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Federal Awards Reports in Accordance 
with the Uniform Guidance 
June 30, 2021 
County of Orange, California

County of Orange, California 
Table of Contents 
June 30, 2021 
 
 
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 .......................................................................................................................... 1 
Independent Auditor’s Report on Compliance for Each Major Federal Program; Report on Internal  
Control over Compliance; Report on the Schedule of Expenditures of Federal Awards Required  
by the Uniform Guidance; and Report on Supplementary Schedule of Grant Expenditures for  
Grants Provided by the California Health and Human Services Agency, Department of Aging .............................. 3 
Schedule of Expenditures of Federal Awards ....................................................................................................... 6 
Supplementary Schedule of Grant Expenditures for Grants Provided by the California Health  
and Human Services Agency, Department of Aging .............................................................................................13 
Notes to Schedule of Expenditures of Federal Awards ........................................................................................14 
Schedule of Findings and Questioned Costs 
Section I - Summary of Auditor’s Results .........................................................................................................15 
Section II - Financial Statement Findings .........................................................................................................16 
Section III - Federal Award Findings and Questioned Costs ..............................................................................17 
Summary Schedule of Prior Audit Findings..........................................................................................................28

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1 
 
 
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 
County of Orange, 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, the aggregate discretely presented component units, each major 
fund, and the aggregate remaining fund information of the County of Orange, California (County), as of 
and for the year ended June 30, 2021, 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 22, 2021. Our report includes a reference to other auditors who audited the financial 
statements of the Orange County Health Authority, a Public Agency/dba Orange Prevention and 
Treatment Integrated Medical Assistance (CalOptima) and the Orange County Employees Retirement 
System (OCERS), as described in our report on the County’s financial statements. This report does not 
include the results of the other auditor’s testing of internal control over financial reporting or 
compliance and other matters that are reported on separately by those auditors. Our report also 
contained an emphasis of matter regarding the County’s adoption of Governmental Accounting 
Standards Board (GASB) Statement No. 84, Fiduciary Activities, effective July 1, 2020. 
 
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 control) as a basis for designing 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.

2 
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 financial statements. 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.  
 
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. 
 
 
 
 
Laguna Hills, California 
December 22, 2021

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3 
Independent Auditor’s Report on Compliance for Each Major Federal Program; Report on Internal 
Control over Compliance; Report on the Schedule of Expenditures of Federal Awards Required by the 
Uniform Guidance; and Report on Supplementary Schedule of Grant Expenditures for Grants  
Provided by the California Health and Human Services Agency, Department of Aging 
 
 
To the Board of Supervisors 
County of Orange, California 
 
Report on Compliance for Each Major Federal Program 
We have audited the County of Orange, California’s (County) compliance with the types of compliance 
requirements described in the 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, 2021. 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. 
 
The County’s basic financial statements include the operations of the Children and Families Commission 
of Orange County (CFCOC) and the Orange County Health Authority, a Public Agency/dba Orange 
Prevention and Treatment Integrated Medical Assistance (CalOptima) (discretely presented component 
units), which expended $379,171 and $2,437,071, respectively, in federal awards, which are not included 
in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2021. Our 
audit, described below, did not include the operations of the CFCOC and CalOptima. CalOptima engaged 
other auditors to perform an audit in accordance with Title 2 U.S. Code of Federal Regulations Part 200, 
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 
(Uniform Guidance). The CFCOC did not issue a report in accordance with the Uniform Guidance because 
it did not meet the reporting threshold under the Uniform Guidance. 
 
Management’s Responsibility 
Management is responsible for compliance with federal statutes, regulations, and the terms and 
conditions of its federal awards 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 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 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.

4 
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, 2021. 
 
Other Matters 
The results of our auditing procedures disclosed instances of noncompliance, which are required to be 
reported in accordance with the Uniform Guidance and which are described in the accompanying 
schedule of findings and questioned costs as items 2021-001 through 2021-005. Our opinion on each 
major federal program is not modified with respect to these matters. 
 
The County’s responses to the noncompliance findings identified in our audit are described in the 
accompanying schedule of findings and questioned costs and separate corrective action plan. The 
County’s responses were not subjected to the auditing procedures applied in the audit of compliance and, 
accordingly, we express no opinion on the responses. 
 
Report on Internal Control Over Compliance 
Management of the County is responsible for establishing and maintaining effective internal control over 
compliance with the 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 a combination of deficiencies, in internal control over compliance, such that there is a reasonable 
possibility that material noncompliance with a compliance requirement 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 and therefore, material 
weaknesses and significant deficiencies may exist that have not been identified. We did not identify any 
deficiencies in internal control over compliance that we consider to be material weaknesses. However, 
we identified certain deficiencies in internal control over compliance, described in the accompanying 
schedule of findings and questioned costs as items 2021-001 through 2021-005, that we consider to be 
significant deficiencies.

5 
The County’s responses to the internal control over compliance findings identified in our audit are 
described in the accompanying schedule of findings and questioned costs and separate corrective action 
plan. The County’s responses were not subjected to the auditing procedures applied in the audit of 
compliance and, accordingly, we express no opinion on the responses. 
 
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. 
 
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance and Report 
on Supplementary Schedule of Grant Expenditures for Grants Provided by the California Health and 
Human Services Agency, Department of Aging  
We have audited the financial statements of the governmental activities, the business-type activities, the 
aggregate discretely presented component units, each major fund and the aggregate remaining fund 
information of the County as of and for the year ended June 30, 2021, and the related notes to the 
financial statements, which collectively comprise the County’s basic financial statements. We issued our 
report thereon dated December 22, 2021, which contained unmodified opinions on those financial 
statements. Our report included a reference to other auditors who audited the financial statements of 
CFCOC, CalOptima and OCERS as described in our report on the County’s financial statements. Our report 
contained an emphasis of matter stating that the County adopted Governmental Accounting Standards 
Board Statement No. 84, Fiduciary Activities, effective July 1, 2020. Our audit was conducted for the 
purpose of forming opinions on the financial statements that collectively comprise the basic financial 
statements. The accompanying schedule of expenditures of federal awards and the supplementary 
schedule of grant expenditures for grants provided by the California Health and Human Services Agency, 
Department of Aging, are presented for purposes of additional analysis as required by the Uniform 
Guidance and the California Health and Human Services Agency, Department of Aging, respectively, and 
are not a required part of the basic 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 basic 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 basic financial statements or to the basic 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 expenditures of federal awards and the supplementary schedule 
of grant expenditures for grants provided by the California Health and Human Services Agency, 
Department of Aging, are fairly stated in all material respects in relation to the basic financial statements 
as a whole. 
 
 
 
 
Laguna Hills, California 
May 6, 2022

See Notes to Schedule of Expenditures of Federal Awards 
 
 
 
 
 
 
 6 
County of Orange, California 
Schedule of Expenditures of Federal Awards 
Year Ended June 30, 2021 
 
 
Federal Financial
Assistance 
  
Pass-Through 
  
Amounts
Listing/Federal
Entity Identifying  
Pass-Through 
Passed-Through 
CFDA Number
Number (2)
Entity's Name 
Expenditures
To Subrecipients
County Department
U.S. Department of Agriculture
Plant and Animal Disease, Pest Control, and Animal Care
Light Brown Apple Moth -Regulatory (Indirect)
10.025
20-0270-036-SF
CA Dept. of Food & Agriculture
95,986
$                               
-
$                                       
OC Public Works
Phytophthora Ramorum Program (Indirect)
10.025
20-0506-005-SF
CA Dept. of Food & Agriculture
4,050
                                    
-
                                         
OC Public Works
Pierce's Disease Control (GWSS) Program (Indirect)
10.025
19-0727-039-SF
CA Dept. of Food & Agriculture
497,668
                               
-
                                         
OC Public Works
Subtotal 10.025
597,704
                               
-
                                         
School Breakfast Program (Indirect)
10.553
02039-SN-30-R
CA Dept. of Education
24,218
                                 
-
                                         
Social Services Agency
School Breakfast Program (Indirect)
10.553
30-34306-9003500-1
CA Dept. of Education
126,617
                               
-
                                         
Probation
COVID-19 School Breakfast Program (Indirect)
10.553
30-34306-9003500-1
CA Dept. of Education
18,326
                                 
-
                                         
Probation
National School Lunch Program (Indirect)
10.555
02039-SN-30-R
CA Dept. of Education
37,894
                                 
-
                                         
Social Services Agency
National School Lunch Program (Indirect)
10.555
30-34306-9003500-1
CA Dept. of Education
200,520
                               
-
                                         
Probation
COVID-19 National School Lunch Program (Indirect)
10.555
30-34306-9003500-1
CA Dept. of Education
18,198
                                 
-
                                         
Probation
Subtotal 10.553 and 10.555 (Child Nutrition Cluster)
425,773
                               
-
                                         
WIC Special Supplemental Nutrition Program for Women, Infants, and Children 
Women, Infants, and Children (WIC) (Indirect)
10.557
19-10170 A02
CA Dept. of Public Health
4,222,335
                            
-
                                         
Health Care Agency
COVID-19 Women, Infants, and Children (WIC) (Indirect)
10.557
19-10170 A02
CA Dept. of Public Health
42,915
                                 
-
                                         
Health Care Agency
Subtotal 10.557
4,265,250
                           
-
                                         
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
CalFresh Expansion (Indirect)
10.561
CF-1920-22
CA Dept. of Aging
1,771
                                    
-
                                         
OC Community Resouces
Non-Assisted Benefits (Indirect)
10.561
68-0287677
CA Dept. of Social Services
42,758,826
                         
-
                                         
Social Services Agency
Non-Assisted Benefits-CA Work Opportunity and Responsibility to
Kids Information Network (CalWIN) (Indirect)
10.561
68-0287677
CA Dept. of Social Services
480,391
                               
-
                                         
Social Services Agency
Nutrition Education and Obesity Prevention Program (Indirect)
10.561
19-10360 
CA Dept. of Public Health
1,872,515
                            
484,805
                            
Health Care Agency
Nutrition Education and Obesity Prevention Program - CDC SPAN (Indirect)
10.561
18-10561
CA Dept. of Public Health
30,558
                                 
-
                                         
Health Care Agency
Subtotal 10.561 (SNAP Cluster)
45,144,061
                         
484,805
                            
Schools and Roads - Grants to States
Federal Forest Reserve Fund (Indirect)
10.665
12-5955
CA Dept. of Transportation
27,506
                                 
-
                                         
OC Public Works
Subtotal 10.665 (Forest Service Schools and Roads Cluster)
27,506
                                 
-
                                         
Subtotal - U.S. Department of Agriculture
50,460,294
                         
484,805
                            
U.S. Department of Defense
Flood Plain Management Services
Santa Ana River Mainstem Project - Prado Dam Construction (Direct)
12.104
36,165,361
                         
-
                                         
OC Public Works
Subtotal - U.S. Department of Defense
36,165,361
                         
-
                                         
U.S. Department of Health and Human Services
Special Programs for the Aging, Title VII, Chapter 3, Programs for Prevention of
Elder Abuse, Neglect, and Exploitation
Title VII-B: Elder Abuse Prevention (Indirect)
93.041
AP-2021-22
CA Dept. of Aging
37,670
                                 
37,670
                              
OC Community Resources
Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman
Services for Older Individuals
Title VII-A: Ombudsman (Indirect)
93.042
AP-2021-22
CA Dept. of Aging
116,220
                               
116,220
                            
OC Community Resources
COVID-19: Title VII-A: Ombudsman (Indirect)
93.042
CARES-22
CA Dept. of Aging
49,721
                                 
49,721
                              
OC Community Resources
Special Programs for the Aging, Title III, Part D, Disease Prevention 
and Health Promotion Services
Title III-D: Preventive Health (Indirect)
93.043
AP-2021-22
CA Dept. of Aging
51,845
                                 
-
                                         
OC Community Resources
Special Programs for the Aging, Title III, Part B, Grants for Supportive Services 
and Senior Centers
Title III-B: Senior Supportive Services (Indirect)
93.044
AP-2021-22
CA Dept. of Aging
3,155,642
                            
1,835,130
                        
OC Community Resources
COVID-19: Title III-B Senior Supportive Services (Indirect)
93.044
CARES-22
CA Dept. of Aging
1,120,799
                            
895,975
                            
OC Community Resources
Special Programs for the Aging, Title III, Part C, Nutrition Services
Title III-C1: Congregate Meals for Seniors (Indirect)
93.045
AP-2021-22
CA Dept. of Aging
2,686,749
                            
2,686,749
                        
OC Community Resources
Title III-C2: Home Delivered Meals for Seniors (Indirect)
93.045
AP-2021-22
CA Dept. of Aging
2,367,826
                            
2,367,826
                        
OC Community Resources
COVID-19: Title III-C2: Home Delivered Meals for Seniors (Indirect)
93.045
CARES-22
CA Dept. of Aging
2,748,778
                            
2,643,605
                        
OC Community Resources
COVID-19: Title III-CMC2: Congregate Meals (Indirect)
93.045
FFCRA-22
CA Dept. of Aging
308,903
                               
250,469
                            
OC Community Resources
COVID-19: Title III-HDC2: Home Delivered Meals (Indirect)
93.045
FFCRA-22
CA Dept. of Aging
1,158,316
                            
1,040,602
                        
OC Community Resources
National Family Caregiver Support, Title III, Part E
Title III-E: National Family Caregiver Support Program (Indirect)
93.052
AP-2021-22
CA Dept. of Aging
1,165,531
                            
1,030,834
                        
OC Community Resources
COVID-19: Title III-E: National Family Caregiver Support Program (Indirect)
93.052
CARES-22
CA Dept. of Aging
403,153
                               
368,127
                            
OC Community Resources
Nutrition Services Incentive Program
Title III-C1: Nutrition Services Incentive Program (NSIP) (Indirect)
93.053
AP-2021-22
CA Dept. of Aging
262,932
                               
