Audit Report (Narrative) SAMPLE

Single
Audit Report
For the Fiscal Year Ended June 30, 2015

State of Idaho
Legislative Services Office – Audits Division

Legislative Services Office
Idaho State Legislature
Eric Milstead
Director

March 31, 2016

Honorable C.L. "Butch" Otter, Governor
Honorable Members of the Idaho State Legislature
Honorable Brandon D Woolf, State Controller
We are pleased to submit the statewide Single Audit Report of the State of Idaho covering the fiscal year
ended June 30, 2015. This report complies with the audit requirements placed on the State of Idaho as a
condition for receiving $2,826,243,791 in federal assistance (colleges and universities, Idaho Housing and
Finance Association, Idaho Health Insurance Exchange and Idaho Individual High Risk Reinsurance Pool
are reported separately).
Idaho does a good job administering its federal funds in compliance with applicable laws and regulations.
Questioned costs for fiscal year 2015 totaled $90,658 known, and $12,231 likely, although some issues are
reported for which questioned costs could not be determined.
The federal audit requirements are contained in Title 31, Chapter 75, United States Code, as amended by the
Single Audit Act Amendments of 1996. The objectives of the Single Audit Act are:


To improve the financial management of state and local governments with respect to federal
financial assistance programs through improved auditing.



To establish uniform requirements for audits of federal financial assistance provided to state and
local governments.



To promote the efficient and effective use of audit resources.



To ensure that federal departments and agencies, to the maximum extent practicable, rely on and
use audit work performed pursuant to the requirements of the Single Audit Act.

The Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and
Non-Profit Organizations was issued to facilitate the implementation of the Single Audit Act as amended in
1996. OMB Circular A-133 places the responsibility for identifying major programs to audit on the
auditor. A risk-based approach, which considers current and prior audit experience, federal oversight, and
inherent risk, is used to identify major programs. All audit issues are in the section entitled "Auditor's
Results." Internal control weaknesses and compliance issues related to federal awards are included in the
subsection entitled "Federal Findings and Questioned Costs." Internal control weaknesses and compliance
issues related to the basic financial statements are included in the subsection entitled "Basic Financial
Statements Findings and Responses."

Mike Nugent, Manager
Research & Legislation
Statehouse, P.O. Box 83720
Boise, Idaho 83720-0054

Cathy Holland-Smith, Manager
Budget & Policy Analysis

April Renfro, Manager
Legislative Audits

Glenn Harris, Manager
Information Technology
Tel: 208-334-2475
www.legislature.idaho.gov

This document contains the following reports and schedules:


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.



Independent Auditor's Report on Compliance for Each Major Federal Program; Report on Internal
Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required
by OMB Circular A-133.



Schedules of Expenditures of Federal Awards.



Auditor's Results (schedules of current and prior federal findings, as well as current and prior basic
financial statements findings).

The complete Comprehensive Annual Financial Report (CAFR), which includes the State's basic financial
statements, can be obtained from the Idaho Office of the State Controller (208-334-3100) or accessed on its
website at www.sco.idaho.gov.
Sincerely,

April Renfro, CPA, Manager
Legislative Audits Division

STATE OF IDAHO
SINGLE AUDIT REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

TABLE OF CONTENTS*

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; and Report on Schedule of Expenditures
of Federal Awards Required by OMB Circular A-133................................................................................. 3
SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
Schedule of Expenditures of Federal Awards by Federal Agency .................................................. 6
Schedule of Expenditures of Federal Awards by State Agency .................................................... 14
Notes to Schedules of Expenditures of Federal Awards ................................................................ 21
AUDITOR'S RESULTS
Summary of Auditor's Results ....................................................................................................... 24
Schedule of Major Federal Programs............................................................................................. 25
Schedule of Basic Financial Statements Findings and Responses ................................................. 27
Basic Financial Statements Findings and Responses ..................................................................... 28
Schedule of Federal Findings and Questioned Costs ..................................................................... 34
Federal Findings and Questioned Costs ......................................................................................... 36
Schedule of Prior Basic Financial Statements Findings and Responses ........................................ 55
Prior Basic Financial Statements Findings and Responses ............................................................ 56
Schedule of Prior Federal Findings and Questioned Costs ............................................................ 61
Prior Federal Findings and Questioned Costs ................................................................................ 66

*The State's basic financial statements are included in the Idaho Comprehensive Annual Financial Report
(CAFR) published in conjunction with this Single Audit Report by the Office of the State Controller. The
CAFR can be obtained from the Office of the State Controller (208-334-3100) or accessed on its website at
www.sco.idaho.gov.

Legislative Services Office
Idaho State Legislature
Eric Milstead
Director

December 31, 2015

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
Honorable C.L. "Butch" Otter, Governor
Honorable Members of the Legislature
Honorable Brandon D Woolf, State Controller
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 State of Idaho as of and for the year ended June 30, 2015, and the related notes to the financial statements, which
collectively comprise the State of Idaho’s basic financial statements, and have issued our report thereon dated
December 31, 2015. Our report includes a reference to other auditors who audited the financial statements of Boise
State University, Eastern Idaho Technical College, Idaho State University, Lewis-Clark State College, University of
Idaho and their respective component units, the Idaho Potato Commission, Idaho Dairy Products Commission,
Idaho State Bar, Idaho Wheat Commission, Endowment Fund Investment Board, State Lottery Commission, Public
Employee Retirement System of Idaho, Public Employees' Deferred Compensation Plan, IDeal Idaho College
Savings Program, Idaho Individual Risk Reinsurance Pool, Idaho Small Employer Health Reinsurance Program,
Idaho Health Insurance Exchange, State of Idaho Idle Pool, Local Government Investment Pool, Diversified Bond
Fund, Idaho Building Authority, Bond Bank Authority, and the Idaho Housing and Finance Association as
described in our report on the State of Idaho’s financial statements. This report does not include the results of the
other auditors’ testing of internal control over financial reporting or compliance and other matters that are reported
on separately by those auditors. The financial statements of the Boise State University Foundation, Eastern Idaho
Technical College Foundation, Idaho State University, Idaho State University Foundation, and the Public
Employees’ Deferred Compensation Plan were not audited in accordance with Government Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the State of Idaho’s internal control
over financial reporting (internal control) to determine the 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 State of Idaho’s internal control. Accordingly, we do not express
an opinion on the effectiveness of the State of Idaho’s internal control.

