20047& 15-11052 159,854 -
HIV I Aids Surveillance(CDC) 93.944 13-20121 36,428
Maternal and Child Health Services(MCAH)-Title V 93.994 201504 126,080
Medical Assistance Program(LEAD)-Title XIX 93.778 t4-10041 19,218
MCAH Title XIX 93.778 201504 4,711
Passed through CA Dept of Health Care Services:
Medical Assistance Program(MH-MEDT-CAL UWADMIN) 93.778 12-89356 1,303,883
Medical Assistance Program(Social Services Admin) 93.778 5,659,615
Medical Assistance Program(CHDP)-TITLE XIX 93.778 169,002
Medical Assistance Program(HCPCFC)-TITLE XIX 93.778 90,431
Medical Assistance Program(CGS)-TITLE XIX 93.778 387,266
Medical Assistance Program(SUD Admin) 93.778 14-90050 391,546
Total Medi-Cal Cluster-CFDA 93.778 8,025,672
Projects for Assistance in Transition from Homelessness(PATH) 93.150 85,377
CCS Admin-Title XXI 93.767 72,396
Block Grants for Community Mental Health Services(SAMHSA) 93.958 3B09SM010005-1453 472,553
Block Grants for Prevention and Treatment of Substance Abuse 93.959 14-90050 817,936
Block Grants for Prevention and Treatment of Substance Abuse-Friday
Night Live(FNL) 93.959 14-90050 6,000
Block Grants for Prevention and Treatment of Substance Abuse Previous
Set-Aside 93.959 14-90050 321,449
Block Grants for Prevention and Treatment of Substance Abuse Perinatal
Set-Aside 93.959 14-90050 230,313
Subtotal CFDA 93.959 1,375,698 -
Total U.S.Department of Health and Human Services S 53,342,491 S 555,581
Social Security,Administration
Direct Program:
Social Security Reporting Program 96.002 2016-HO948-CA-AP 43,200 -
Total Social Security Administration $ 43,200 $
See Notes to the Schedule of Expenditures of Federal Awards
10
COUNTY OF BUTTE
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2016
Federal Pass-Through Passed
CFDA Grantor's Disbursements) Through to
Federal Grantor/Pass-Through Grantor/Program Title Number Number Expenditures Subrecipients
U.S.Department of Homeland Security
Direct Program:
Staffing for Adequate Fire&Emergency Response(SAFER) 97.083 159,494
Passed through CA Dept of Parks&Recreation(DBAW):
Boating Safety Financial Assistance 97.012 C1560626 38,439
Passed through CA Office of Emergency Services:
Emergency Management Performance Grants(EMPG)(2015) 97.042 2015-049 167,927
State Homeland Security Grant Program(HSGP)(2014) 97.067 2014.093 231,489 102,718
State Homeland Security Grant Program(HSGP)(2015) 97.067 2015.078 189,828 21,514
24,
Subtotal CFDA 97.067 421,317 1232
Total U.S.Department of Homeland Security $ 787,177 S 124,232
Total Expenditures of Federal Awards $ 74,55.1,l60_ S 1,158,062
See Notes to the Schedule of Expenditures of Federal Awards
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12
COUNTY OF BUTTE
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2016
NOTE 1: REPORTING ENTITY
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal
awards programs of the County of Butte. The County of Butte's reporting entity is defined in Note 1 to the
County's basic financial statements. All federal awards received directly from federal agencies as well as
federal awards passed through other government agencies are included in the schedule.
NOTE 2: BASIS OF ACCOUNTING
The accompanying Schedule of Expenditures of Federal Awards is prepared on a modified accrual basis.
The information in this schedule is presented in accordance with the requirements of the Uniform
Guidance,Audits of States, Local Governments, and Non-Profit Organizations.
NOTE 3: RELATIONSHIP TO FINANCIAL STATEMENTS
The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree, in all
material respects, to amounts reported within the County's financial statements. Federal award revenues
are reported principally in the County's financial statements as intergovernmental revenues in the General
and Special Revenue funds.
NOTE 4: INDIRECT COST RATE
The County did not elect to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414.
Uniform Guidance, §200.510(6), requires the County to disclose whether or not it elected to use the 10
percent de minimis cost rate that §200.414(f) allows for nonfederal entities that have never received a
negotiated indirect cost rate.
NOTE 5: LOANS RECEIVABLE WITH CONTINUING COMPLIANCE REQUIREMENT
Outstanding federally-funded program loans, with a continuing compliance requirement, carried balances
as of June 30, 2016 as follows:
Federal SEFA 1=Y 15116 County Balance
CFDA# Program Title June 30, 2016 Paydowns June 30, 2016
14.228 Community Development Block Grant $ 5,895,691 $ 1,489,905 $ 4,405,786
14.239 HOME Housing Rehabilitation Loan Program $ 64,735 $ - $ 64,735
13
COUNTY OF BUTTE
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2016
NOTE 6: OUTSTANDING LOAN PAYABLE OF FEDERAL FUNDS
The following schedule presents the amount of outstanding loans of federal funds. The loans were
provided by the USDA Rural Housing Service:
CFDA# Program Title Outstanding
10.766 Community Facilities Loans and Grants $ 8,583,287
NOTE 7: PASS-THROUGH ENTITIES' IDENTIFYING NUMBER
When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal
Awards shows, if available, the identifying number assigned by the pass-through entity. When no
identifying number is shown, the County determined that no identifying number is assigned for the
program or the County was unable to obtain an identifying number from the pass-through entity.
14
COUNTY OF BUTTE
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2016
Section 1
Financial Statements Summary of Auditor's Results
1. Type of auditor's report issued: Unmodified
2. Internal controls over financial reporting:
a. Material weaknesses identified? No
b. Significant deficiency identified not
considered to be material weaknesses? None Reported
3. Noncompliance material to financial
statements noted? No
Federal Awards
1. Internal control over major programs:
a. Material weaknesses identified? No
b. Significant deficiency identified not
considered to be material weaknesses? None Reported
2. Type of auditor's report issued on compliance
for major programs: Unmodified
3. Any audit findings disclosed that are required
to be reported in accordance with the
Uniform Guidance? No
4. Identification of major programs:
CFDA Number Name of Federal Program
93.558 Temporary Assistance for Needy Families
93.778 Medical Assistance Program
5. Dollar Threshold used to distinguish between
Type A and Type B programs? $2,236,535
6. Auditee qualified as a low-risk auditee under
the Uniform Guidance, Section 520? Yes
Section 2
Financial Statement Findings
None Reported
Section 3
Federal Award Findings and Questioned Costs
None Reported
15
COUNTY OF BUTTE
Summary Schedule of Prior Audit Findings
For the Year Ended June 30, 2016
Reference Number 2015-001
Federal Program Title Medical Assistance Program
CFDA Number 93.778
Federal Agency U.S. Department of Health and Human Services
Pass Through Entity Department of Health Care Services
Compliance Requirement Eligibility
Recommendation
We recommend that a review process be implemented to ensure that the required annual
redeterminations for the Medi-Cal Assistance Program are conducted.
Status
Implemented
16