262,932
                            
OC Community Resources
Title III-C2: Nutrition Services Incentive Program (NSIP) (Indirect)
93.053
AP-2021-22
CA Dept. of Aging
726,205
                               
726,205
                            
OC Community Resources
Subtotal 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, and 93.053 (Aging Cluster)
16,360,290
                         
14,312,065
                      
    
Federal Grantor/Pass-Through 
Grantor/Program or Cluster Title 
(Direct or Indirect) (1)

See Notes to Schedule of Expenditures of Federal Awards 
 
 
 
 
 
 
 7 
County of Orange, California 
Schedule of Expenditures of Federal Awards 
Year Ended June 30, 2021 
 
 
Federal Financial
Assistance 
    
Pass-Through 
    
Amounts
Listing/Federal
Entity Identifying  
Pass-Through 
Passed-Through 
CFDA Number
Number (2)
Entity's Name 
Expenditures
To Subrecipients
County Department
    
Federal Grantor/Pass-Through 
Grantor/Program or Cluster Title 
(Direct or Indirect) (1)
Public Health Emergency Preparedness (PHEP) (Indirect)
93.069
17-10179 A01
CA Dept. of Public Health
1,668,273
$                         
-
$                                  
Health Care Agency
Medicare Enrollment Assistance Program
Medicare Improvements for Patients and Provider Act (MIPPA) (Indirect)
93.071
MI-1819-22; MI-2021-22
CA Dept. of Aging
160,602
                               
136,542
                            
OC Community Resources
Guardianship Assistance
FEDGAP Assistance (Indirect)
93.090
68-0287677
CA Dept. of Social Services
1,445,052
                            
-
                                         
Social Services Agency
Guardianship Assistance (Indirect)
93.090
68-0287677
CA Dept. of Social Services
105,662
                               
-
                                         
Social Services Agency
Subtotal 93.090
1,550,714
                           
-
                                         
Project Grants and Cooperative Agreements for Tuberculosis Control Programs
TB Local Assistance (Base Award) (Indirect)
93.116
2030BASE00
CA Dept. of Public Health
612,545
                               
-
                                         
Health Care Agency
Projects for Assistance in Transition from Homelessness (PATH)
Projects for Assistance in Transition from Homelessness (PATH) Grant (Indirect)
93.150
68-0317191
CA Dept. of Health Care Services
547,404
                               
547,404
                            
Health Care Agency
Immunization Cooperative Agreements
Pediatric Immunization - Immunization Assistance Program (IAP) (Indirect)
93.268
17-10336 A02
CA Dept. of Public Health
975,383
                               
-
                                         
Health Care Agency
COVID-19 Pediatric Immunization - Immunization Assistance Program (IAP) (Indirect)
93.268
17-10336 A02
CA Dept. of Public Health
399,684
                               
-
                                         
Health Care Agency
Subtotal 93.268
1,375,067
                           
-
                                         
Epidemiology and Laboratory Capacity for Infectious Disease (ELC)
Enhanced Gonorrhea Isolate Surveillance Project (eGISP) (Indirect)
93.323
0187.2308
Public Health Foundation Enterprises, Inc.
36,615
                                 
-
                                         
Health Care Agency
COVID-19 ELC Enhancing Detection Expanding Funding (Indirect)
93.323
COVID-19ELC88
CA Dept. of Public Health
19,512,543
                         
1,785,424
                        
Health Care Agency
COVID-19 ELC Enhancing Detection Funding (Indirect)
93.323
COVID-19ELC30
CA Dept. of Public Health
5,946,849
                            
1,731,239
                        
Health Care Agency
COVID-19 Public Health Foundation Enterprises, Inc. DBA Heluna Health (COVID19 
-
                                         
ELC Cares) (Indirect)
93.323
0187.3480
Public Health Foundation Enterprises, Inc. DBA Heluna Health
1,377,156
                            
-
                                         
Health Care Agency
Subtotal 93.323
26,873,163
                         
3,516,663
                        
State Health Insurance Assistance Program
Health Insurance Counseling and Advocacy Program (Indirect)
93.324
HI-2021-22
CA Dept. of Aging
189,870
                               
170,885
                            
OC Community Resources
COVID-19 Public Health Emergency Response: Cooperative Agreement for Emergency 
Response: Public Health Crisis Response (Indirect)
93.354
6 NU90TP922071-01-02
CA Dept. of Public Health
33
                                         
-
                                         
Health Care Agency
Cancer Detection and Diagnosis Research
Every Woman Counts (EWC) (Indirect)
93.394
16-93230 A01
CA Dept. of Public Health
25,000
                                 
-
                                         
Health Care Agency
MaryLee Allen Promoting Safe and Stable Families Program
Family Preservation (Indirect)
93.556
68-0287677
CA Dept. of Social Services
2,079,871
                            
-
                                         
Social Services Agency
Temporary Assistance for Needy Families
CalWORKs (Indirect)
93.558
68-0287677
CA Dept. of Social Services
38,652,867
                         
-
                                         
Social Services Agency
CalWORKs Admin (Indirect)
93.558
68-0287677
CA Dept. of Social Services
109,976,388
                       
-
                                         
Social Services Agency
CalWORKs-CalWIN (Indirect)
93.558
68-0287677
CA Dept. of Social Services
132,101
                               
-
                                         
Social Services Agency
Subtotal 93.558 
148,761,356
                       
-
                                         
Child Support Enforcement
Child Support Enforcement Program (Indirect)
93.563
2001CACSES
CA Dept. of Child Support Services
32,916,255
                         
-
                                         
Child Support Services
Support Enforcement Incentive Fund (Indirect)
93.563
2001CACSES
CA Dept. of Child Support Services
2,656,669
                            
-
                                         
Child Support Services
Subtotal 93.563
35,572,924
                         
-
                                         
Child Support Enforcement Research
Discretionary Grant (Indirect)
93.564
90FD0210-01-00
CA Dept. of Child Support Services
233,326
                               
-
                                         
Child Support Services
Refugee and Entrant Assistance State/Replacement Designee Administered Programs
Refugee Cash Assistance (Indirect)
93.566
68-0287677
CA Dept. of Social Services
54,901
                                 
-
                                         
Social Services Agency
Refugee Employment Social Services (Indirect)
93.566
RESS 1804, ORSA 1803, RESS 1903, ORSA 1903, ORSA 2003
CA Dept. of Social Services
469,440
                               
-
                                         
Social Services Agency
Welfare Aid to Refugees (Indirect)
93.566
68-0287677
CA Dept. of Social Services
103,768
                               
-
                                         
Social Services Agency
Subtotal 93.566
628,109
                               
-
                                         
Community-Based Child Abuse Prevention Grants
Community Based Child Abuse Prevention (Indirect)
93.590
68-0287677
CA Dept. of Social Services
157,700
                               
-
                                         
Social Services Agency
Adoption and Legal Guardianship Incentive Payments
Adoption Incentive (Indirect)
93.603
68-0287677
CA Dept. of Social Services
239,860
                               
-
                                         
Social Services Agency
Support for Ombudsman and Beneficiary Counseling Programs for States Participating in 
Financial Alignment Model Demonstrations for Dually Eligible Individuals
SHIP Options Counseling for Medicare/Medicaid-Financial Alignment (Indirect)
93.634
FA-1718-22, FA-2021-22
CA Dept. of Aging
36,106
                                 
33,768
                              
OC Community Resources
Stephanie Tubbs Jones Child Welfare Services Program
Child Welfare System Title IV-B (Indirect)
93.645
68-0287677
CA Dept. of Social Services
1,813,286
                            
-
                                         
Social Services Agency
Foster Care Title IV-E
Children Welfare System Title IV-E (Indirect)
93.658
1946001347 A7
CA Dept. of Social Services
1,790,306
                            
-
                                         
Probation
Children Welfare System Title IV-E (Indirect)
93.658
68-0287677
CA Dept. of Social Services
34,525,228
                         
-
                                         
Social Services Agency
Out of State Youth Title IV-E (Indirect)
93.658
68-0287677
CA Dept. of Social Services
1,925
                                    
-
                                         
Social Services Agency
Title IV Federally Funded Dependency Representation Program (Indirect)
93.658
19-2038
CA Dept. of Social Services
500,000
                               
-
                                         
Public Defender
Welfare Aid to Children in Boarding Homes (Indirect)
93.658
68-0287677
CA Dept. of Social Services
16,046,790
                         
7,617,047
                        
Social Services Agency
Subtotal 93.658
52,864,249
                         
7,617,047

See Notes to Schedule of Expenditures of Federal Awards 
 
 
 
 
 
 
 8 
County of Orange, California 
Schedule of Expenditures of Federal Awards 
Year Ended June 30, 2021 
 
 
Federal Financial
Assistance 
    
Pass-Through 
    
Amounts
Listing/Federal
Entity Identifying  
Pass-Through 
Passed-Through 
CFDA Number
Number (2)
Entity's Name 
Expenditures
To Subrecipients
County Department
    
Federal Grantor/Pass-Through 
Grantor/Program or Cluster Title 
(Direct or Indirect) (1)
Adoption Assistance
Adoption Assistance (Indirect)
93.659
68-0287677
CA Dept. of Social Services
28,990,069
$                       
-
$                                       
Social Services Agency
Adoptions (Indirect)
93.659
68-0287677
CA Dept. of Social Services
2,306,382
                            
-
                                         
Social Services Agency
Subtotal 93.659
31,296,451
                         
-
                                         
Social Services Block Grant (Indirect)
93.667
68-0287677
CA Dept. of Social Services
10,756,743
                         
-
                                         
Social Services Agency
John H. Chafee Foster Care Program for Successful Transition to Adulthood
Independent Living Skills (Indirect)
93.674
68-0287677
CA Dept. of Social Services
454,349
                               
-
                                         
Social Services Agency
Ending the HIV Epidemic: A Plan for America-Ryan White HIV/AIDS Program Parts A and B
HRSA Ending the HIV Epidemics (Direct)
93.686
166,937
                               
33,507
                              
Health Care Agency
Children's Health Insurance Program
CA Children Services (CCS) Optional Targeted Low Income Children Program (Indirect)
93.767
CA Dept. of Health Care Services
664,140
                               
-
                                         
Health Care Agency
Medical Assistance Program
CA Children Services (CCS) Medi-Cal (Indirect)
93.778
CA Dept. of Health Care Services
2,599,059
                            
-
                                         
Health Care Agency
Child Health and Disability Prevention (CHDP) Program Title XIX (Indirect)
93.778
202030
CA Dept. of Health Care Services
335,858
                               
-
                                         
Health Care Agency
Childhood Lead Poisoning Prevention Program (CLPPP) (Indirect)
93.778
20-10535
CA Dept. of Public Health
89,558
                                 
-
                                         
Health Care Agency
Child Welfare Services-Health (Indirect)
93.778
68-0287677
CA Dept. of Social Services
2,735,944
                            
-
                                         
Social Services Agency
Children in Foster Care Title XIX-Administrative Expenses (Indirect)
93.778
202030
CA Dept. of Health Care Services
44,425
                                 
-
                                         
Health Care Agency
Children in Foster Care Title XIX-Health Care Program for Children in Foster
Care (HCPCFC) (Indirect)
93.778
202030
CA Dept. of Health Care Services
512,566
                               
-
                                         
Health Care Agency
Children in Foster Care Title XIX-Health Care Program for Children in Foster Care (HCPCFC)
Caseload Relief (Indirect)
93.778
202030
CA Dept. of Health Care Services
159,802
                               
-
                                         
Health Care Agency
County Services Block Grant and Adult Protective Services-Health (Indirect)
93.778
68-0287677
CA Dept. of Social Services
4,050,289
                            
-
                                         
Social Services Agency
HCPCFC Psychotropic Medication Monitoring and Oversight (PMM&O) (Indirect)
93.778
202030
CA Dept. of Health Care Services
76,772
                                 
-
                                         
Health Care Agency
Medi-Cal (Indirect)
93.778
MCAC 2020-21-07
CA Dept. of Health Care Services
111,648,329
                       
-
                                         
Social Services Agency
Medi-Cal CalWIN (Indirect)
93.778
68-0287677
CA Dept. of Social Services
1,634,577
                            
-
                                         
Social Services Agency
Medi-Cal In-Home Supportive Services (Indirect)
93.778
68-0287677
CA Dept. of Social Services
15,005,552
                         
-
                                         
Social Services Agency
COVID-19 Medi-Cal In-Home Support Services (Indirect)
93.778
68-0287677
CA Dept. of Social Services
23,121
                                 
-
                                         
Social Services Agency
Medi-Cal In-Home Supportive Services Admin (Indirect)
93.778
68-0287677
CA Dept. of Social Services
11,674,365
                         
-
                                         
Social Services Agency
COVID-19 Medi-Cal In-Home Support Services Admin (Indirect)
93.778
68-0287677
CA Dept. of Social Services
8,318
                                    
-
                                         
Social Services Agency
Subtotal 93.778 (Medicaid Cluster)
150,598,535
                       
-
                                         
National Bioterrorism Hospital Preparedness Program
Hospital Preparedness Program (HPP) (Indirect)
93.889
17-10179 A01
CA Dept. of Public Health
526,345
                               
-
                                         
Health Care Agency
COVID-19 HPP Supplemental (Indirect)
93.889
COVID-19-3002
CA Dept. of Public Health
236,738
                               
-
                                         
Health Care Agency
Subtotal 93.889
763,083
                               
-
                                         
HIV Emergency Relief Project Grants
Minority AIDS Initiative (MAI) (Direct)
93.914
502,607
                               
434,463
                            
Health Care Agency
Ryan White Part A (Direct)
93.914
5,977,796
                            
2,383,300
                        
Health Care Agency
COVID-19 Ryan White Part A (Direct)
93.914
173,270
                               
167,449
                            
Health Care Agency
Subtotal 93.914
6,653,673
                           
2,985,212
                        
HIV Care Formula Grants
Care Services (Indirect)
93.917
18-10880
CA Dept. of Public Health, Office of AIDS
1,934,107
                            
