County of Humboldt - Department of Public Works
P1594-0103
Fiscal Year 2015-16
Date Issued: 9/20/2019
At the request of the Independent Office of Audits and Investigations, the Department of Finance, Office of Audits and Investigations (Finance) completed an audit of the County of Humboldt [County) Indirect Cost Rate Proposal (ICRP) for fiscal year [FY) 2015/16. The purpose of the audit was to determine whether the ICRPs were presented in accordance with Title 2 Code of Federal Regulations Part 200, and the California Department of Transportation's Local Assistance Procedures Manual.
Based on the audit, Finance determined the County's 2015/16 ICRP is not in compliance with CFR 200 and the LAPM. Additionally, weaknesses were identified in the County's fiscal controls and ability to adequately segregate allowable and allocable ICRP costs. The audited rates are as follows:
| Division | Accepted Rate (a) | Audited Rate (b) | Rate Difference (a)-(b) |
|---|---|---|---|
| Roads-Administration/Business | 9.03% | 9.03% | 0.00% |
| Roads-Engineering | 50.33% | 48.82% | 1.51% |
| Roads-Real Property | 169.03% | 97.74% | 71.29% |
| Roads-Maintenance | 9.45% | 9.45% | 0.00% |
| Roads-Natural Resource | 137.05% | 45.41% | 91.64% |
*Base: Total Direct Salaries and Wages plus Fringe Benefits
Please provide our office with a corrective action plan, including time lines, by November 20, 2019.
County of Humboldt - Department of Public Works Audit Report (PDF)