The sample identified three different error types
Kern County’s follow-up report says an Aging and Adult Services mental-health grant sample included $436 in unsupported nonpayroll costs. It also found payroll charges $4,317 above the auditor’s calculation and costs posted outside the grant performance period.
The first two printed amounts total $4,753, but that subtotal does not include the unquantified performance-period issue and should not be called the grant’s total questioned cost.
| Exception | Amount/status |
|---|---|
| Unsupported nonpayroll | $436 |
| Payroll above auditor calculation | $4,317 |
| Two quantified items | $4,753 |
| Outside performance period | Amount not stated |
The county marked the corrective controls achieved
The follow-up says the department implemented controls including a memorandum of understanding and verification of system reports. That is a concrete response because it addresses both responsibility and the data used to support charges.
An achieved status means the county accepted the corrective action at that checkpoint. It does not retroactively turn the sampled exceptions into supported costs.
A public closeout should disclose recovery and retesting
The summary does not say whether the $4,753 was repaid, reclassified, supported later or left in the claim. It also does not publish the sample size, making an error rate impossible to compute.
The next closeout should state the disposition of each dollar, the number of transactions retested and whether any later-period costs failed the new system check.
Method and limits
What’s the Scoop With Broach added only the two quantified exceptions and kept the unquantified timing finding separate. It did not extrapolate the sample to the entire grant.
The source does not establish fraud or participant harm. It documents accounting support and timing exceptions in the tested records.
Sources and further reading
Kern County Compliance and Accountability Report, December 31, 2025 ↗
Oakley Senior Center food-distribution photograph and public-domain record ↗