228,954
                            
Health Care Agency
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease
Ryan White Part C (HIV Primary Care) (Direct)
93.918
717,663
                               
-
                                         
Health Care Agency
COVID-19 Ryan White HIV/AIDS Program Part C EIS COVID-19 Response (Direct)
93.918
75,392
                                 
-
                                         
Health Care Agency
Subtotal 93.918
793,055
                               
-
                                         
HIV Prevention Activities Health Department Based
Integrated Programs to Support Ending the HIV Epidemic (CDC EHE) (Indirect)
93.940
20-10748
CA Dept. of Public Health, Office of AIDS
328,934
                               
-
                                         
Health Care Agency
Prevention, Testing and Partner Services (Indirect)
93.940
18-10764
CA Dept. of Public Health, Office of AIDS
807,408
                               
86,117
                              
Health Care Agency
Subtotal 93.940
1,136,342
                           
86,117
                              
Block Grants for Community Mental Health Services
Substance Abuse and Mental Health Services Administration (SAMHSA), 
Community Mental Health Services Block Grant (MHBG) (Indirect)
93.958
68-0317191
CA Dept. of Health Care Services
3,482,645
                            
1,901,725
                        
Health Care Agency
Block Grants for Prevention and Treatment of Substance Abuse
Substance Abuse Prevention and Treatment Block Grant (SABG) (Indirect)
93.959
18-95262
CA Dept. of Health Care Services
16,761,059
                         
6,414,312
                        
Health Care Agency
Sexually Transmitted Diseases (STD) Prevention and Control Grants
STD Surveillance Network (SSuN) (Indirect)
93.977
19-10647
CA Dept. of Public Health
151,981
                               
Health Care Agency
Maternal and Child Health Services Block Grant to the States
Adolescent Family Life Program (AFLP) Title V and XIX (Indirect)
93.994
202030
CA Dept. of Public Health
132,882
                               
-
                                         
Health Care Agency
Maternal, Child Health, and Adolescent Health (MCAH) (Indirect)
93.994
202030
CA Dept. of Public Health
782,274
                               
32,000
                              
Health Care Agency
Subtotal 93.994
915,156
                               
32,000
                              
Subtotal - U.S. Department of Health and Human Services
518,278,004
                       
38,016,201

See Notes to Schedule of Expenditures of Federal Awards 
 
 
 
 
 
 
 9 
County of Orange, California 
Schedule of Expenditures of Federal Awards 
Year Ended June 30, 2021 
 
 
Federal Financial
Assistance 
  
Pass-Through 
  
Amounts
Listing/Federal
Entity Identifying  
Pass-Through 
Passed-Through 
CFDA Number
Number (2)
Entity's Name 
Expenditures
To Subrecipients
County Department
    
Federal Grantor/Pass-Through 
Grantor/Program or Cluster Title 
(Direct or Indirect) (1)
U.S. Department of Homeland Security
Disaster Grants-Public Assistance (Presidentially Declared Disasters)
COVID-19 FEMA Public Assistance Grant - Disaster DR-4482  (Indirect)
97.036
FEMA-4482-DR-CA, Cal OES ID 0529-00000
CA Office of Emergency Services
19,786,454
$                       
-
$                                       
OC Public Works
Emergency Management Performance Grants
2019 Emergency Management Performance Grants (Indirect)
97.042
2019-0003
CA Office of Emergency Services
412,736
                               
289,566
                            
Sheriff-Coroner
2020 Emergency Management Performance Grant (EMPG) (Indirect)
97.042
2020-0006
CA Office of Emergency Services
98,564
                                 
-
                                         
Sheriff-Coroner
COVID-19 2020 Emergency Management Performance Grant (EMPG)-Supplemental (Indirect)
97.042
2020-0019
CA Office of Emergency Services
57,121
                                 
-
                                         
Sheriff-Coroner
Subtotal 97.042
568,421
                               
289,566
                            
Homeland Security Grant Program
2018 Homeland Security Grant Program (HSGP) (Indirect)
97.067
2018-0054
CA Office of Emergency Services
1,374,135
                            
-
                                         
Sheriff-Coroner
2018 Operation Stonegarden Supplemental Grant (Indirect)
97.067
2018-0054/PO 561316
San Diego County Sheriff's Department
118,596
                               
-
                                         
Sheriff-Coroner
2019 Homeland Security Grant Program (HSGP) (Indirect)
97.067
2019-0035
CA Office of Emergency Services
1,588,404
                            
-
                                         
Sheriff-Coroner
2019 Operation Stonegarden Supplemental Grant (Indirect)
97.067
2019-0035/PO 564136
San Diego County Sheriff's Department
58,627
                                 
-
                                         
Sheriff-Coroner
Homeland Security Grant Program (HSGP) (Indirect)
97.067
2019-0035
CA Office of Emergency Services
240,000
                               
-
                                         
Health Care Agency
Subtotal 97.067
3,379,762
                           
-
                                         
TSA: National Explosives Detection Canine Team Program (Direct)
97.U01
227,250
                               
-
                                         
John Wayne Airport
COVID-19 TSA: Airport Reimbursement for COVID-19 Cleaning & Sanitization Activities (Direct)
97.U02
89,037
                                 
-
                                         
John Wayne Airport
Subtotal - U.S. Department of Homeland Security
24,050,924
                         
289,566
                            
U.S. Department of Housing and Urban Development
Community Development Block Grants/Entitlement Grants
Community Development Block Grant (Direct)
14.218
2,396,724
                            
1,649,486
                        
OC Community Resources
COVID-19 CARES ACT Community Development Block Grant (Direct)
14.218
1,221,724
                            
1,004,213
                        
OC Community Resources
COVID-19 CARES ACT Community Development Block Grant (KCCARES3) (Direct)
14.218
69,381
                                 
-
                                         
OC Community Resources
Subtotal 14.218 (CDBG - Entitlement Grants Cluster)
3,687,829
                           
2,653,699
                        
Emergency Solutions Grant Program
Emergency Shelter Grant Program (Direct)
14.231
135,059
                               
124,923
                            
OC Community Resources
COVID-19 CARES ACT Emergency Shelter Grant Program (ESG CV1) (Direct)
14.231
5,270,740
                            
5,188,438
                        
OC Community Resources
COVID-19 Emergency Solutions Grant Coronavirus (ESG-CV) (Indirect)
14.231
20-ESGCV1-00008
CA Dept. of Housing and Community Development
2,716,014
                            
2,694,442
                        
Health Care Agency
Emergency Solutions Grant Program (Indirect)
14.231
 
19-ESG-13117, 18-ESG-12337 Amendment #1
CA Dept. of Housing and Community Development
808,786
                               
791,780
                            
Health Care Agency
Subtotal 14.231
8,930,599
                           
8,799,583
                        
HOME Investment Partnerships Program 
HOME Investment Partnerships Program (Direct)
14.239
297,379
                               
-
                                         
OC Community Resources
COVID-19 CARES ACT HOME Investment Partnerships Program (Direct)
14.239
27,192
                                 
-
                                         
OC Community Resources
Subtotal 14.239
324,571
                               
-
                                         
Housing Opportunities for Persons with AIDS
Housing Opportunities for Persons with AIDS (HOPWA) (Indirect)
14.241
9580.F
City of Anaheim
652,277
                               
609,605
                            
Health Care Agency
COVID-19 Housing Opportunities for Persons with AIDS (HOPWA) - CARES (Indirect)
14.241
9580.D
City of Anaheim
262,900
                               
245,701
                            
Health Care Agency
Subtotal 14.241
915,177
                               
855,306
                            
Continuum of Care Program
Continuum of Care (CoC) - Planning Grant (Direct)
14.267
665,650
                               
-
                                         
Health Care Agency
Continuum of Care (CoC) - Rental Assistance Grant (Direct)
14.267
10,019,888
                         
-
                                         
OC Community Resources
Coordinated Entry System (CES) Grant (Direct)
14.267
1,103,861
                            
472,888
                            
Health Care Agency
Subtotal 14.267
11,789,399
                         
472,888
                            
Section 8 Housing Choice Vouchers
Family Self Sufficiency Program Evaluation (Indirect)
14.871
GS-10F-0245N
MDRC
1,983
                                    
-
                                         
OC Community Resources
Section 8 Housing Choice Vouchers (Direct)
14.871
163,846,527
                       
-
                                         
OC Community Resources
COVID-19 CARES ACT Section 8 Housing Choice Vouchers (Direct)
14.871
7,866,691
                            
-
                                         
OC Community Resources
Mainstream Vouchers
Mainstream Vouchers (Direct)
14.879
900,057
                               
-
                                         
OC Community Resources
COVID-19 CARES ACT Mainstream Vouchers (Direct)
14.879
447,637
                               
-
                                         
OC Community Resources
Subtotal 14.871 and 14.879 (Housing Voucher Cluster)
173,062,895
                       
-
                                         
Family Self-Sufficiency Program
Family Self Sufficiency Program Coordinator (Direct)
14.896
334,321
                               
-
                                         
OC Community Resources
Subtotal - U.S. Department of Housing and Urban Development
199,044,791
                       
12,781,476
                      
U.S. Department of the Interior
Payments in Lieu of Taxes (PILT) (Direct)
15.226
131,466
                               
-
                                         
Auditor-Controller
Subtotal - U.S. Department of the Interior
131,466
                               
-

See Notes to Schedule of Expenditures of Federal Awards 
 
 
 
 
 
 
 10 
County of Orange, California 
Schedule of Expenditures of Federal Awards 
Year Ended June 30, 2021 
 
 
Federal Financial
Assistance 
  
Pass-Through 
  
Amounts
Listing/Federal
Entity Identifying  
Pass-Through 
Passed-Through 
CFDA Number
Number (2)
Entity's Name 
Expenditures
To Subrecipients
County Department
    
Federal Grantor/Pass-Through 
Grantor/Program or Cluster Title 
(Direct or Indirect) (1)
U.S. Department of Justice
Crime Victim Assistance
Child Abuse Treatment Services (Indirect)
16.575
AT19050300
CA Office of Emergency Services
191,968
$                             
191,968
$                         
Social Services Agency
County Victim Services (XC) Program (Indirect)
16.575
XC19020300, XC20030300
CA Office of Emergency Services
730,019
                               
730,019
                            
County Executive Office
Human Trafficking Advocacy Program (Indirect)
16.575
HA19020300, HA20030300
CA Office of Emergency Services
163,086
                               
163,086
                            
District Attorney
Unserved/Underserved Victim Advocacy and Outreach Program (Indirect)
16.575
UV19040300, UV20050300
CA Office of Emergency Services
179,835
                               
179,835
                            
County Executive Office
Victim Witness Assistance Program (Indirect)
16.575
VW19380300, VW20390300
CA Office of Emergency Services
2,170,714
                            
2,170,714
                        
County Executive Office
Subtotal 16.575 
3,435,622
                           
3,435,622
                        
Violence Against Women Formula Grants
Victim Witness Assistance Program (Indirect)
16.588
VW19380300, VW20390300
CA Office of Emergency Services
511,156
                               
511,156
                            
County Executive Office
Edward Byrne Memorial Justice Assistance Grant Program
2017 Edward Byrne Memorial Justice Assistance Grant (JAG) (Direct)
16.738
121,318
                               
83,683
                              
Sheriff-Coroner
2018 Edward Byrne Memorial Justice Assistance Grant (JAG) (Direct)
16.738
194,870
                               
153,961
                            
Sheriff-Coroner
2019 Edward Byrne Memorial Justice Assistance Grant (JAG) (Direct)
16.738
122,950
                               
122,950
                            
Sheriff-Coroner
2020 Edward Byrne Memorial Justice Assistance Grant (JAG) (Direct)
16.738
22,733
                                 
22,733
                              
Sheriff-Coroner
2019 Mental Health Training Grant  (Indirect)
16.738
BSCC 0002-18 MH
Board of State and Community Corrections
51,367
                                 
-
                                         
Sheriff-Coroner
Subtotal 16.738
513,238
                               
383,327
                            
DNA Backlog Reduction Program
2018 DNA Backlog Reduction Grant (Direct)
16.741
180,668
                               
-
                                         
Sheriff-Coroner
2019 DNA Backlog Reduction Grant (Direct)
16.741
103,426
                               
-
                                         
Sheriff-Coroner
2020 DNA Backlog Reduction Grant (Direct)
16.741
26,045
                                 
-
                                         
Sheriff-Coroner
Subtotal 16.741
310,139
                               
-
                                         
Paul Coverdell Forensic Sciences Improvement Grant Program
2019 Paul Coverdell Forensic Science Improvement Program (Indirect)
16.742
CQ19 15 0300
CA Office of Emergency Services
112,817
                               
-
                                         
Sheriff-Coroner
National Sexual Assault Kit Initiative 
Orange County District Attorney Sexual Assault Kit Initiative (Direct)
16.833
478,019
                               
2,129
                                
District Attorney
Orange County District Attorney Sexual Assault Kit Initiative (Direct)
16.833
41,412
                                 
-
                                         
Sheriff-Coroner
Subtotal 16.833
519,431
                               
2,129
                                
Comprehensive Opioid, Stimulant, and Substance Abuse Program (COSSAP) (Direct)
16.838
12,257
                                 
-
                                         
Health Care Agency
Equitable Sharing Program
Department of Justice Forfeiture Program (Direct)
16.922
182,889
                               
-
                                         
District Attorney
Regional Narcotics Suppression Program (RNSP) Forfeitures (Direct)
16.922
618,524
                               
-
                                         
Sheriff-Coroner
Sheriff's Narcotic Program (SNP) Forfeitures (Direct)
16.922
795,762
                               
-
                                         
Sheriff-Coroner
Sheriff's Narcotic Program (SNP) Forfeitures - RNSP (Direct)
16.922
928,155
                               
-
                                         
Sheriff-Coroner
Subtotal 16.922
2,525,330
                           
-
                                         
OC Regional Computer Forensics Laboratory (OCRCFL) (Direct)
16.U01
51,649
                                 
-
                                         
District Attorney
Orange County Drug Enforcement Task Force (Direct)
16.U02
19,180
                                 