Mike Nugent, Manager
Research & Legislation

Cathy Holland-Smith, Manager
Budget & Policy Analysis

April Renfro, Manager
Legislative Audits

Statehouse, P.O. Box 83720
Boise, Idaho 83720-0054

Glenn Harris, Manager
Information Technology
Tel: 208-334-2475
www.legislature.idaho.gov

1

Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not
designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies
and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as
described in the accompanying Schedule of Findings and Responses, we identified certain deficiencies in internal
control that we consider to be material weaknesses.
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. We consider the deficiencies described in the
accompanying Schedule of Findings and Responses to be material weaknesses: 2015-101, 2015-102, and 2015-103.
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. We did not identify
any deficiencies in internal control that we consider to be significant deficiencies.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the State of Idaho’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 determination of
financial statement amounts. 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 did not disclose
instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
State of Idaho’s Responses to Findings
The State of Idaho’s responses to the findings identified in our audit are described in the accompanying Schedule of
Findings and Responses. The State of Idaho’s responses were not subjected to the auditing procedures applied in the
audit of the financial statements and, accordingly, we express no opinion on them.
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
result 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.
Sincerely,

April Renfro, CPA, Manager
Legislative Audits Division

2

Legislative Services Office
Idaho State Legislature
Eric Milstead
Director

March 31, 2016
December 31, 2015
Independent Auditor's Report on Compliance for Each Major Federal Program;
Report on Internal Control Over Compliance; and Report on Schedule of
Expenditures of Federal Awards Required by OMB Circular A-133
Honorable C.L. "Butch" Otter, Governor
Honorable Members of the Legislature
Honorable Brandon D Woolf, State Controller
Report on Compliance for Each Major Federal Program
We have audited the State of Idaho’s compliance with the types of compliance requirements described in the
OMB Circular A-133 Compliance Supplement that could have direct and material effect on each of the State of
Idaho’s major federal programs for the year ended June 30, 2015. The State of Idaho’s major federal programs are
identified in the Schedule of Major Federal Programs in the Auditor’s Results section.
The State of Idaho’s basic financial statements include the operations of Boise State University, Eastern Idaho
Technical College, Idaho State University, Lewis-Clark State College, University of Idaho, Idaho Housing and
Finance Association, Idaho Health Insurance Exchange, and Idaho Individual High Risk Reinsurance Pool, which
received a combined $1,462,037,710 in federal awards, which is not included in the Schedule of Expenditures of
Federal Awards during the year ended June 30, 2015. Our audit, described below, did not include the operations of
the Boise State University, Eastern Idaho Technical College, Idaho State University, Lewis-Clark State College,
University of Idaho, Idaho Housing and Finance Association, Idaho Health Insurance Exchange, and Idaho
Individual High Risk Reinsurance Pool because these entities engaged other auditors to perform an audit in
accordance with OMB Circular A-133.
Management’s Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants
applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the State of Idaho’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 OMB Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain
reasonable assurance about whether noncompliance with the types of 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 State of Idaho’s compliance with those requirements and performing such other
procedures as we considered necessary in the circumstances.
Mike Nugent, Manager
Research & Legislation

Cathy Holland-Smith, Manager
Budget & Policy Analysis

Statehouse, P.O. Box 83720
Boise, Idaho 83720-0054

April Renfro, Manager
Legislative Audits

Glenn Harris, Manager
Information Technology
Tel: 208-334-2475
www.legislature.idaho.gov

3

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 State of Idaho’s compliance.
Basis for Qualified Opinion on Rehabilitation Services – Vocational Rehabilitation Grants to States
As described in Finding 2015-210 in the accompanying Schedule of Federal Findings and Questioned Costs, the
State of Idaho did not comply with requirements regarding the following:
Finding
Number
2015-210

CFDA
Number
84.126

Program Name
Rehabilitation Services - Vocational Rehabilitation
Grants to States

Compliance Requirement
Reporting

Compliance with such requirements is necessary, in our opinion, for the State of Idaho to comply with the
requirements applicable to that program.
Qualified Opinion on Rehabilitation Services – Vocational Rehabilitation Grants to States
In our opinion, except for the noncompliance described in the Basis for Qualified Opinion paragraph, the State of
Idaho complied, in all material respects, with the types of compliance requirements referred to above that could
have a direct and material effect on Rehabilitation Services – Vocational Rehabilitation Grants to States for the
year ended June 30, 2015.
Unmodified Opinion on Each of the Other Major Federal Programs
In our opinion, the State of Idaho 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 other major federal programs identified
in the Auditor’s Results section in the accompanying Schedule of Major Federal Programs for the year ended June
30, 2015.
Other Matters
The results of our auditing procedures disclosed other instances of noncompliance, which are required to be
reported in accordance with OMB Circular A-133 and which are described in the accompanying Schedule of
Federal Findings and Questioned Costs as items 2015-202, 2015-203, 2015-204, 2015-205, 2015-206, 2015-207,
and 2015-212. Our opinion on each major federal program is not modified with respect to these matters.
The State of Idaho’s responses to the noncompliance findings identified in our audit is described in the
accompanying Federal Findings and Questioned Costs. The State of Idaho’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 State of Idaho is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our audit of
compliance, we considered the State of Idaho’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 OMB Circular
A-133, 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 State of Idaho’s internal control over
compliance.
Our consideration of internal control over compliance was for the limited purpose described in the preceding
paragraph 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 or significant deficiencies may

4

exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control
over compliance that we consider to be material weaknesses and significant deficiencies.
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 combination of deficiencies, in
internal control over compliance, such that there is a reasonable possibility that material noncompliance with a
type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely
basis. We consider the deficiencies in internal control over compliance described in the accompanying Schedule
of Federal Findings and Questioned Costs as items 2015-201 and 2015-210 to be material weaknesses.
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. We consider the deficiencies in internal control over compliance described in the
accompanying Schedule of Federal Findings and Questioned Costs as 2015-202, 2015-203, 2015-204, 2015-205,
2015-206, 2015-207, 2015-208, 2015-209, 2015-211, and 2015-212 to be significant deficiencies.
The State of Idaho’s responses to the internal control over compliance findings identified in our audit is described
in the accompanying Federal Findings and Questioned Costs. The State of Idaho’s responses were not subjected
to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on those
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 OMB Circular A-133.
Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133
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 State
of Idaho, as of and for the year ended June 30, 2015, and the related notes to the financial statements, which
collectively comprise the State of Idaho’s basic financial statements. We issued our report thereon dated
December 31, 2015, which contained unmodified opinions on those financial statements. 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 is presented for purposes of additional
analysis as required by OMB Circular A-133 and is 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 is fairly stated in all material respects in relation to the
basic financial statements as a whole.
Sincerely,

