TO: Board of Supervisors
FROM: Allison Haley, District Attorney
REPORT BY: Sophie Johnson, Staff Services Manager
SUBJECT: Insurance Fraud Grant Programs Audit Reports
RECOMMENDATION
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District Attorney and Auditor-Controller request the Board accept and instruct the Clerk of the Board to file the Audit Reports for the Napa County District Attorney’s Office Automobile Insurance Fraud and Workers’ Compensation Insurance Fraud Grant Programs awarded by the California Department of Insurance for the fiscal year ended June 30, 2023.
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EXECUTIVE SUMMARY
An external auditor has audited the financial schedules of the Automobile Insurance Fraud and Workers’ Compensation Insurance Fraud Grant Programs for the fiscal year ended June 30, 2023, as required by the grant agreement. These grants have been awarded to the Napa County District Attorney’s Office by the California Department of Insurance.
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
No |
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County Strategic Plan pillar addressed: |
Healthy, Safe, and Welcoming Place to Live, Work, and Visit |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by 14 California Code of Regulations 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.
BACKGROUND AND DISCUSSION
The California Department of Insurance requires that a financial audit in accordance with Government Auditing Standards be performed annually for these programs by an independent auditor.
An external certified public accountant firm was retained and conducted an audit of the Automobile Insurance Fraud and Workers' Compensation Insurance Fraud Grant Programs for the fiscal year ended June 30, 2023 in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards.
Results of the Engagement:
If findings occur, they are categorized as follows:
Material Weakness - A deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Department's financial records will not be prevented, or detected and corrected on a timely basis.
Significant Deficiency - A deficiency, or 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.
There were no reportable findings for the Workers' Compensation Insurance or Automobile Insurance Fraud Grant Programs for the fiscal year ended June 30, 2023.
The audit reports are available through the Clerk of the Board and are attached to this agenda item.