-
                                         
District Attorney
Subtotal 16.UNKNOWN
70,829
                                 
-
                                         
Subtotal - U.S. Department of Justice
8,010,819
                           
4,332,234
                        
U.S. Department of Labor
Senior Community Service Employment Program
Title V - Senior Community Services Employment Program (Indirect)
17.235
TV-2021-22
CA Dept. of Aging
839,268
                               
801,351
                            
OC Community Resources
WIOA Adult Program
Workforce Investment Act Title I Adult (2018) (Indirect)
17.258
K9110040
CA Employment Development Dept.
119,354
                               
-
                                         
OC Community Resources
Workforce Investment Act Title I Adult (2019) (Indirect)
17.258
AA011023
CA Employment Development Dept.
1,411,284
                            
1,156,732
                        
OC Community Resources
Workforce Investment Act Title I Adult (2020) (Indirect)
17.258
AA111023
CA Employment Development Dept.
949,224
                               
485,920
                            
OC Community Resources
WIOA Youth Activities
Workforce Investment Act Title I Youth (2019) (Indirect)
17.259
AA011023
CA Employment Development Dept.
768,375
                               
677,582
                            
OC Community Resources
Workforce Investment Act Title I Youth (2020) (Indirect)
17.259
AA111023
CA Employment Development Dept.
1,421,727
                            
697,583
                            
OC Community Resources
WIOA Dislocated Worker Formula Grants
Workforce Investment Act Title I Dislocated Worker (2019) (Indirect)
17.278
AA011023
CA Employment Development Dept.
3,083,966
                            
1,945,431
                        
OC Community Resources
Workforce Investment Act Title I Dislocated Worker (2020) (Indirect)
17.278
AA111023
CA Employment Development Dept.
488,524
                               
-
                                         
OC Community Resources
Subtotal 17.258, 17.259, and 17.278 (WIOA Cluster)
8,242,454
                           
4,963,248
                        
Subtotal - U.S. Department of Labor
9,081,722
                           
5,764,599
                        
U.S. Department of Transportation
Airport Improvement Program and COVID-19 Airports Programs
FAA: Airport Improvement Programs Grant 46, 47, 48, 50 (Direct)
20.106
5,703,599
                            
-
                                         
John Wayne Airport
COVID-19 FAA: Coronavirus Aid, Relief, and Economic Security Act (CARES) Grant 49 (Direct)
20.106
10,077,000
                         
-
                                         
John Wayne Airport
COVID-19 FAA: Airports Coronavirus Response Grant Program (ACRGP) Grant 51 (JWA Expenses) (Direct)
20.106
9,933,924
                            
-
                                         
John Wayne Airport
COVID-19 FAA: Airports Coronavirus Response Grant Program (ACRGP) Grant 52 (Concessions Revenue) (Direct)
20.106
1,103,698
                            
-
                                         
John Wayne Airport
Subtotal 20.106
26,818,221
                         
-

See Notes to Schedule of Expenditures of Federal Awards 
 
 
 
 
 
 
 11 
County of Orange, California 
Schedule of Expenditures of Federal Awards 
Year Ended June 30, 2021 
 
 
Federal Financial
Assistance 
    
Pass-Through 
    
Amounts
Listing/Federal
Entity Identifying  
Pass-Through 
Passed-Through 
CFDA Number
Number (2)
Entity's Name 
Expenditures
To Subrecipients
County Department
    
Federal Grantor/Pass-Through 
Grantor/Program or Cluster Title 
(Direct or Indirect) (1)
Highway Planning and Construction
Highway Bridge Program (HBP) BR. No. 55C-0172 (Modjeska Canyon Road) (Indirect)
20.205
5955(094)
CA Dept. of Transportation
63,356
$                               
-
$                                       
OC Public Works
Highway Bridge Program (HBP) BR. No. 55C-0174 (Silverado Canyon Road 1.6 miles east of
of Santiago Canyon Road) (Indirect)
20.205
5955(095)
CA Dept. of Transportation
64,820
                                 
-
                                         
OC Public Works
Highway Bridge Program (HBP) BR. No. 55C-0177 (Silverado Canyon Road 4.4 miles east
of Santiago Canyon Road) (Indirect)
20.205
5955(096)
CA Dept. of Transportation
55,425
                                 
-
                                         
OC Public Works
Highway Safety Improvement Program HSIPL - 5955 (101) (Santiago Canyon Road  
- CONSTRUCTION - from Live Oak Canyon to SR241/SR261)  (Indirect)
20.205
5955(101)
CA Dept. of Transportation
1,510,028
                            
-
                                         
OC Public Works
OC Bike Loop, Segment O, P, Q - ATPL - 5955 (112) (Indirect)
20.205
5955 (112)
CA Dept. of Transportation
434,242
                               
-
                                         
OC Public Works
OC Loop Carbon Canyon Segment D - PRELIMINARY ENGINEERING - ATPL - 5955 (092) (Indirect)
20.205
5955 (092)
CA Dept. of Transportation
234,757
                               
-
                                         
OC Public Works
OC Loop Carbon Canyon Segment D - RIGHT OF WAY - ATPL - 5955 (092) (Indirect)
20.205
5955 (092)
CA Dept. of Transportation
97,322
                                 
-
                                         
OC Public Works
Subtotal 20.205 (Highway Planning and Construction Cluster)
2,459,950
                           
-
                                         
State and Community Highway Safety
2019 OTS- STEP (Selective Traffic Enforcement Program) (Indirect)
20.600
PT20096
CA Office of Traffic Safety
45,324
                                 
-
                                         
Sheriff-Coroner
2020 OTS- STEP (Selective Traffic Enforcement Program) (Indirect)
20.600
PT21092
CA Office of Traffic Safety
99,355
                                 
-
                                         
Sheriff-Coroner
National Priority Safety Programs
2020 OTS- STEP (Selective Traffic Enforcement Program) (Indirect)
20.616
PT21092
CA Office of Traffic Safety 
3,964
                                    
-
                                         
Sheriff-Coroner
2019 Drug Prevalence in DUI Drivers (Indirect)
20.616
DI20011
CA Office of Traffic Safety 
54,779
                                 
-
                                         
Sheriff-Coroner
2020 Drug Prevalence in DUI Drivers (Indirect)
20.616
DI21017
CA Office of Traffic Safety 
60,406
                                 
-
                                         
Sheriff-Coroner
Alcohol and Drug Impaired Driver Vertical Prosecution Program (Indirect)
20.616
DI20009, DI21015
CA Office of Traffic Safety 
852,182
                               
-
                                         
District Attorney
California Traffic Safety Resource Prosecutor Training Network (Indirect)
20.616
DI20010, DI21016
CA Office of Traffic Safety 
731,903
                               
-
                                         
District Attorney
Subtotal 20.600 and 20.616 (Highway Safety Cluster)
1,847,913
                           
-
                                         
Minimum Penalties for Repeat Offenders for Driving While Intoxicated
2019 OTS- STEP (Selective Traffic Enforcement Program) (Indirect)
20.608
PT20096
CA Office of Traffic Safety
110,442
                               
-
                                         
Sheriff-Coroner
2020 OTS- STEP (Selective Traffic Enforcement Program) (Indirect)
20.608
PT21092
CA Office of Traffic Safety
136,431
                               
-
                                         
Sheriff-Coroner
Subtotal 20.608
246,873
                               
-
                                         
Subtotal - U.S. Department of Transportation
31,372,957
                         
-
                                         
U.S. Department of the Treasury
Equitable Sharing
Department of Treasury Forfeiture Program (Direct)
21.016
3
                                            
-
                                         
District Attorney
Regional Narcotics Suppression Program (RNSP) Forfeitures (Direct)
21.016
6,735
                                    
-
                                         
Sheriff-Coroner
Sheriff's Narcotics Program (SNP) Forfeitures (Direct)
21.016
51,287
                                 
-
                                         
Sheriff-Coroner
Sheriff's Narcotics Program (SNP) Forfeitures - RNSP (Direct)
21.016
184
                                       
-
                                         
Sheriff-Coroner
Subtotal  21.016
58,209
                                 
-
                                         
Coronavirus Relief Fund
COVID-19 Coronavirus Relief Fund (Direct)
21.019
290,470
                               
                    -  
Assessor
COVID-19 Coronavirus Relief Fund (Direct)
21.019
523,799
                               
                    -  
Auditor-Controller
COVID-19 Coronavirus Relief Fund (Direct)
21.019
1,754,235
                            
                    -  
Child Support Services
COVID-19 Coronavirus Relief Fund (Direct)
21.019
152,935
                               
                    -  
Clerk of the Board
COVID-19 Coronavirus Relief Fund (Direct)
21.019
429,397
                               
                    -  
Clerk-Recorder
COVID-19 Coronavirus Relief Fund (Direct)
21.019
990,207
                               
                    -  
County Counsel
COVID-19 Coronavirus Relief Fund (Direct)
21.019
11,521,606
                         
1,770,000
                        
County Executive Office
COVID-19 Coronavirus Relief Fund (Direct)
21.019
2,491,840
                            
                    -  
District Attorney
COVID-19 Coronavirus Relief Fund (Direct)
21.019
187,537,543
                       
37,946,157
                      
Health Care Agency
COVID-19 Coronavirus Relief Fund (Direct)
21.019
60,468,985
                         
54,472,427
                      
OC Community Resources
COVID-19 Coronavirus Relief Fund (Direct)
21.019
7,019,754
                            
                    -  
OC Public Works
COVID-19 Coronavirus Relief Fund (Direct)
21.019
2,673,778
                            
                    -  
Probation
COVID-19 Coronavirus Relief Fund (Direct)
21.019
2,027,742
                            
                    -  
Public Defender
COVID-19 Coronavirus Relief Fund (Direct)
21.019
555,747
                               
                    -  
Registrar of Voters
COVID-19 Coronavirus Relief Fund (Direct)
21.019
78,792,756
                         
                    -  
Sheriff-Coroner
COVID-19 Coronavirus Relief Fund (Direct)
21.019
30,864,204
                         
                    -  
Social Services Agency
COVID-19 Coronavirus Relief Fund (Direct)
21.019
50,050
                                 
                    -  
Treasurer-Tax Collector
COVID-19 Coronavirus Relief Fund - State (Indirect)
21.019
21.019-Coronavirus Relief Fund
CA Department of Finance
69,116,434
                         
                    -  
Health Care Agency
COVID-19 Coronavirus Relief Fund - State (Indirect)
21.019
21.019-Coronavirus Relief Fund
CA Department of Finance
4,392,958
                            
                    -  
Social Services Agency
Subtotal 21.019
461,654,440
                       
94,188,584

See Notes to Schedule of Expenditures of Federal Awards 
 
 
 
 
 
 
 12 
County of Orange, California 
Schedule of Expenditures of Federal Awards 
Year Ended June 30, 2021 
 
 
Federal Financial
Assistance 
  
Pass-Through 
  
Amounts
Listing/Federal
Entity Identifying  
Pass-Through 
Passed-Through 
CFDA Number
Number (2)
Entity's Name 
Expenditures
To Subrecipients
County Department
    
Federal Grantor/Pass-Through 
Grantor/Program or Cluster Title 
(Direct or Indirect) (1)
Emergency Rental Assistance Program
COVID-19 Emergency Rental Assistance Program (ERAP) (Direct)
21.023
30,761,524
$                       
30,246,704
$                    
Health Care Agency
Coronavirus State and Local Fiscal Recovery Funds
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
77,024
                                 
                    -  
Assessor
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
175,978
                               
                    -  
Auditor-Controller
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
271,762
                               
                    -  
Child Support Services
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
7,140
                                    
                    -  
Clerk of the Board
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
23,549
                                 
                    -  
County Counsel
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
2,089,963
                            
                    -  
County Executive Office
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
269,214
                               
                    -  
District Attorney
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
5,482,789
                            
                    -  
Health Care Agency
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
164,091
                               
                    -  
John Wayne Airport
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
1,359,334
                            
292,773
                            
OC Community Resources
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
190,135
                               
                    -  
OC Public Works
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
92,109
                                 
                    -  
OC Waste & Recycling
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
294,147
                               
                    -  
Probation
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
204,417
                               
                    -  
Public Defender
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
39,408
                                 
                    -  
Registrar of Voters
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Direct)
21.027
287,857
                               
                    -  
Sheriff-Coroner
Subtotal 21.027
11,028,917
                         
292,773
                            
Subtotal - U.S. Department of the Treasury
503,503,090
                       
124,728,061
                   
Election Assistance Commission
2018 HAVA Election Security Grants
Help America Vote Act (HAVA) Improve Cyber Security and Infrastructure (Indirect)
90.404
18G27130
Secretary of State
55,000
                                 
-
                                         
Registrar of Voters
Voter's Choice Act (VCA) Implementation (Indirect)
90.404
19S10060
Secretary of State
5,755
                                    
-
                                         
Registrar of Voters
COVID-19 Relief Fund for 2020 Federal election cycle (Indirect)
90.404
20G26130
Secretary of State
4,829,456
                            
-
                                         
Registrar of Voters
Subtotal - Election Assistance Commission
4,890,211
                           
-
                                         
Executive Office of the President
High Intensity Drug Trafficking Areas Program
High Intensity Drug Trafficking Area VIPER (HIDTA) 2019 (Direct)
95.001
15,670
                                 
-
                                         
Sheriff-Coroner
High Intensity Drug Trafficking Area VIPER (HIDTA) 2020 (Direct)
95.001
7,749
                                    
-
                                         
Sheriff-Coroner
Regional Methamphetamine Task Force (OCCLEAN) 2018 Discretional Funds (Direct)
95.001
24,308
                                 
-
                                         
Sheriff-Coroner
High Intensity Drug Trafficking Area RMTF/OCCLEAN (HIDTA) 2020 (Direct)
95.001
92,087
                                 
-
                                         
Sheriff-Coroner
High Intensity Drug Trafficking Area RMTF/OCCLEAN (HIDTA) 2021 (Direct)
95.001
21,370
                                 
-
                                         
Sheriff-Coroner
High Intensity Drug Trafficking Area RNSP (HIDTA) 2019 (Direct)
95.001
453,772
                               
-
                                         
Sheriff-Coroner
High Intensity Drug Trafficking Area RNSP (HIDTA) 2020 (Direct)
95.001
867,515
                               
-
                                         
Sheriff-Coroner
Subtotal - Executive Office of the President
1,482,471
                           
-
                                         
National Foundation on the Arts and the Humanities
Promotion of the Arts Grants to Organizations and Individuals
 
NaLonal Endowment for the Arts (NEA) The Big Read (Indirect)
45.024
1844334-52-C-18
Arts Midwest
15,000
                                 
OC Community Resources
Grants to States
LSTA - From Galaxy to Earth: Learning Adventure (Indirect)
45.310
LS-246140-OLS-20
California State Library
19,936
                                 
-
                                         
OC Community Resources
LSTA - OC Memory Lab (Indirect)
45.310
LS-246140-OLS-20
California State Library
12,360
                                 
-
                                         
OC Community Resources
LSTA - Workforce Partnership Initiative project (Indirect)
45.310
LS-246140-OLS-20
California State Library
5,550
                                    
-
                                         
OC Community Resources
Subtotal 45.310
37,846
                                 
-
                                         
Subtotal - National Foundation on the Arts and the Humanities
52,846
                                 
-
                                         
Total Federal Financial Assistance
1,386,524,956
$                 
186,396,942
$                 
LEGEND:
(1) Indirect refers to Federal monies passed through various non-federal agencies, primarily State of CA agencies.
(2) The State of CA does not assign a pass-through identification number for certain programs passed to the County. 
      Accordingly, a pass-through identification number is not listed for certain indirect programs.