April Renfro, CPA, Manager
Legislative Audits Division

5

STATE OF IDAHO
SINGLE AUDIT REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

SCHEDULES OF EXPENDITURES
OF FEDERAL AWARDS

SCHEDULE
OF
EXPENDITURES OF FEDERAL AWARDS
BY FEDERAL AGENCY

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY FEDERAL AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA

10.551
10.561

FEDERAL AGENCY
FEDERAL PROGRAM TITLE
DEPARTMENT OF AGRICULTURE
SNAP CLUSTER:
Supplemental Nutrition Assistance Program (SNAP)
State Administrative Matching Grants - Supplemental Nutrition Assist. Program
TOTAL SNAP CLUSTER

STATE AGENCY

AMOUNT TYPE*

Health and Welfare, Department of
Health and Welfare, Department of

$277,346,734 NC
9,542,135
$286,888,869

10.553
10.555
10.555
10.556
10.559

CHILD NUTRITION CLUSTER:
School Breakfast Program
National School Lunch Program
National School Lunch Program
Special Milk Program for Children
Summer Food Service Program for Children
TOTAL CHILD NUTRITION CLUSTER

Superintendent of Public Instruction
Superintendent of Public Instruction
Superintendent of Public Instruction
Superintendent of Public Instruction
Superintendent of Public Instruction

$19,865,234
6,299,113 NC
57,151,848
152,955
4,302,299
$87,771,449

10.565
10.568
10.569

FOOD DISTRIBUTION CLUSTER:
Commodity Supplemental Food Program
Emergency Food Assistance Program (Administrative Costs)
Emergency Food Assistance Program (Food Commodities)
TOTAL FOOD DISTRIBUTION CLUSTER

Aging, Commission on
Health and Welfare, Department of
Health and Welfare, Department of

$14,997
202,536
1,989,956 NC
$2,207,489

Agriculture, Department of
Lands, Department of
Agriculture, Department of
Agriculture, Department of
Agriculture, Department of
Health and Welfare, Department of
Superintendent of Public Instruction
Superintendent of Public Instruction
Superintendent of Public Instruction
Agriculture, Department of
Superintendent of Public Instruction
Superintendent of Public Instruction
Superintendent of Public Instruction
Agriculture, Department of
Lands, Department of
Lands, Department of
Lands, Department of
Agriculture, Department of
Lands, Department of
Public Television, Idaho
Transportation Department, Idaho
Agriculture, Department of
Agriculture, Department of
Fish and Game, Department of
Fish and Game, Department of
Species Conservation, Office of

$765,476
8,865
55,736
17,000
101,782
26,360,891
7,831,332
1,670,604
272,052
6,765
233,630
2,237,231
29
53,091
2,337,588
5,212,840
17,084
347,653
163,008
63,130
15,075
10,465
26,530
369,702
330,218
10,094

10.025
10.064
10.162
10.163
10.171
10.557
10.558
10.560
10.574
10.575
10.579
10.582
10.589
10.604
10.664
10.676
10.678
10.680
10.680
10.861
10.912
10.950
10.999
10.999
10.999
10.999

10.912
10.999

11.436
11.438
11.438
11.441
11.549
11.999

11.553

12.002
12.113
12.401
12.404

NON-CLUSTERED PROGRAMS:
Plant and Animal Disease, Pest Control, and Animal Care
Forestry Incentives Program
Inspection Grading and Standardization
Market Protection and Promotion
Organic Certification Cost Share Programs
Supplemental Nutrition for Women, Infants, and Children (WIC)
Child and Adult Care Food Program
State Administrative Expenses for Child Nutrition
Team Nutrition Grants
Farm to School Grant Program
Child Nutrition Discretionary Grants Limited Availability
Fresh Fruit and Vegetable Program
Child Nutrition Direct Certification Performance Awards
Technical Assistance for Specialty Crops
Cooperative Forestry Assistance
Forest Legacy Program
Forest Stewardship Program
Forest Health Protection
Forest Health Protection
Public Television Station Digital Transition Grant Program
Environmental Quality Incentives Program
Agricultural Statistics Reports
Forest Service Aquatic Invasive Species Monitoring
Miscellaneous Forest Service Grants
Miscellaneous Natural Resources Conservation Service Grants
US Forest Services Roadless Cost Share
Pass-Through From Non-State Entities:
Environmental Quality Incentives Program
Willamette Partnership; Grantor No. MOA 6621
Idaho Statewide Wood Energy Team
USDA Forest Service-Northern Region; Grantor No. 13-CA-11010000-022
TOTAL NON-CLUSTERED PROGRAMS
TOTAL DEPARTMENT OF AGRICULTURE
DEPARTMENT OF COMMERCE
Columbia River Fisheries Development Program
Pacific Coast Salmon Recovery - Pacific Salmon Treaty Program
Pacific Coast Salmon Recovery - Pacific Salmon Treaty Program
Regional Fishery Management Councils
State and Local Implementation Grant Program
Miscellaneous NOAA Grants
Pass-Through From Non-State Entities:
Special Projects
Public Broadcasting Service; Grantor No. 51-51-W10606 38
TOTAL DEPARTMENT OF COMMERCE
DEPARTMENT OF DEFENSE
Procurement Technical Assistance for Business Firms
Agreement Program for the Reimbursement of Technical Services
National Guard Military Operations and Maintenance Projects
National Guard ChalleNGe Program

*Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.
6

Environmental Quality, Department of

15,348 PT

Energy Resources, Office of

42,342 PT
$48,575,561
$425,443,368

Fish and Game, Department of
Fish and Game, Department of
Species Conservation, Office of
Fish and Game, Department of
Military, Division of
Fish and Game, Department of

Public Television, Idaho

$1,261,042
257,122
3,067,990
28,250
278,053
929,938

342,474 PT
$6,164,869

Commerce, Department of
Environmental Quality, Department of
Military, Division of
Military, Division of

$139,110
148,669
35,003,731
2,301,856

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY FEDERAL AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA
12.900
12.999

FEDERAL AGENCY
FEDERAL PROGRAM TITLE
Language Grant Program
Miscellaneous Army Corps of Engineers Grants
TOTAL DEPARTMENT OF DEFENSE

