Recurring Findings

Community Services & Development: Recurring Significant Internal Control Deficiencies
Federal Program Issue First Year Reported
Department's Assertion Page Number
Low-Income Home Energy Assistance CSD lacks a process to demonstrate that it met the earmarking requirement for identifying and developing leveraging programs. 2006-07
Partially corrected. CSD assigned new program cost accounts (PCAs) on July 1, 2007, to earmark the additional leveraging allocation (when and if received from the funding federal agency) separately from the regular LIHEAP allocation. Written desk procedures for documentation of the process should be in place by July 1, 2009 104
Low-Income Home Energy Assistance CSD lacks adequate internal controls to ensure certain federal reporting requirements are met. 2006-07
Partially corrected. CSD has completed desk procedures for completing its Financial Status Reports. However, it has yet to complete desk procedures for reconciling the drawdowns to disbursements or for the Carryover and Reallotment Report. 123
Low-Income Home Energy Assistance CSD’s contract review and approval process lacks internal controls to ensure the federal awarding agency and all laws and regulations are identified at the time of the award. Additionally, CSD lacks sufficient internal controls to ensure that it receives and follows up on all subgrantee audits timely. 2006-07
CSD updated its 2008 subgrantee contracts with appropriate award information. CSD has implemented a tracking system for its subgrantee audit monitoring. 131
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