See Notes to Schedule of Expenditures of Federal Awards 
 
 
 
 
 
 
 13 
County of Orange, California 
Supplementary Schedule of Grand Expenditures For Grants Provided by  
the California Health and Human Services Agency, Department of Aging (1) 
Year Ended June 30, 2021 
 
 
Federal Finanal Assistance
Pass-Through
Listing/Federal
Entity's
Federal or State Grantor/Pass-through Entity/County Program Name/Direct or Indirect
CFDA Number (3)
Identifying Number (2)
Federal
State
Total
Federal
State
Total
U.S. Department of  Agriculture
Pass-through the CA Department of Aging:
  State Administrative Matching Grants for the Supplemental Nutrition Assistance Program
     CalFresh Expansion (Indirect)
10.561
CF-1920-22
26,451
$             
26,458
$             
52,909
$             
1,771
$               
1,771
$               
3,542
$               
Total U.S. Department of Agriculture
26,451
               
26,458
               
52,909
               
1,771
                 
1,771
                 
3,542
                 
U.S. Department of Health and Human Services
Pass-through the CA Department of Aging:
  Special Programs for the Aging Title VII, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation
     Title VII-A: Elder Abuse Prevention (Indirect)
93.041
AP-2021-22
37,670
               
-
                          
37,670
               
37,670
               
-
                          
37,670
               
  Special Programs for the Aging Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals
     Title VII-A: Ombudsman (Indirect)
93.042
AP-2021-22
117,072
             
-
                          
117,072
             
116,220
             
-
                          
116,220
             
COVID-19 Title VII-A: Ombudsman (Indirect)
93.042
CARES-22
183,692
             
-
                          
183,692
             
49,721
               
-
                          
49,721
               
  Special Programs for the Aging Title III, Part D, Disease Prevention and Health Promotion Services
     Title III-D: Preventive Health (Indirect)
93.043
AP-2021-22
218,439
             
-
                          
218,439
             
51,845
               
-
                          
51,845
               
  Special Programs for the Aging Title III, Part B, Grants for Supportive Services and Senior Centers
     Title III-B: Senior Supportive Services (Indirect)
93.044
AP-2021-22
3,422,723
         
650,753
             
4,073,476
         
3,155,642
         
650,753
             
3,806,395
         
COVID-19 Title III-B: Senior Supportive Services (Indirect)
93.044
CARES-22
1,404,074
         
-
                          
1,404,074
         
1,120,799
         
-
                          
1,120,799
         
  Special Programs for the Aging Title III, Part C, Nutrition Services
Title III-C1: Congregate Meals for Seniors (Indirect)
93.045
AP-2021-22
2,716,675
         
607,778
             
3,324,453
         
2,686,749
         
607,778
             
3,294,527
         
Title III-C2: Home Delivered Meals for Seniors (Indirect)
93.045
AP-2021-22
2,361,813
         
987,379
             
3,349,192
         
2,367,826
         
987,379
             
3,355,205
         
COVID-19 Title III-C2: Home Delivered Meals for Seniors (Indirect)
93.045
CARES-22
3,369,628
         
-
                          
3,369,628
         
2,748,778
         
-
                          
2,748,778
         
COVID-19 Title III-CMC2: Congregate Meals  (Indirect)
93.045
FFCRA-22
344,033
             
-
                          
344,033
             
308,903
             
-
                          
308,903
             
COVID-19 Title III-HDC2: Home Delivered Meals  (Indirect)
93.045
FFCRA-22
1,158,316
         
-
                          
1,158,316
         
1,158,316
         
-
                          
1,158,316
         
  National Family Caregiver Support, Title III, Part E
     Title III-E: National Family Caregiver Support Program (Indirect)
93.052
AP-2021-22
1,402,753
         
-
                          
1,402,753
         
1,165,531
         
-
                          
1,165,531
         
     COVID-19 Title III-E: National Family Caregiver Support Program (Indirect)
93.052
CARES-22
693,795
             
-
                          
693,795
             
403,153
             
-
                          
403,153
             
  Nutrition Services Incentive Program
     Title III-C1: Nutrition Services Incentive Program (NSIP) (Indirect)
93.053
AP-2021-22
262,932
             
-
                          
262,932
             
262,932
             
-
                          
262,932
             
     Title III-C2: Nutrition Services Incentive Program (NSIP) (Indirect)
93.053
AP-2021-22
726,205
             
-
                          
726,205
             
726,205
             
-
                          
726,205
             
Subtotal 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, and 93.053 (Aging Cluster)
18,419,820
       
2,245,910
         
20,665,730
       
16,360,290
       
2,245,910
         
18,606,200
       
  Medicare Enrollment Assistance Program
     Medicare Improvements for Patients and Provider Act (MIPPA) (Indirect)
93.071
MI-1819-22, MI-2021-22
161,519
             
-
                          
161,519
             
160,602
             
-
                          
160,602
             
  State Health Insurance Assistance Program
     Health Insurance Counseling and Advocacy Program (Indirect)
93.324
HI-2021-22
189,870
             
398,765
             
588,635
             
189,870
             
348,781
             
538,651
             
Support for Ombudsman and Beneficiary Counseling Programs for States Participating in Financial Alignment
Model Demonstrations for Dually Eligible Individuals
     SHIP Options Counseling for Medicare/Medicaid-Financial Alignment (Indirect)
93.634
FA-1718-22, FA-2021-22
38,901
               
-
                          
38,901
               
36,106
               
-
                          
36,106
               
Total U.S. Department of Health and Human Services
18,810,110
       
2,644,675
         
21,454,785
       
16,746,868
       
2,594,691
         
19,341,559
       
U.S. Department of Labor
Pass-through the CA Department of Aging:
  Senior Community Service Employment Program
     Title V - Senior Community Services Employment Program (Indirect)
17.235
TV-2021-22
870,945
             
-
                          
870,945
             
839,268
             
-
                          
839,268
             
Total U.S. Department of Labor
870,945
             
-
                          
870,945
             
839,268
             
-
                          
839,268
             
CA Health and Human Services Agency
Pass-through the CA Department of Aging:
  Long Term Care Ombudsman Program
 
     Special Deposit Fund (SDF)-State Health Facilities Citation Penalties Account
-
                          
137,682
             
137,682
             
-
                          
137,682
             
137,682
             
     Skilled Nursing Facility Quality & Accountability Fund (SNFQAF)
-
                          
185,594
             
185,594
             
-
                          
185,594
             
185,594
             
     Public Health L&C Program Fund
-
                          
39,072
               
39,072
               
-
                          
39,072
               
39,072
               
     Dignity at Home Fall Prevention
-
                          
143,750
             
143,750
             
-
                          
6,658
                 
6,658
                 
Total CA Health and Human Services Agency
-
                          
506,098
             
506,098
             
-
                          
369,006
             
369,006
             
Total
19,707,506
$     
3,177,231
$       
22,884,737
$     
17,587,907
$     
2,965,468
$       
20,553,375
$     
(1) All federal and state grants provided to the County of Orange, CA by the CA Health and Human Services Agency, Department of Aging.
(2) The State of CA does not assign a pass-through identification number for certain programs passed to the County.  Accordingly, a pass-through identification number is not listed for certain indirect programs.
(3) State only funded programs do not have a federal CFDA number.
Grant Awards
Expenditures

14 
County of Orange, California 
Notes to Schedule of Expenditures of Federal Awards 
Year Ended June 30, 2021 
 
 
Note 1 -  General  
 
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award 
programs of the County of Orange, California (County), except as noted herein. The County’s reporting entity is 
defined in Note 1 of the County’s basic financial statements. These financial statements include the operations 
of the Children and Families Commission of Orange County (CFCOC), the Orange County Health Authority, a 
Public Agency/dba Orange Prevention and Treatment Integrated Medical Assistance (CalOptima), and the 
Orange County Employees Retirement System (OCERS) (discretely presented component units for CFCOC and 
CalOptima and a fiduciary component unit for OCERS), which expended $379,171, $2,437,071, and $0, 
respectively, in federal awards, which are not included in the SEFA. Federal awards received directly from 
federal agencies as well as federal awards passed through other government agencies, primarily the State of 
California, are included on the schedule. 
 
Note 2 -  Basis of Accounting 
 
The accompanying SEFA and Supplementary Schedule of Grant Expenditures for Grants Provided by the 
California Health and Human Services Agency, Department of Aging (DOA), are presented using the modified 
accrual basis of accounting except for programs recorded in the County’s enterprise funds, which are presented 
using the accrual basis of accounting, which are described in Note 1 of the County’s basic financial statements. 
The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal 
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for 
Federal Awards (Uniform Guidance). 
 
Note 3 -  Indirect Cost Rate  
 
The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under Title 2 U.S. 
Code of Federal Regulations, section 200.414 Indirect (F&A) costs. 
 
Note 4 -  Relationship to Basic Financial Statements 
 
Federal award expenditures and the supplementary schedule of grant expenditures for grants provided by the 
DOA, agree or can be reconciled with the amounts reported in the County’s basic financial statements. 
Expenditures reported in the schedule, including subrecipient expenditures, are reported on the modified 
accrual basis of accounting. Because the schedule presents only a selected portion of the operations of the 
County, it is not intended to and does not present the financial position, changes in net position or fund balance, 
or cash flows of the County. 
 
Note 5 -  California Health and Human Services Agency, Department of Aging 
 
The DOA considers other closely-related pass through programs by the State to be included with the Aging 
Cluster, in accordance with 2 CFR 200.1. At the request of the DOA, the schedule of grant expenditures for their 
grant programs is included as a supplementary schedule on page 13.

15 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Section I – Summary of Auditor’s Results 
 
FINANCIAL STATEMENTS
Type of report the auditor issued 
Unmodified
Internal control over financial reporting:
Material weaknesses identified
No
Significant deficiencies identified not considered
to be material weaknesses
None reported
Noncompliance material to financial statements noted?
No
FEDERAL AWARDS
Internal control over major federal programs:
Material weaknesses identified
No
Significant deficiencies identified not considered
to be material weaknesses
Yes
Type of auditor's report issued on compliance 
for major programs:
Unmodified
Any audit findings disclosed that are required to be reported in 
accordance with Uniform Guidance 2 CFR 200.516:
Yes
Identification of major federal programs:
Federal Financial Assistance 
Listing/CFDA Number
Flood Plain Management Services
12.104
Aging Cluster
93.041, 93.042, 93.043, 93.044,
93.045, 93.052, 93.053
COVID-19 Epidemiology and Laboratory Capactiy for Infectious Disease
93.323
Temporary Assistance for Needy Families 
93.558
Block Grants for Prevention and Treatment of Substance Abuse 
93.959
COVID-19 Diaster Grants - Public Assistance (Presidentially Declared Diasters)
97.036
COVID-19 Emergency Solutions Grant Program 
14.231
Continuum of Care Program
14.267
COVID-19 Airport Improvement Program
20.106
COVID-19 Coronavirus Relief Fund
21.019
COVID-19 Emergency Rental Assistance Program 
21.023
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
21.027
COVID-19 2018 HAVA Election Security Grants
90.404
Dollar threshold used to distinguish between type A 
and type B programs:
$4,159,575
Auditee qualified as low-risk auditee?
Yes
Name of Federal Program

16 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Section II – Financial Statement Findings 
 
None noted.

17 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Section III – Federal Award Findings and Questioned Costs 
 
2021-001 
Program: COVID-19 2018 HAVA Election Security Grants 
Federal Financial Assistance Listing Number: 90.404 
Federal Grantor: United States (U.S.) Election Assistance Commission  
Passed-through: California Secretary of State – Department of General Services 
Award No. and Year: 20G26130 and 2021 
 
Program: Flood Plain Management Services 
Federal Financial Assistance Listing Number: 12.104 
Federal Grantor: U.S. Department of Defense 
Award No. and Year: 2021 
 
Compliance Requirements: Procurement and Suspension and Debarment 
Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance 
 
Criteria:  
 
2 CFR section 200.303(a), Internal Controls, states that the non-Federal entity must establish and 
maintain effective internal control over the Federal award that provides reasonable assurance 
that the non-Federal entity is managing the Federal award in compliance with Federal statutes, 
regulations, and the terms and conditions of the Federal award.  
 