STATE AGENCY
Superintendent of Public Instruction
Fish and Game, Department of

14.171
14.228

HOUSING AND URBAN DEVELOPMENT
Manufactured Home Dispute Resolution
Community Development Block Grants/State's Program
TOTAL HOUSING AND URBAN DEVELOPMENT

Building Safety, Division of
Commerce, Department of

15.605
15.611
15.611

15.130
15.224
15.228
15.230
15.231
15.231
15.231
15.236
15.238
15.238
15.517
15.524
15.608
15.615
15.615
15.623
15.631
15.634
15.649
15.650
15.655
15.657
15.657
15.660
15.670
15.904
15.916
15.926

16.013
16.017
16.523
16.540
16.543
16.548
16.550
16.575
16.576
16.580
16.585
16.588
16.593
16.606
16.609
16.727
16.738
16.741
16.742
16.750
16.751
16.751
16.753
16.813

DEPARTMENT OF THE INTERIOR
FISH AND WILDLIFE CLUSTER:
Sport Fish Restoration
Wildlife Restoration and Basic Hunter Education
Wildlife Restoration and Basic Hunter Education
TOTAL FISH AND WILDLIFE CLUSTER
NON-CLUSTERED PROGRAMS:
Indian Education Assistance to Schools
Cultural Resource Management
National Fire Plan - Wildland Urban Interface Community Fire Assistance
Invasive and Noxious Plant Management
Fish, Wildlife and Plant Conservation Resource Management
Fish, Wildlife and Plant Conservation Resource Management
Fish, Wildlife and Plant Conservation Resource Management
Environmental Quality and Protection Resource Management
Challenge Cost Share
Challenge Cost Share
Fish & Wildlife Coordination Act
Recreation Resources Management
Fish and Wildlife Management Assistance
Cooperative Endangered Species Conservation Fund
Cooperative Endangered Species Conservation Fund
North American Wetlands Conservation Fund
Partners for Fish & Wildlife
State Wildlife Grants
Service Training and Technical Assistance
Research Grants (Generic)
Migratory Bird Monitoring, Assessment and Conservation
Endangered Species Conservation - Recovery Implementation Funds
Endangered Species Conservation - Recovery Implementation Funds
Endangered Species - Candidate Conservation Action Funds
Adaptive Science
Historic Preservation Fund Grants-in-Aid
Outdoor Recreation - Acquisition, Development, and Planning
American Battlefield Protection
TOTAL NON-CLUSTERED PROGRAMS
TOTAL DEPARTMENT OF THE INTERIOR
DEPARTMENT OF JUSTICE
Violence Against Women Act Court Training and Improvement Grants
Sexual Assault Services
Juvenile Accountability Block Grants
Juvenile Justice and Delinquency Prevention - Allocation to States
Missing Children's Assistance
Title V - Delinquency Prevention Program
State Justice Statistics Program for Statistical Analysis Centers
Crime Victim Assistance
Crime Victim Compensation
Edward Byrne Memorial State and Local Law Enforce. Assist. Discretionary Grants
Drug Court Discretionary Grant Program
Violence Against Women Formula Grants
Residential Substance Abuse Treatment for State Prisoners
State Criminal Alien Assistance Program
Project Safe Neighborhoods
Enforcing Underage Drinking Laws Program
Edward Byrne Memorial Justice Assistance Grant Program
DNA Backlog Reduction Program
Paul Coverdell Forensic Sciences Improvement Grant Program
Support for Adam Walsh Act Implementation Grant Program
Edward Byrne Memorial Competitive Grant Program
Edward Byrne Memorial Competitive Grant Program
Congressionally Recommended Awards
NICS Act Record Improvement Program

*Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.
7

AMOUNT TYPE*
$(9)
18,850
$37,612,207

$18,401
4,751,019
$4,769,420

Fish and Game, Department of
Fish and Game, Department of
Species Conservation, Office of

$6,138,159
10,048,153
97,610
$16,283,922

Superintendent of Public Instruction
Historical Society, Idaho State
Lands, Department of
Fish and Game, Department of
Agriculture, Department of
Fish and Game, Department of
Species Conservation, Office of
Environmental Quality, Department of
Fish and Game, Department of
Historical Society, Idaho State
Fish and Game, Department of
Parks and Recreation, Department of
Fish and Game, Department of
Fish and Game, Department of
Species Conservation, Office of
Fish and Game, Department of
Fish and Game, Department of
Fish and Game, Department of
Fish and Game, Department of
Fish and Game, Department of
Fish and Game, Department of
Fish and Game, Department of
Species Conservation, Office of
Lands, Department of
Fish and Game, Department of
Historical Society, Idaho State
Parks and Recreation, Department of
Historical Society, Idaho State

$71,446
15,000
4,117
65,508
33,055
439,405
18,538
95,478
121,436
5,857
734,883
308,459
29,250
300,616
7,768,174
28,534
3,302
1,366,619
5,869,868
8,620
789
120,867
492,470
8,511
9,188
652,286
64,724
23,987
$18,660,987
$34,944,909

Judicial Department
Police, Idaho State
Juvenile Corrections, Department of
Juvenile Corrections, Department of
Attorney General, Office of the
Juvenile Corrections, Department of
Police, Idaho State
Health and Welfare, Department of
Industrial Commission
Correction, Department of
Judicial Department
Police, Idaho State
Police, Idaho State
Correction, Department of
Police, Idaho State
Juvenile Corrections, Department of
Police, Idaho State
Police, Idaho State
Police, Idaho State
Police, Idaho State
Juvenile Corrections, Department of
Police, Idaho State
Correction, Department of
Police, Idaho State

$135,302
188,642
314,918
309,628
374,270
15,859
54,987
2,365,045
800,000
50,190
237,399
1,052,324
119,268
196,552
14,585
82,702
1,149,783
267,624
55,585
120,200
4,791
31,727
84,863
170,060

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY FEDERAL AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA
16.922
16.999