Title 2 CFR Section 200.214 of the Uniform Guidance states that the County must comply with 2 
CFR part 180, which implements Executive Orders 12549 and 12689. The regulations in 2 CFR part 
180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, 
or otherwise excluded from or ineligible for participation in Federal assistance programs or 
activities.  
 
The 2021 Compliance Supplement states: 
 
Non-Federal entities are prohibited from contracting with or making subawards under covered 
transactions to parties that are suspended or debarred. “Covered transactions” include contracts 
for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative 
agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as 
specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-
through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered 
covered transactions, unless they are exempt as provided in 2 CFR section 180.215.

18 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the 
non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency 
adopting regulations, is not suspended or debarred or otherwise excluded from participating in 
the transaction. This verification may be accomplished by (1) checking the System for Award 
Management (SAM) Exclusions maintained by the General Services Administration (GSA) and 
available at https://www.sam.gov/SAM/, (2) collecting a certification from the entity, or (3) 
adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). 
 
Condition: 
 
During our testing of the Registrar of Voters (ROV) and Orange County Public Works (OCPW) 
provisions for procurement requirements, we noted the following instances where there was no 
evidence that the ROV or OCPW verified the entity was not suspended or debarred or otherwise 
excluded from participating in the transaction, prior to entering the contract, in accordance with 
County policy: 
 
• 
Two (2) of the two (2) contracts through the ROV department selected for testing.  
• 
Three (3) of the three (3) contracts through the OCPW selected for testing.  
 
Cause: 
 
ROV and OCPW departments did not follow their policy to verify the information described in the 
condition prior to entering the transactions.  
 
Effect: 
 
The County’s control and compliance were not consistently followed, which required verification 
of suspension or debarment prior to entering the contract.  
 
Questioned Costs:  
 
No questioned costs were identified as a result of our procedures. 
 
Context/Sampling: 
 
A nonstatistical sample of two (2) out of four (4) procurement contracts were selected for 
procurement and suspension and debarment testing from ROV and three (3) out of seven (7) 
procurement contracts were sampled from OCPW. The condition above was identified during our 
testwork of the ROV’s and OCPW’s internal controls over procurement and suspension and 
debarment.  
 
Repeat Finding from Prior Years:  
 
No.

19 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Recommendation:  
 
We recommend that ROV and OCPW adhere to their procurement procedures requiring the 
suspension or debarment verification is performed prior to entering into a covered transaction. 
 
Views of Responsible Officials:  
 
Management agrees. See separately issued Corrective Action Plan. 
 
 
2021-002 
Program: COVID-19 Coronavirus Relief Fund 
 
Federal Financial Assistance Listing Number: 21.019 
 
Federal Grantor: U.S. Department of the Treasury 
Award No. and Year: 2020 
 
Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds 
Federal Financial Assistance Listing Number: 21.027 
Federal Grantor: U.S. Department of Treasury 
Award No. and Year: 2021 
 
Program: COVID-19 Epidemiology and Laboratory Capacity for Infectious Disease 
Federal Financial Assistance Listing Number: 93.323 
Federal Grantor: U.S. Department of Health and Human Services 
Passed-through: California Department of Public Health 
Award No. and Year: COVID-19ELC88 and 2021 
 
Compliance Requirements: Subrecipient Monitoring 
Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance 
 
Criteria:  
 
2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through 
entities must evaluate each subrecipient’s risk of noncompliance with Federal statues, regulations 
and the terms and conditions of the subaward for purpose of determining the appropriate 
subrecipient monitoring.

20 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Condition: 
 
During our testing of COVID-19 Coronavirus Relief Fund of the County Executive Officer’s (CEO) 
Office, we evaluated the County’s procedures for evaluating subrecipient’s risk of noncompliance 
with Federal statutes, regulations and the terms and conditions of the subaward. During our 
testing of the CEO procedures, we noted the following: 
• 
CEO Office – For nine (9) of nine (9) subrecipients selected, the required evaluation of the 
subrecipient’s risk of noncompliance was not documented. 
 
During our testing from the COVID-19 Coronavirus State and Local Fiscal Recovery Funds of the 
Orange County Community Resources (OCCR) provisions for evaluating subrecipient’s risk of 
noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, 
we noted for one (1) of two (2) subrecipients selected, the required evaluation of the 
subrecipient’s risk of noncompliance was not documented. 
 
During our testing from the COVID-19 Epidemiology and Laboratory Capacity for Infectious 
Disease of the Health Care Agency (HCA) provisions for evaluating subrecipient’s risk of 
noncompliance with Federal statutes, regulations and the terms and conditions of the subaward, 
we noted for two (2) of the four (4) subrecipients selected, the required evaluation of the 
subrecipient’s risk of noncompliance was not documented.  
 
Cause: 
 
The CEO, OCCR, and HCA departments did not adhere to established policies and procedures 
relating to risk assessment when a subrecipient contract is awarded. 
 
Effect: 
 
There is an increased risk that the monitoring procedures performed may not address the 
subrecipient’s risk of noncompliance. 
 
Questioned Costs:  
 
No questioned costs were identified as a result of our procedures. 
 
Context/Sampling: 
 
Nonstatistical samples were selected for subrecipient monitoring testing as noted below: 
 
• 
COVID-19 Coronavirus Relief Fund – CEO Office – Nine (9) of thirty-four (34) subrecipients. 
• 
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – OCCR – Two (2) of four (4) 
subrecipients. 
• 
COVID-19 Epidemiology and Laboratory Capacity for Infectious Disease – HCA – all four 
(4) subrecipients were selected for testing.

21 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Repeat Finding from Prior Years:  
 
Yes – Finding 2020-002. 
 
Recommendation:  
 
We recommend that the CEO, OCCR and HCA departments follow the implemented policies and 
procedures to ensure that the required evaluation of the subrecipient’s risk of noncompliance be 
documented in accordance with 2 CFR section 200.332(b). 
 
Views of Responsible Officials:  
 
Management agrees. See separately issued Corrective Action Plan. 
 
 
2021-003 
Program: Block Grants for Prevention and Treatment of Substance Abuse 
Federal Financial Assistance Listing Number: 93.959 
Federal Grantor: U.S. Department of Health and Human Services 
Passed-through: California Department of Health Care Services 
Award No. and Year: 18-95262 and 2021 
 
Program: COVID-19 Epidemiology and Laboratory Capacity for Infectious Disease 
Federal Financial Assistance Listing Number: 93.323 
Federal Grantor: U.S. Department of Health and Human Services 
Passed-through: California Department of Public Health 
Award No. and Year: COVID-19ELC88 and 2021 
 
Program: COVID-19 Coronavirus Relief Fund 
Federal Financial Assistance Listing Number: 21.019 
Federal Grantor: U.S. Department of the Treasury 
Award No. and Year: 2020  
 
Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds 
Federal Financial Assistance Listing Number: 21.027 
Federal Grantor: U.S. Department of Treasury  
Award No. and Year: 2021  
 
Compliance Requirements: Subrecipient Monitoring 
Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance

22 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Criteria:  
 
2 CFR Part 200.331(a), Requirements for Pass-Through Entities, states that all pass-through 
entities must ensure that every subaward is clearly identified to the subrecipient as a subaward 
and includes certain information as well as all the requirements imposed by the pass-through 
entity on the subrecipient so that the Federal award is used in accordance with Federal statutes, 
regulations, and the terms and conditions of the award. 
 
Condition: 
 
The following information was not provided at the time of the subaward for one (1) of five (5) 
subawards selected for testing from the Block Grants for Prevention and Treatment of Substance 
Abuse within the HCA:  
• 
Federal award identification number 
• 
Federal award date 
 
The following information was not provided at the time of the subaward for one (1) of four (4) 
subawards selected for testing from the HCA department for COVID-19 Epidemiology and 
Laboratory Capacity for Infectious Disease:  
• 
Subrecipient’s unique identifier  
• 
Federal award identification number 
• 
Federal award date of award 
• 
Subaward period of performance 
• 
Total amount of federal funds obligated  
• 
Total amount of the federal award 
• 
Federal award project description 
• 
Name of federal awarding agency 
• 
CFDA number 
• 
Identification of whether the award is research and development 
• 
Indirect cost rate for the federal award 
 
The following information was not provided at the time of the subaward for nine (9) of nine (9) 
subawards selected for testing from the CEO for the COVID-19 Coronavirus Relief Fund: 
• 
Subrecipient’s unique entity identifier  
• 
Federal award identification number 
• 
Identification of whether the award is research and development 
• 
Indirect cost rate for the federal award

23 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
The following information was not provided at the time of the subaward for two (2) of two (2) 
subawards selected for testing from the OCCR for the COVID-19 Coronavirus State and Local Fiscal 
Recovery Funds:  
• 
Subrecipient’s unique entity identifier 
• 
Federal award identification number 
• 
Federal award date of award 
• 
Subaward period of performance 
• 
Total amount of federal funds obligated  
• 
Total amount of the federal award 
• 
Federal award project description 
• 
Name of federal awarding agency 
• 
CFDA number 
• 
Identification of whether the award is research and development 
• 
Indirect cost rate for the federal award 
 
Cause: 
 
The HCA, CEO and OCCR departments procedures did not consistently ensure that the required 
award information and applicable requirements were communicated to subrecipients. 
 
Effect: 
 
The HCA, CEO and OCCR departments did not identify the required elements of the subaward to 
the subrecipients at the time of the subaward, increasing the risk of noncompliance.  
 
Questioned Costs:  
 
No questioned costs were identified as a result of our procedures.  
 
Context/Sampling: 
 
Nonstatistical samples were selected for subrecipient monitoring testing as noted below: 
 
• 
Block Grants for Prevention and Treatment of Substance Abuse – HCA – Five (5) of 
nineteen (19) subrecipients. 
• 
COVID-19 Epidemiology and Laboratory Capacity for Infectious Disease – HCA – Four (4) 
of four (4) subrecipients – entire population was selected. 
• 
COVID-19 Coronavirus Relief Fund – CEO – Nine (9) of thirty-four (34) subrecipients. 
• 
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – OCCR – Two (2) of four 
(4) subrecipients.

24 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Repeat Finding from Prior Years:  
 
No. 
 
Recommendation:  
 
We recommend that the HCA, CEO, and OCCR departments modify and strengthen its current 
policies and procedures to ensure that all required award information and applicable 
requirements are communicated to subrecipients at the time of subaward in accordance with 2 
CFR section 200.331(a).  
 
Views of Responsible Officials:  
 
Management agrees. See separately issued Corrective Action Plan. 
 
 
2021-004 
Program: Aging Cluster 
Federal Financial Assistance Listing Number: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 
93.053 
Federal Grantor: U.S. Department of Health and Human Services 
Passed-through: California Department of Aging 
Award No. and Year: AP-2021-22, CARES-22, FFCRA-22 and 2021 
 
Program: COVID-19 Coronavirus Relief Fund 
Federal Financial Assistance Listing Number: 21.019 
Federal Grantor: U.S. Department of Treasury 
Award No. and Year: 2020 
 
Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds 
Federal Financial Assistance Listing Number: 21.027 
Federal Grantor: U.S. Department of Treasury 
Award No. and Year: 2021 
 
Compliance Requirements: Subrecipient Monitoring  
Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance 
 
Criteria:  
 
2 CFR Section 200.332(d), Requirements for Pass-Through Entities, states that all pass-through 
entities must monitor the activities of the subrecipient as necessary to ensure that the subawards 
were used for authorized purposes, in compliance with Federal statutes, regulations, and the 
terms and conditions of the subaward; and that subaward performance goals are achieved.

25 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Condition:  
 
During our testing of the Aging Cluster, COVID-19 Coronavirus Relief Fund, and the COVID-19 
Coronavirus State and Local Fiscal Recovery Funds, the OCCR department was responsible for 
overseeing the County’s monitoring of the subrecipient to ensure that the subawards were used 
for authorized purposes, in compliance with Federal statutes, regulations, and the terms and 
conditions of the subaward. We noted that the OCCR department was not performing the 
monitoring requirement for each of its programs noted below: 
• 
Aging Cluster – Four (4) of four (4) subrecipients. 
• 
COVID-19 Coronavirus Relief Fund – Three (3) of three (3) subrecipients. 
• 
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Two (2) of two (2) 
subrecipients. 
 
Cause:  
 
The OCCR did not adhere to established policies and procedures relating to subrecipient 
monitoring.  
 
Effect:  
 
There is an increased risk that the subrecipients are not using the subawards for the authorized 
purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the 
subaward or achieving performance goals.  
 
Questioned Costs:  
 
No questioned costs were identified as a result of our procedures.  
 
Context/Sampling:  
 
Nonstatistical samples were selected for subrecipient monitoring testing as noted below: 
• 
Aging Cluster – OCCR – Four (4) of fifteen (15) subrecipients. 
• 
COVID-19 Coronavirus Relief Fund – OCCR – Three (3) of ten (10) subrecipients. 
• 
COVID-19 Coronavirus State and Local Fiscal Recovery Funds - OCCR – Two (2) of four (4) 
subrecipients. 
 
Repeat Findings from Prior Years:  
 
No.

26 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Recommendation:  
 
We recommend that the OCCR adhere to the implemented policies and procedures to ensure that 
the required subrecipient monitoring be performed in accordance with 2 CFR section 200.332(d). 
 
View of Responsible Officials:  
 
Management agrees. See separately issued Corrective Action Plan.  
 
 
2021-005 
Program: COVID-19 Emergency Rental Assistance Program 
Federal Financial Assistance Listing Number: 21.023 
Federal Grantor: U.S. Department of Treasury 
Award No. and Year: 2021 
 
Compliance Requirements: Reporting 
Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance 
 
Criteria:  
 
2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and 
maintain effective internal control over the Federal award that provides reasonable assurance 
that the non-Federal entity is managing the Federal award in compliance with Federal statutes, 
regulations, and the terms and conditions of the Federal award. 
 
2 CFR Section 200.01 of the Uniform Guidance states that the County may report charges on a 
cash or accrual basis, as long as the methodology is disclosed and consistently applied.  
 
Condition:  
 
During our testing of the HCA’s provisions for reporting requirements, we noted the following 
instance where reports were prepared on the cash basis, but reports indicated that the costs were 
reported on the accrual basis of accounting: 
• 
Two (2) out of the two (2) reports for the HCA.  
 
Cause:  
 
The HCA department reported amounts on cash basis, but the form identified the basis for the 
report as “accrual”. The HCA department review process and certification of the report did not 
identify the discrepancy.

27 
County of Orange, California 
Schedule of Findings and Questioned Costs 
Year Ended June 30, 2021 
 
 
Effect: 
 
The County’s control was not consistently followed, which applies the basis of accounting on a 
consistent basis.  
 
Questioned Costs:  
 
No questioned costs were identified as a result of our procedures.  
 
Context/Sampling:  
 
The entire population of two (2) reports were selected for report testing.  
 
Repeat Finding from Prior Years: 
 
No. 
 
Recommendation:  
 
We recommend the HCA adhere to their policies and apply the same basis of accounting on a 
consistent basis for the program.  
 
Views of Responsible Officials:  
 
Management agrees. See separately issued Corrective Action Plan.

28 
County of Orange, California 
Summary Schedule of Prior Audit Findings 
Year Ended June 30, 2021 
 
 
Financial Statement Findings 
 
None reported. 
 
Federal Awards Findings 
 
CFDA No.
Status of Corrective Action
2018-003
Block Grants for Prevention and Treatment of 
Substance Abuse
Crime Victim Assistance 
93.959
16.575
Subrecipient 
Monitoring
Implemented 
2018-005
Community Development Bock Grants (CDBG)
Aging Cluster
Crime Victim Assistance 
14.218
93.041/93.042/93.043/93.0449
3.045/93.052/93.053
16.575
Procurement and 
Suspension and 
Debarment
Implemented 
2019-003
Workforce Innovation and Opportunity Act (WIOA 
Cluster)
17.258/12.259/17.278
Subrecipient 
Monitoring
Implemented
2020-001
Hospital Preparedness Program (HPP) and Public 
Health Emergency Preparedness (PHEP) Aligned 
Cooperative 
93.074
Procurement and 
Suspension and 
Debarment
Implemented
2020-002
Coronavirus Relief Fund
21.019
Subrecipient 
Monitoring
In progress. The County developed the 
County of Orange Subrecipient Survey to 
document the risk of noncompliance and 
implemented use in June 2021.
2020-003
Coronavirus Relief Fund
21.019
Activities, 
Allowed or 
Unallowed, 
Allowable 
Costs/Costs 
Principles
Implemented
Finding No.
Program
Compliance 
Requirements

May 05, 2022 
 
 
 
SUBJECT:  
CORRECTIVE ACTION PLAN FOR COUNTY OF ORANGE, CALIFORNIA 
 
 
FY 2020-21 SINGLE AUDIT 
 
 
Under the provisions of Uniform Administrative Requirement, Cost Principles, and Audit Requirements for 
Federal Awards at 2 CFR 200 (Uniform Guidance), the auditee is responsible for follow-up and corrective 
action plans on all single audit findings.  As part of this responsibility, the County of Orange has prepared a 
corrective action plan for current year audit finding (Attachment No. 1) and a summary schedule of prior 
audit findings (Attachment No. 2). 
 
 
 
 
 
 
 
 
Attachments 
 
cc:  
Frank Kim, County Executive Officer 
 
Michelle Aguirre, County Finance Officer 
 
Frank Davies, Auditor-Controller 
 
Salvador Lopez, Chief Deputy Auditor-Controller 
 
JC Squires, A/C Director, Central Accounting Operations 
 
Greg White, A/C Director, Satellite Accounting Operations 
 
Megan Vu, A/C Accounting and Reporting Manager 
 
Cindy Wong, HCA Accounting Manager 
 
Selina Chan-Wychgel, CEO Fiscal Services Manager 
 
Bill Malohn, OCCR Accounting Manager 
 
Paul Villanueva, OCPW Accounting Manager 
 
Jason Brown, CoCo, Director of Administration 
 
Kimberly Hostler, ROV Deputy Director, Administration  
 
 
AUDITOR-CONTROLLER 
COUNTY OF ORANGE 
 
1770 N. BROADWAY 
POST OFFICE BOX 567 
SANTA ANA, CALIFORNIA 92706 
 
(714) 834-2450      FAX:  (714) 834-2569 
 
www.ac.ocgov.com 
 
 
COUNTY EXECUTIVE OFFICE 
COUNTY OF ORANGE 
 
ROBERT E. THOMAS HALL OF 
ADMINISTRATION 
333 W. SANTA ANA BLVD. 
SANTA ANA,  CALIFORNIA   92701 
  
(714) 834-2345     FAX:  (714) 834-3018 
 
www.ocgov.com

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐1 
 
II. 
FINANCIAL STATEMENT FINDINGS 
 
None noted. 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 
 
Finding 2021-001 
 
Program: COVID-19 2018 HAVA Election Security Grants 
Federal Financial Assistance Listing Number: 90.404 
Federal Grantor: United States (U.S.) Election Assistance Commission 
Passed-through: California Secretary of State – Department of General Services 
Award No. and Year: 20G26130 and 2021 
 
Program: Flood Plain Management Services 
Federal Financial Assistance Listing Number: 12.104 
Federal Grantor: U.S. Department of Defense 
Award No. and Year: 2021 
 
Compliance Requirements: Procurement and Suspension and Debarment 
Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance 
Criteria:  
2 CFR section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective 
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing 
the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal 
award.  
Title 2 CFR section 200.214 of the Uniform Guidance states that the County must comply with 2 CFR part 180, 
which implements Executive Orders 12549 and 12689. The regulations in 2 CFR part 180 restrict awards, 
subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible 
for participation in Federal assistance programs or activities.  
The 2021 Compliance Supplement states: 
Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to 
parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded 
under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed 
$25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions 
entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered 
covered transactions, unless they are exempt as provided in 2 CFR section 180.215. 
When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity 
must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended 
or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐2 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
 
(1) checking the System for Award Management (SAM) Exclusions maintained by the General Services 
Administration (GSA) and available at https://www.sam.gov/SAM/, (2) collecting a certification from the entity, or 
(3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). 
 
Condition: 
During our testing of the Registrar of Voters (ROV) and Orange County Public Works (OCPW) provisions for 
procurement requirements, we noted the following instances where there was no evidence that the ROV or OCPW 
verified the entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior 
to entering the contract, in accordance with County policy: 
 
Two (2) of the two (2) contracts through the ROV department selected for testing.  
 
Three (3) of the three (3) contracts through the OCPW selected for testing.  
 
Cause: 
ROV and OCPW did not follow their policy to verify the information described in the condition prior to entering 
the transactions.  
Effect: 
The County’s control and compliance were not consistently followed, which required verification of suspension or 
debarment prior to entering the contract.  
Questioned Costs:  
No questioned costs were identified as a result of our procedures. 
Context/Sampling: 
A nonstatistical sample of two (2) out of four (4) procurement contracts were selected for procurement and 
suspension and debarment testing from ROV and three (3) out of seven (7) procurement contracts were sampled 
from OCPW. The condition above was identified during our testwork of the ROV’s and OCPW’s internal controls 
over procurement and suspension and debarment.  
Repeat Finding from Prior Years:  
No. 
Recommendation:  
We recommend that ROV and OCPW adhere to their procurement procedures requiring the suspension or 
debarment verification is performed prior to entering into a covered transaction.

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐3 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
 
Management Response and Corrective Action: 
 
Registrar of Voters: 
 
1. Person Responsible: Kimberly Hostler, Deputy Director Administration 
 
2. Corrective Action Plan:   
ROV has a policy in place requiring suspension and debarment verifications prior to awarding a contract.  
ROV Procurement will continue to provide trainings and reminders to staff of the policy and the importance 
of compliance. 
 
3. Anticipated Implementation date: April 25, 2022 
 
OC Public Works: 
1. Person Responsible: Joseph Sly, OCPW Procurement Services Manager 
 
2. Corrective Action Plan:  
OCPW Procurement will update the department’s policy and procedure to include an additional section on 
the Buyer’s review of the Alternative Funding section in procurement requisitions.  
 
3. Anticipated Implementation date: The policy and procedure will be updated by October 31, 2022.    
 
County Counsel is also providing Corrective Action Plan because the contracts associated with finding are procured 
by County Counsel.  
County Counsel: 
 
1. Person Responsible: Nicole Walsh, Senior Assistant County Counsel, Office of County Counsel 
 
2. Corrective Action Plan:  
County Counsel will require verification that certain contractors are not suspended or debarred or otherwise 
excluded from participating in projects that involve Federal funding prior to awarding a contract. County 
Counsel will continue to provide trainings and reminders to staff of the policy and the importance of 
compliance. 
 
3. Anticipated Implementation date: June 2022

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐4 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
 
Finding 2021-002 
 
Program: COVID-19 Coronavirus Relief Fund 
Federal Financial Assistance Listing Number: 21.019 
Federal Grantor: U.S. Department of the Treasury 
Award No. and Year: 2020 
 
Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds 
Federal Financial Assistance Listing Number: 21.027 
Federal Grantor: U.S. Department of Treasury 
Award No. and Year: 2021 
 
Program: COVID-19 Epidemiology and Laboratory Capacity for Infectious Disease 
Federal Financial Assistance Listing Number: 93.323 
Federal Grantor: U.S. Department of Health and Human Services 
Passed-through: California Department of Public Health 
Award No. and Year: COVID-19ELC88 and 2021 
 
Compliance Requirements: Subrecipient Monitoring 
Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance 
 
Criteria:  
2 CFR section 200.332(b), Requirements for Pass-Through Entities, states that all pass-through entities must 
evaluate each subrecipient’s risk of noncompliance with Federal statues, regulations and the terms and conditions 
of the subaward for purpose of determining the appropriate subrecipient monitoring. 
Condition: 
During our testing of COVID-19 Coronavirus Relief Fund of the County Executive Officer’s (CEO) Office, we 
evaluated the County’s procedures for evaluating subrecipient’s risk of noncompliance with Federal statutes, 
regulations and the terms and conditions of the subaward.  During our testing of the CEO procedures, we noted the 
following: 
 
CEO – For nine (9) of nine (9) subrecipients selected, the required evaluation of the subrecipient’s risk of 
noncompliance was not documented. 
 
During our testing from the COVID-19 Coronavirus State and Local Fiscal Recovery Funds of the Orange County 
Community Resources (OCCR) provisions for evaluating subrecipient’s risk of noncompliance with Federal 
statutes, regulations and the terms and conditions of the subaward, we noted for one (1) of two (2) subrecipients 
selected, the required evaluation of the subrecipient’s risk of noncompliance was not documented. 
During our testing from the COVID-19 Epidemiology and Laboratory Capacity for Infectious Disease of the Health 
Care Agency (HCA) provisions for evaluating subrecipient’s risk of noncompliance with Federal statutes,

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐5 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
 
regulations and the terms and conditions of the subaward, we noted for two (2) of the four (4) subrecipients selected, 
the required evaluation of the subrecipient’s risk of noncompliance was not documented.  
Cause: 
The CEO, OCCR and HCA departments did not adhere to established policies and procedures relating to risk 
assessment when a sub-recipient contract is awarded. 
Effect: 
There is an increased risk that the monitoring procedures performed may not address the subrecipient’s risk of 
noncompliance. 
Questioned Costs:  
 
No questioned costs were identified as a result of our procedures. 
 
Context/Sampling: 
A nonstatistical sample were selected for subrecipient monitoring testing as noted below: 
 
COVID-19 Coronavirus Relief Fund – CEO – Nine (9) of thirty-four (34) subrecipients. 
 
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – OCCR – Two (2) of four (4) subrecipients 
 
COVID-19 Epidemiology and Laboratory Capacity for Infectious Disease – HCA – all four (4) 
subrecipients were selected for testing 
 
Repeat Finding from Prior Years:  
Yes – Finding 2020-002 
Recommendation:  
We recommend that the CEO, OCCR and HCA departments follow the implemented policies and procedures to 
ensure that the required evaluation of the subrecipient’s risk of noncompliance be documented in accordance with 
2 CFR section 200.332(b).

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐6 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
 
Management Response and Corrective Action: 
County Executive Office: 
1. Person Responsible: Selina Chan-Wychgel 
 
2. Corrective Action Plan: 
The CEO developed and implemented the County of Orange Subrecipient Survey in assessing and 
documenting the evaluation of subrecipient’s risk of non-compliance in June 2021. Since then, the 
Department has followed the implemented risk assessment policies and procedures in conducting the 
required evaluation with the distribution of federal funding awarded to the County to ensure compliance in 
accordance with 2 CFR section 200.332 (b). 
3. Anticipated Implementation date: June 2021 
 
Health Care Agency: 
1. Person Responsible:  Juan Corral, HCA Procurement & Contract Services Division Manager 
 
2. Corrective Action Plan:  
HCA will complete Pre-Award Risk Assessments for all subrecipient contracts regardless of funding 
source. Staff will be notified of procedural change immediately and follow-up training will be provided. 
3. Anticipated Implementation date: May 01, 2022 
 
Orange County Community Resources: 
1. Person Responsible: Elsa Rivera, Interim Contracts Manager 
 
2. Corrective Action Plan: 
OCCR Contracts Development and Management (CDM) team was not aware of the change in funding 
source from General Fund to Coronavirus funds for the contracts in question.  OCCR will update internal 
procedures to ensure CDM is notified when the contract funding source changes to federal funding requiring 
subrecipient monitoring. 
 