17.207
17.801
17.804

17.258
17.259
17.278

17.005
17.225
17.235
17.245
17.266
17.267
17.271
17.273
17.277
17.802

20.205
20.219

FEDERAL AGENCY
FEDERAL PROGRAM TITLE
Equitable Sharing Program
Strengthening Idaho's Judicial Performance Evaluation
TOTAL DEPARTMENT OF JUSTICE
DEPARTMENT OF LABOR
EMPLOYMENT SERVICE CLUSTER:
Employment Service/Wagner-Peyser Funded Activities
Disabled Veterans' Outreach Program
Local Veterans' Employment Representative Program
TOTAL EMPLOYMENT SERVICE CLUSTER
WIA CLUSTER:
WIA/WIOA Adult Program
WIA/WIOA Youth Activities
WIA/WIOA Dislocated Workers Formula Grants
TOTAL WIA CLUSTER
NON-CLUSTERED PROGRAMS:
Compensation and Working Conditions
Unemployment Insurance
Senior Community Service Employment Program
Trade Adjustment Assistance
Workforce Incentive Grant
Incentive Grants - WIA Section 503
Work Opportunity Tax Credit (WOTC) Program
Temporary Labor Certification for Foreign Workers
WIOA National Dislocated Worker Grants/WIA National Emergency Grants
Veterans' Employment Program
TOTAL NON-CLUSTERED PROGRAMS
TOTAL DEPARTMENT OF LABOR
DEPARTMENT OF TRANSPORTATION
HIGHWAY PLANNING AND CONSTRUCTION CLUSTER:
Highway Planning and Construction
Recreational Trails Program
TOTAL HIGHWAY PLANNING AND CONSTRUCTION CLUSTER

STATE AGENCY
Police, Idaho State
Judicial Department

AMOUNT TYPE*
$209,814
35,755
$8,441,873

Labor, Department of
Labor, Department of
Labor, Department of

$7,116,587
876,857
65,064
$8,058,508

Labor, Department of
Labor, Department of
Labor, Department of

$3,101,116
3,466,636
3,508,817
$10,076,569

Labor, Department of
Labor, Department of
Aging, Commission on
Labor, Department of
Labor, Department of
Labor, Department of
Labor, Department of
Labor, Department of
Labor, Department of
Labor, Department of

$10,115
126,778,920
440,498
1,798,508
71,527
317,426
95,216
292,728
2,011,760
38,432
$131,855,130
$149,990,207

Transportation Department, Idaho
Parks and Recreation, Department of

$336,484,431
1,986,868
$338,471,299

20.500

FEDERAL TRANSIT CLUSTER:
Federal Transit - Capital Investment Grants
TOTAL FEDERAL TRANSIT CLUSTER

Transportation Department, Idaho

$62,435
$62,435

20.513
20.516
20.521

TRANSIT SERVICES PROGRAMS CLUSTER:
Enhanced Mobility of Seniors and Individuals with Disabilities
Job Access - Reverse Commute
New Freedom Program
TOTAL TRANSIT SERVICES PROGRAMS CLUSTER

Transportation Department, Idaho
Transportation Department, Idaho
Transportation Department, Idaho

$551,269
282,724
401,289
$1,235,282

20.600
20.601
20.610
20.611
20.612
20.616

HIGHWAY SAFETY CLUSTER:
State and Community Highway Safety
Alcohol Impaired Driving Countermeasures Incentive Grants
State Traffic Safety Information System Improvement Grants
Incentive Grant Program to Prohibit Racial Profiling
Incentive Grant Program to Increase Motorcyclist Safety
National Priority Safety Programs
TOTAL HIGHWAY SAFETY CLUSTER

Transportation Department, Idaho
Transportation Department, Idaho
Transportation Department, Idaho
Transportation Department, Idaho
Transportation Department, Idaho
Transportation Department, Idaho

$1,634,897
297,761
141,176
2,160
76,326
1,575,765
$3,728,085

Transportation Department, Idaho
Police, Idaho State
Transportation Department, Idaho
Police, Idaho State
Transportation Department, Idaho
Transportation Department, Idaho
Transportation Department, Idaho
Transportation Department, Idaho
Transportation Department, Idaho
Public Utilities Commission
Military, Division of

$76,648
1,389,857
2,299
89,171
925,594
29,049
7,577,834
10,286
13,971
131,803
54,813
$10,301,325
$353,798,426

20.106
20.218
20.232
20.233
20.237
20.509
20.509
20.514
20.608
20.700
20.703

NON-CLUSTERED PROGRAMS:
Airport Improvement Program
National Motor Carrier Safety
Commercial Driver's License Program Improvement Grant
Border Enforcement Grants
Commercial Vehicle Information Systems and Networks
ARRA - Formula Grants for Rural Areas
Formula Grants for Rural Areas
Public Transportation Research, Technical Assistance, and Training
Minimum Penalties for Repeat Offenders for Driving While Intoxicated
Pipeline Safety
Interagency Hazardous Materials Public Sector Training & Planning Grants
TOTAL NON-CLUSTERED PROGRAMS
DEPARTMENT OF TRANSPORTATION

*Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.
8

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY FEDERAL AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA
21.000

39.003
39.011

45.024
45.025
45.149

45.129

FEDERAL AGENCY
FEDERAL PROGRAM TITLE
U.S TREASURY
Equitable Share
TOTAL U.S. TREASURY
GENERAL SERVICES ADMINISTRATION
Donation of Federal Surplus Personal Property
Election Reform
TOTAL GENERAL SERVICES ADMINISTRATION
NATIONAL FOUNDATION ON THE ARTS AND HUMANITIES
Promotion of the Arts - Grants to Organizations and Individuals
Promotion of the Arts - Partnership Agreements
Promotion of the Humanities - Division of Preservation and Access
Pass-Through From Non-State Entities:
Promotion of the Humanities - Federal/State Partnership
Idaho Humanities Council; Grantor No. H14001, H15001
TOTAL NATIONAL FOUNDATION ON THE ARTS AND HUMANITIES

STATE AGENCY
Police, Idaho State

Administration, Department of
Secretary of State

Superintendent of Public Instruction
Arts, Commission on the
Historical Society, Idaho State

Libraries, Idaho Commission for

INSTITUTE OF MUSEUM AND LIBRARY SERVICES
Grants to States
National Leadership Grants
TOTAL INSTITUTE OF MUSEUM AND LIBRARY SERVICES

Libraries, Idaho Commission for
Libraries, Idaho Commission for

59.061

SMALL BUSINESS ADMINISTRATION
State Trade and Export Promotion Pilot Grant Program
TOTAL SMALL BUSINESS ADMINISTRATION

Commerce, Department of

64.014
64.015
64.101

DEPARTMENT OF VETERANS AFFAIRS
Veterans State Domiciliary Care
Veterans State Nursing Home Care
Burial Expenses Allowances for Veterans
TOTAL DEPARTMENT OF VETERANS AFFAIRS

Veterans Services, Division of
Veterans Services, Division of
Veterans Services, Division of