3. Anticipated Implementation date:  September 30, 2022 
 
Finding 2021-003 
 
Program: Block Grants for Prevention and Treatment of Substance Abuse 
Federal Financial Assistance Listing Number: 93.959 
Federal Grantor: U.S. Department of Health and Human Services 
Passed-through: California Department of Health Care Services 
Award No. and Year: 18-95262 and 2021

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐7 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
 
Program: COVID-19 Epidemiology and Laboratory Capacity for Infectious Disease 
Federal Financial Assistance Listing Number: 93.323 
Federal Grantor: U.S. Department of Health and Human Services 
Passed-through: California Department of Public Health 
Award No. and Year: COVID-19ELC88 and 2021 
 
Program: COVID-19 Coronavirus Relief Fund 
Federal Financial Assistance Listing Number: 21.019 
Federal Grantor: U.S. Department of the Treasury 
Award No. and Year: 2020 
 
Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds 
Federal Financial Assistance Listing Number: 21.027 
Federal Grantor: U.S. Department of Treasury  
Award No. and Year: 2021  
 
Compliance Requirements: Subrecipient Monitoring 
Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance 
 
Criteria:  
 
2 CFR Part 200.331(a), Requirements for Pass-Through Entities, states that all pass-through entities must ensure 
that every subaward is clearly identified to the subrecipient as a subaward and includes certain information as well 
as all the requirements imposed by the pass-through entity on the subrecipient so that the Federal award is used in 
accordance with Federal statutes, regulations, and the terms and conditions of the award. 
 
Condition: 
 
The following information was not provided at the time of the subaward for one (1) of five (5) subawards selected 
for testing from the Block Grants for Prevention and Treatment of Substance Abuse within the HCA:  
 
 
Federal award identification number 
 
Federal award date 
 
The following information was not provided at the time of the subaward for one (1) for four (4) subawards selected 
for testing from the HCA department for COVID-19 Epidemiology and Laboratory Capacity for Infectious Disease:  
 
Subrecipient’s unique identifier  
 
Federal award identification number 
 
Federal award date of award 
 
Subaward period of performance 
 
Total amount of federal funds obligated  
 
Total amount of the federal award

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐8 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
 
Federal award project description 
 
Name of federal awarding agency 
 
CFDA number 
 
Identification of whether the award is research and development 
 
Indirect cost rate for the federal award 
 
The following information was not provided at the time of the subaward for nine (9) of nine (9) subawards selected 
for testing from the CEO for the COVID-19 Coronavirus Relief Fund: 
 
Subrecipient’s unique entity identifier  
 
Federal award identification number 
 
Identification of whether the award is research and development 
 
Indirect cost rate for the federal award 
 
The following information was not provided at the time of the subaward for two (2) of two (2) subawards selected 
for testing from the OCCR for the COVID-19 Coronavirus State and Local Fiscal Recovery Funds:  
 
Subrecipient’s unique entity identifier 
 
Federal award identification number 
 
Federal award date of award 
 
Subaward period of performance 
 
Total amount of federal funds obligated  
 
Total amount of the federal award 
 
Federal award project description 
 
Name of federal awarding agency 
 
CFDA number 
 
Identification of whether the award is research and development 
 
Indirect cost rate for the federal award 
 
Cause: 
The HCA, CEO, and OCCR departments procedures did not consistently ensure that the required award information 
and applicable requirements were communicated to subrecipients.  
Effect: 
The HCA, CEO, and OCCR departments did not identify the required elements of the subaward to the subrecipients 
at the time of the subaward, increasing the risk of noncompliance.  
Questioned Costs:  
No questioned costs were identified as a result of our procedures.

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐9 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
Context/Sampling: 
Nonstatistical samples were selected for subrecipient monitoring testing as noted below: 
 
Block Grants for Prevention and Treatment of Substance Abuse – HCA – Five (5) of nineteen (19) 
subrecipients.  
 
COVID-19 Epidemiology and Laboratory Capacity for Infectious Disease – HCA – Four (4) of four (4) 
subrecipients – entire population was selected. 
 
COVID-19 Coronavirus Relief Fund – CEO – Nine (9) of thirty-four (34) subrecipients. 
 
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – OCCR – Two (2) of four 
(4) subrecipients. 
 
Repeat Finding from Prior Years:  
 
No. 
 
Recommendation:  
We recommend that the HCA, CEO, and OCCR departments modify and strengthen its current policies and 
procedures to ensure that all required award information and applicable requirements are communicated to 
subrecipients at the time of subaward in accordance with 2 CFR section 200.331(a).  
Management Response and Corrective Action: 
County Executive Office: 
1. Person Responsible: Selina Chan-Wychgel 
 
2. Corrective Action Plan: 
The CEO has implemented strict use of the County-wide Subrecipient Monitoring policy and procedure 
since June 2021 to ensure all required award information and applicable requirements are communicated 
appropriately in a written agreement format to subrecipients at the time of subaward in accordance with 2 
CFR section 200.332 (b). 
3. Anticipated Implementation date: June 2021

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐10 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
Health Care Agency: 
1. Person Responsible: Juan Corral, HCA Procurement & Contract Services Division Manager 
 
2. Corrective Action Plan:  
HCA will ensure that subaward elements are included in contracts when available/applicable. When the 
subaward element is missing, HCA will continue to use Subrecipient Award Notification to inform the 
contract providers. Staff will be notified immediately and follow-up training will be provided. 
 
3.    Anticipated Implementation date: May 01, 2022 
 
Orange County Community Resources: 
1. Person Responsible: Elsa Rivera, Interim Contracts Manager 
 
2. Corrective Action Plan:   
OCCR Contracts Development and Management (CDM) team was not aware of the change in funding 
source from General Fund to Coronavirus funds for the contracts in question.  OCCR will update internal 
procedures to ensure CDM is notified when the contract funding source changes to federal funding requiring 
subrecipient monitoring. 
 
3. Anticipated Implementation date:  September 30, 2022. 
 
Finding 2021-004 
 
Program: Aging Cluster 
Federal Financial Assistance Listing Number: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 
Federal Grantor: U.S. Department of Health and Human Services 
Passed-through: California Department of Aging 
Award No. and Year: AP-2021-22, CARES-22, FFCRA-22 and 2021 
 
Program: COVID-19 Coronavirus Relief Fund 
Federal Financial Assistance Listing Number: 21.019 
Federal Grantor: U.S. Department of Treasury 
Award No. and Year: 2020 
 
Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds 
Federal Financial Assistance Listing Number: 21.027 
Federal Grantor: U.S. Department of Treasury 
Award No. and Year: 2021 
 
Compliance Requirements: Subrecipient Monitoring

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐11 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance 
Criteria:  
2 CFR section 200.332(d), Requirements for Pass-Through Entities, states that all pass-through entities must 
monitor the activities of the subrecipient as necessary to ensure that the subawards were used for authorized 
purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that 
subaward performance goals are achieved.  
Condition:  
During our testing of the Aging Cluster, COVID-19 Coronavirus Relief Fund, and the COVID-19 Coronavirus State 
and Local Fiscal Recovery Funds, the OCCR department was responsible for overseeing the County’s monitoring 
of the subrecipient to ensure that the subawards were used for authorized purposes, in compliance with Federal 
statutes, regulations, and the terms and conditions of the subaward.  We noted that the OCCR department was not 
performing the monitoring requirement for each of its programs noted below: 
 
Aging Cluster – Four (4) of four (4) subrecipients. 
 
COVID-19 Coronavirus Relief Fund – Three (3) of three (3) subrecipients. 
 
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Two (2) of two (2) subrecipients. 
 
Cause:  
The OCCR did not adhere to established policies and procedures relating to subrecipient monitoring.  
Effect:  
There is an increased risk that the subrecipients are not using the subawards for the authorized purposes, in 
compliance with Federal statutes, regulations, and the terms and conditions of the subaward or achieving 
performance goals.  
Questioned Costs:  
No questioned costs were identified as a result of our procedures.  
Context/Sampling:  
Nonstatistical samples were selected for subrecipient monitoring testing as noted below: 
 
Aging Cluster – OCCR – Four (4) of fifteen (15) subrecipients. 
 
COVID-19 Coronavirus Relief Fund – OCCR – Three (3) of ten (10) subrecipients. 
 
COVID-19 Coronavirus State and Local Fiscal Recovery Funds - OCCR – Two (2) of four (4) 
subrecipients.

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐12 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
Repeat Findings from Prior Years:  
No. 
Recommendation:  
We recommend that the OCCR adhere to the implemented policies and procedures to ensure that the required 
subrecipient monitoring be performed in accordance with 2 CFR section 200.332(d).  
Management Response and Corrective Action Plan: 
Orange County Community Resources: 
1. Persons Responsible: Ericka Danczak, Director-Aging & Veterans Services; Elsa Rivera, Interim Contracts 
Manager 
 
2. Corrective Action Plan:  
The Aging Cluster (Area Agency on Aging (AAA)) received guidance on November 30, 2021 from the 
California Department of Aging (CDA) providing approval to resume program monitoring reviews. No 
formal program monitoring assessment was performed for FY 2020-21 prior to release of the CDA guidance 
due to the temporary suspension of formal program monitoring reviews, as instructed by CDA. The AAA 
has begun preparation for resuming program monitoring reviews on all subrecipients/contractors which has 
included developing engagement letters and enhancing the existing subrecipient monitoring tools to include 
detailed evaluation of program and services to ensure that subawards are used for authorized purposes, in 
compliance with Federal statutes, regulations, and the terms and conditions of the subawards. OCCR/OCCS 
will conduct fiscal monitoring via third party auditors on all Aging Cluster, Coronavirus Relief Fund and 
Coronavirus State and Local Fiscal Recovery Funds subrecipients. Additionally, program monitoring 
reviews will be conducted via the OCCR/OCCS Contract Monitoring & Program Compliance unit on all 
Aging Cluster subrecipients and on sample testing of the Coronavirus State and Local Fiscal Recovery 
Fund subrecipients.  Finally, OCCR will add Subrecipient Monitoring to the Contract Compliance Checklist 
and coordinate with OCCS Compliance Manager to schedule and/or collect monitoring reports for the 
contract compliance folder. 
 
3. Anticipated Implementation date:  September 30, 2022. 
 
Finding 2021-005 
 
Program: COVID-19 Emergency Rental Assistance Program 
Federal Financial Assistance Listing Number: 21.023 
Federal Grantor: U.S. Department of Treasury 
Award No. and Year: 2021 
 
Compliance Requirements: Reporting 
Type of Finding: Significant Deficiency in Internal Control

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐13 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
Criteria:  
2 CFR section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective 
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing 
the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal 
award. 
2 CFR section 200.01 of the Uniform Guidance states that the County may report charges on a cash or accrual basis, 
as long as the methodology is disclosed and consistently applied.  
Condition:  
During our testing of the HCA’s provisions for reporting requirements, we noted the following instance where 
reports were prepared on the cash basis, but reports indicated that the costs were reported on the accrual basis of 
accounting: 
 
Two (2) out of the two (2) reports for the HCA  
 
Cause:  
The HCA department reported amounts on cash basis, but the form identified the basis for the report as “accrual”. 
The HCA department review process and certification of the report did not identify the discrepancy.  
Effect: 
The County’s control was not consistently followed, which applies the basis of accounting on a consistent basis.  
Questioned Costs:  
No questioned costs were identified as a result of our procedures.  
Context/Sampling:  
The entire population of two (2) reports were selected for report testing. The condition above was identified during 
our testwork of HCA internal controls over reporting.  
Repeat Finding from Prior Years: 
No. 
Recommendation:  
We recommend the HCA adhere to their policies and apply the same basis of accounting on a consistent basis for 
the program.

Attachment No. 1 ‐ Corrective Action Plan for Current Year Findings 
 
County of Orange, California 
Schedule of Findings and Questioned Costs 
For the Year Ended June 30, 2021 
 
 
Attachment 1‐14 
 
III. 
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS (Continued) 
Management Response and Corrective Action: 
1. Person Responsible:  Cindy Wong, HCA Accounting Services Division Manager 
 
2. Corrective Action Plan:  
HCA Accounting will ensure the appropriate basis of accounting is reported correctly and applied 
consistently for the ERAP program. 
 
3. Anticipated Implementation date: Fully Implemented

Attachment No. 2 – Summary Schedule of Prior Audit Findings 
Attachment 2‐1 
 
COUNTY OF ORANGE, CALIFORNIA 
Schedule of Prior Audit Findings 
For the Year Ended June 30, 2021 
 
2018-003
Block Grants for Prevention and Treatment 
of Substance Abuse
Crime Victim Assistance
93.959;
16.575
Subrecipient
Monitoring
Implemented
N/A
N/A
2018-005
Community Development Block Grants 
(CDBG)
Aging Cluster
Crime Victim Assistance
14.218;
93.041;
93.042;
93.043;
93.044;
93.045;
93.052;
93.053
16.575
Procurement and
Suspension and
Debarment
Implemented
N/A
N/A
2019-003
Workforce Innovation and Opportunity Act 
(WIOA Cluster)
17.258;
17.259;
17.278
Subrecipient 
Monitoring
Implemented
N/A
N/A
2020-001
Hospital Preparedness Program (HPP) and 
Public Health Emergency Preparedness 
(PHEP) Aligned Cooperative
93.074
Procurement and 
Suspension and 
Debarment
Implemented
N/A
N/A
2020-002
Coronavirus Relief Fund
21.019
Subrecipient 
Monitoring
In progress. The 
County developed the 
County of Orange 
Subrecipient Survey 
to document the risk 
of noncompliance 
and implemented use 
in June 2021.
Implementation 
of policies 
carried 
forward into 
fiscal year 
2021.
Selina Chan-
Wychgel, CEO 
Fiscal Services 
Manager
2020-003
Coronavirus Relief Fund
21.019
Activities Allowed 
or Unallowed, 
Allowable 
Costs/Cost 
Principles
Implemented
N/A
N/A
Prior Year Federal Award Findings
Finding 
No.
Federal Program Name
CFDA 
No.
Compliance 
Requirements
Status of 
Corrective Action
Reason for 
Findings 
Recurrence
Contact Info