66.458

66.468

66.001
66.032
66.034
66.034
66.039
66.040
66.202
66.419
66.432
66.433
66.454
66.460
66.461
66.461
66.608
66.700
66.708
66.801
66.802
66.804
66.805
66.809
66.817

81.041
81.042
81.502

DRINKING WATER STATE REVOLVING FUND CLUSTER:
Capitalization Grants for Drinking Water State Revolving Funds
DRINKING WATER STATE REVOLVING FUND CLUSTER:
NON-CLUSTERED PROGRAMS:
Air Pollution Control Program Support
State Indoor Radon Grants
Surveys, Studies, Res., Invest. Demos & Spec. Purpose Act. - Clean Air Act
Surveys, Studies, Res., Invest. Demos & Spec. Purpose Act. - Clean Air Act
National Clean Diesel Emissions Reduction Program
State Clean Diesel Grant Program
Congressionally Mandated Projects
Water Pollution Control State, Interstate, and Tribal Program Support
State Public Water System Supervision
State Underground Water Source Protection
Water Quality Management Planning
Nonpoint Source Implementation Grants
Regional Wetland Program Development Grants
Regional Wetland Program Development Grants
Environmental Info. Exchange Network Grant Prog. and Related Assist.
Consolidated Pesticide Enforcement Cooperative Agreements
Pollution Prevention Grants Program
Hazardous Waste Management State Program Support
Superfund St., Pol. Sub./Indian Tribe Site - Specific Coop. Agmts.
Underground Storage Tank Prevention, Detection and Compliance Program
Leaking Underground Storage Tank Trust Fund Corrective Action Program
Superfund State and Indian Tribe Core Program Cooperative Agreements
State and Tribal Response Program Grants
TOTAL NON-CLUSTERED PROGRAMS
TOTAL ENVIRONMENTAL PROTECTION AGENCY
DEPARTMENT OF ENERGY
State Energy Program
Weatherization Assistance for Low-Income Persons
Miscellaneous Federal Assistance Activities

*Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.
9

$82,417
$82,417

$1,706,177 NC
1,412,332
$3,118,509

$4,582
719,133
140,175

11,596 PT
$875,486

45.310
45.312

ENVIRONMENTAL PROTECTION AGENCY
CLEAN WATER STATE REVOLVING FUND CLUSTER:
Capitalization Grants for Clean Water State Revolving Funds
TOTAL CLEAN WATER STATE REVOLVING FUND CLUSTER

AMOUNT TYPE*

$1,287,308
22,007
$1,309,315

$195,031
$195,031

$456,953
11,903,644
350,704
$12,711,301

Environmental Quality, Department of

$6,753,264
$6,753,264

Environmental Quality, Department of

$9,314,128
$9,314,128

Environmental Quality, Department of
Health and Welfare, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Water Resources, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Fish and Game, Department of
Environmental Quality, Department of
Agriculture, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of
Environmental Quality, Department of

Energy Resources, Office of
Health and Welfare, Department of
Environmental Quality, Department of

$1,328,534
61,275
368,792
73,339 NC
33,896
85,955
71,081
2,121,902
1,223,371
96,900
75,728
2,269,579
145
57,488
85,039
406,181
122,036
414,416
15,528,926
397,034
809,354
160,867
970,947
$26,762,785
$42,830,177

$380,525
1,597,885
2,478,574

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY FEDERAL AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999

81.106

81.999

84.027
84.173

84.377
84.388

84.002
84.010
84.011
84.013
84.048
84.126
84.126
84.144
84.169
84.169
84.177
84.181
84.185
84.187
84.187
84.196
84.265
84.265
84.287
84.323
84.330
84.334
84.358
84.358
84.365
84.366
84.367
84.367
84.369
84.372
84.378

FEDERAL AGENCY
FEDERAL PROGRAM TITLE
Miscellaneous Bonneville Power Administration Grants
Weatherization Conference
Upper Salmon Basin Habitat Restoration
Lemhi River Restoration Planning
Clearwater Focus Program
Pahsimeroi River Habitat
Yankee Fork Side Channel Restoration
Lower Clearwater Potlatch Watershed
Exp Upper Salmon Screen Tributary Passage
Upper Salmon Screen Tributary Passage
Idaho Accord Admin 2012-2013
Upper & Lower Lemhi Acquisition
Idaho Accord Water Transactions 2013-2015
Idaho Accord Admin 2013-2014
Capital Upper Salmon Screen Trip Passage
Idaho Accord Admininistration
Tributary Water Conservation
Pass-Through From Non-State Entities
Transport of Transuranic Wastes to the Waste Isolation Pilot Plant
Western Governors' Association;
Grantor Nos. MOA-30-316-04A, MOA-30-316-04B
BPA/02 - Homeowner Energy Code Survey
Bonneville Power Administration; Grantor No. 62971
TOTAL DEPARTMENT OF ENERGY
DEPARTMENT OF EDUCATION
SPECIAL EDUCATION CLUSTER (IDEA):
Special Education - Grants to States
Special Education - Preschool Grants
TOTAL SPECIAL EDUCATION CLUSTER (IDEA)
SCHOOL IMPROVEMENT GRANTS CLUSTER:
School Improvement Grants
ARRA - School Improvement Grants
TOTAL SCHOOL IMPROVEMENT GRANTS CLUSTER
NON-CLUSTERED PROGRAMS:
Adult Education - Basic Grants to States
Title I Grants to Local Educational Agencies
Migrant Education - State Grant Program
Title I State Agency Program for Neglected & Delinquent Children & Youth
Career and Technical Education - Basic Grants to States
Rehabilitation Services - Vocational Rehabilitation Grants to States
Rehabilitation Services - Vocational Rehabilitation Grants to States
Migrant Education - Coordination Program
Independent Living - State Grants
Independent Living - State Grants
Independent Living Services for Older Individuals Who Are Blind
Special Education - Grants for Infants and Families
Byrd Honors Scholarships
Supported Employment Services for Individuals w/Most Significant Disabilities
Supported Employment Services for Individuals w/Most Significant Disabilities
Education for Homeless Children and Youth
State Vocational Rehabilitation Unit In-Service Training
State Vocational Rehabilitation Unit In-Service Training
Twenty-First Century Community Learning Centers
Special Education - State Personnel Development
Advanced Placement Program
Gaining Early Awareness and Readiness for Undergraduate Programs
Rural Education
Rural Education
English Language Acquisition State Grants
Mathematics and Science Partnerships
Improving Teacher Quality State Grants
Improving Teacher Quality State Grants
Grants for State Assessments and Related Activities
Statewide Longitudinal Data Systems
College Access Challenge Grant Program
TOTAL NON-CLUSTERED PROGRAMS
TOTAL DEPARTMENT OF EDUCATION

*Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.
10

STATE AGENCY
Fish and Game, Department of
Health and Welfare, Department of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Species Conservation, Office of
Water Resources, Department of

AMOUNT TYPE*
$15,991,718
539,297
423,770
837,299
92,424
50,339
446
213,804
1,353
(145)
(2,019)
83,362
102,790
36,185
354,060
48,352
276,715

Environmental Quality, Department of

68,024 PT

Energy Resources, Office of

20,473 PT
$23,595,231

Superintendent of Public Instruction
Superintendent of Public Instruction

$58,828,433
2,311,189
$61,139,622

Superintendent of Public Instruction
Superintendent of Public Instruction

$2,022,745
1,372,847
$3,395,592

Professional-Technical Education, Division of
Superintendent of Public Instruction
Superintendent of Public Instruction
Superintendent of Public Instruction
Professional-Technical Education, Division of
Blind and Visually Impaired, Commission for the
Vocational Rehabilitation, Division of
Superintendent of Public Instruction
Blind and Visually Impaired, Commission for the
Vocational Rehabilitation, Division of
Blind and Visually Impaired, Commission for the
Health and Welfare, Department of
Education, State Board of
Blind and Visually Impaired, Commission for the
Vocational Rehabilitation, Division of
Superintendent of Public Instruction
Blind and Visually Impaired, Commission for the
Vocational Rehabilitation, Division of
Superintendent of Public Instruction
Superintendent of Public Instruction
Superintendent of Public Instruction
Superintendent of Public Instruction
Juvenile Corrections, Department of
Superintendent of Public Instruction
Superintendent of Public Instruction
Superintendent of Public Instruction
Education, State Board of
Superintendent of Public Instruction
Superintendent of Public Instruction
Education, State Board of
Education, State Board of

$2,265,793
62,206,793
3,770,656
545,861
6,313,794
2,831,693
13,971,709
62,778
71,762
141,092
225,000
2,019,895
2,250
2,426
336,450
279,875
14,769
30,158
6,500,531
641,489
60,672
1,668,930
15,083
817,175
2,223,222
784,213
295,488
11,351,182
3,951,722
737,939
1,253,624
$125,394,024
$189,929,238

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY FEDERAL AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA
89.003

93.044
93.045
93.053

FEDERAL AGENCY
FEDERAL PROGRAM TITLE
NATIONAL ARCHIVES & RECORDS ADMINISTRATION
National Historical Publications and Records Grants
TOTAL NATIONAL ARCHIVES & RECORDS ADMINISRATION
DEPARTMENT OF HEALTH AND HUMAN SERVICES
AGING CLUSTER:
Grants for Supportive Services and Senior Centers
Nutrition Services
Nutrition Services Incentive Program
TOTAL AGING CLUSTER

STATE AGENCY
Historical Society, Idaho State

Aging, Commission on
Aging, Commission on
Aging, Commission on

AMOUNT TYPE*
$17,350
$17,350

$1,782,639
2,964,069
697,566
$5,444,274

93.558
93.714

TANF CLUSTER:
Temporary Assistance for Needy Families
ARRA - Emerg. Contingency Fund for Temp. Assist. for Needy Families
TOTAL TANF CLUSTER

Health and Welfare, Department of
Health and Welfare, Department of

$21,070,791
1,367,666
$22,438,457

93.575
93.596

CCDF CLUSTER:
Child Care and Development Block Grant
Child Care Mandatory & Matching Funds of Child Care & Develop. Fund
TOTAL CCDF CLUSTER

Health and Welfare, Department of
Health and Welfare, Department of

$24,351,962
5,181,267
$29,533,229

93.775
93.777
93.778

MEDICAID CLUSTER:
State Medicaid Fraud Control Units
State Survey and Certification of Health Care Providers and Suppliers
Medical Assistance Program
TOTAL MEDICAID CLUSTER

Attorney General, Office of the
Health and Welfare, Department of
Health and Welfare, Department of

$615,245
2,750,654
1,246,548,203
$1,249,914,102

93.041
93.042
93.043
93.048
93.052
93.069
93.071
93.072
93.079
93.090
93.092
93.110
93.116
93.127
93.130
93.136
93.150
93.165
93.217
93.240
93.241
93.243
93.243
93.243
93.243
93.251
93.268
93.268
93.270
93.275
93.283
93.292
93.301
93.305
93.314
93.323
93.324
93.336
93.369
93.505
93.507
93.521
93.556
93.563

NON-CLUSTERED PROGRAMS:
Programs for Prevention of Elder Abuse, Neglect, and Exploitation
Long Term Care Ombudsman Services for Older Individuals
Disease Prevention and Health Promotion Services
Special Programs for the Aging - Discretionary Projects
National Family Caregiver Support
Public Health Emergency Preparedness
Medicare Enrollment Assistance Program
Lifespan Respite Care Program
Promote Adolescent Health - Sch.-Bsd HIV/STD Prev. & Sch.-Bsd Surv.
Guardianship Assistance
Affordable Care Act (ACA) Personal Responsibility Education Program
Maternal and Child Health Federal Consolidated Programs
Project Grants and Cooperative Agreements for Tuberculosis Control
Emergency Medical Services for Children
Coop. Agmts. - States/Territories - Coord. & Develop. of Primary Care Ofcs.
Injury Prevent. & Control Research/State and Community Based Prog.
Projects for Assistance in Transition from Homelessness
Grants to States for Loan Repayment Program
Family Planning - Services
State Capacity Building
State Rural Hospital Flexibility Program
Substance Abuse & Mental Health Svcs - Proj. of Reg. & Natl. Significance
Substance Abuse & Mental Health Svcs - Proj. of Reg. & Natl. Significance
Substance Abuse & Mental Health Svcs - Proj. of Reg. & Natl. Significance
Substance Abuse & Mental Health Svcs - Proj. of Reg. & Natl. Significance
Universal Newborn Hearing Screening
Immunization Cooperative Agreements
Immunization Cooperative Agreements
Adult Viral Hepatitis Prevention and Control
Substance Abuse and Mental Health Services - Access to Recovery
Centers for Disease Control & Prevention - Investigations & Tech. Assist.
National Public Health Improvement Initiative
Small Rural Hospital Improvement Grant Program
National State Based Tobacco Control Programs
Early Hearing Detection/Intervention Info. Syst. (EHDI-IS) Surveillance Prog.
Epidemiology and Laboratory Capacity for Infectious Diseases
State Health Insurance Assistance Program
Behavioral Risk Factor Surveillance System
ACL Independent Living State Grants
Affordable Care Act Maternal, Infant, & Early Childhood Home Visit. Prog.
PPHF National Public Health Improvement Initiative
Affordable Care Act Build Epi., Lab., & Health Info. Sys. Cap. in ELC & EIP
Promoting Safe and Stable Families
Child Support Enforcement

*Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.
11

Aging, Commission on
Aging, Commission on
Aging, Commission on
Aging, Commission on
Aging, Commission on
Health and Welfare, Department of
Aging, Commission on
Aging, Commission on
Superintendent of Public Instruction
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Drug Policy, Office of
Health and Welfare, Department of
Judicial Department
Superintendent of Public Instruction
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Insurance, Department of
Health and Welfare, Department of
Vocational Rehabilitation, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of

$21,622
78,206
70,956
623,347
764,319
4,921,233
80,752
47,916
52,981
18,354
267,718
245,563
162,967
143,577
182,791
167,611
293,887
48,750
1,478,065
203,531
593,384
767,825
1,749,491
277,681
441,571
175,286
2,131,079
20,984,181 NC
20,694
771,649
1,748,825
163,263
223,058
153,264
136,801
238,365
304,788
4,641
43,704
1,685,860
13,400
272,615
1,545,697
14,906,954

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY FEDERAL AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA
93.566
93.568
93.569
93.576
93.586
93.590
93.597
93.599
93.600
93.603
93.617
93.624
93.630
93.643
93.645
93.658
93.659
93.667
93.669
93.671
93.674
93.733
93.735
93.757
93.758
93.767
93.791
93.889
93.913
93.917
93.919
93.940
93.944
93.945
93.958
93.959
93.977
93.988
93.991
93.994
93.999
93.999
93.999
93.999
93.999

94.003
94.006
94.007
94.009
94.013
94.013

96.001

96.999
96.999
96.999

97.012
97.023
97.029

FEDERAL AGENCY
FEDERAL PROGRAM TITLE
Refugee and Entrant Assistance - State Administered Programs
Low-Income Home Energy Assistance
Community Services Block Grant
Refugee and Entrant Assistance Discretionary Grants
State Court Improvement Program
Community-Based Child Abuse Prevention Grants
Grants to States for Access and Visitation Programs
Chafee Education and Training Vouchers Program
Head Start
Adoption and Legal Guardianship Incentive Payments
Voting Access for Individuals with Disabilities - Grants to States
Affordable Care Act Funding for Model Design & Model Testing Assist.
Developmental Disabilities Basic Support and Advocacy Grants
Children's Justice Grants To States
Stephanie Tubbs Jones Child Welfare Services Program
Foster Care - Title IV-E
Adoption Assistance
Social Services Block Grant
Child Abuse and Neglect State Grants
Family Violence Prevent & Srvcs/Domestic Violence Shelter & Sup. Srvcs
Chafee Foster Care Independence Program
Cap. Bldg. Assist. to Strengthen Pub. Health Immun. Infra./Performance Funded in Part by PPHF
State Pub. Health Approach Ensuring Quitline Cap. Funded in Part by PPHF
State Pub. Health Actions to Prevent/Control Obesity, Diabetes, Heart Disease/Stroke (PPHF)
Preventive Health and Health Services Block Grant Funded Solely with PPHF
Children's Health Insurance Program
Money Follows the Person Rebalancing Demonstration
National Bioterrorism Hospital Preparedness Program
Grants to States for Operation of Offices of Rural Health
HIV Care Formula Grants
Comprehensive Breast and Cervical Cancer Early Detection Programs
HIV Prevention Activities - Health Department Based
HIV/AIDS Surveillance
Assistance Programs for Chronic Disease Prevention and Control
Block Grants for Community Mental Health Services
Block Grants for Prevention and Treatment of Substance Abuse
Preventive Health Services - Sexually Transmitted Diseases Control Grants
Diabetes Control Programs and Evaluation of Surveillance Systems
Preventive Health and Health Services Block Grant
Maternal and Child Health Services Block Grant to the States
Clinical Laboratory Improvement Amendments
Drug Alcohol Information
Food Sanitation Inspection
Mammography Quality
State EPI Outcomes
TOTAL NON-CLUSTERED PROGRAMS
TOTAL DEPARTMENT OF HEALTH AND HUMAN SERVICES
CORPORATION FOR NATIONAL AND COMMUNITY SERVICE
State Commissions
AmeriCorps
Program Development and Innovation Grants
Training and Technical Assistance
Volunteers in Service to America
Volunteers in Service to America
TOTAL CORPORATION FOR NATIONAL & COMMUNITY SERVICE
SOCIAL SECURITY ADMINISTRATION
DISABILITY INSURANCE/SSI CLUSTER:
Social Security - Disability Insurance
TOTAL DISABILITY INSURANCE/SSI CLUSTER
NON-CLUSTERED PROGRAMS:
Vital Statistics Birth Records Grants
Vital Statistics Cooperative Program
Social Security Birth and Death Reports
TOTAL NON-CLUSTERED PROGRAMS
TOTAL SOCIAL SECURITY ADMINISTRATION
DEPARTMENT OF HOMELAND SECURITY
Boating Safety Financial Assistance
Community Assistance Program - State Support Services Element
Flood Mitigation Assistance

*Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.
12

STATE AGENCY
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Judicial Department
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Secretary of State
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of

AMOUNT TYPE*
$1,800,646
19,570,817
3,480,576
117,202
355,345
162,777
99,638
141,817
124,760
597,265
11,647
154,478
427,907
161,720
1,155,869
9,764,183
7,140,456
11,320,648
164,702
831,895
409,051
108,794
59,822
680,951
253,683
53,437,198
2,373,218
1,189,700
157,671
2,063,337
1,084,554
849,726
137,849
1,378,411
2,644,439
8,449,220
454,255
164,968
142,874
3,725,844
146,061
10,233
65,925
51,208
189,016
$197,040,578
$1,504,370,640

Labor, Department of
Labor, Department of
Labor, Department of
Labor, Department of
Health and Welfare, Department of
Superintendent of Public Instruction

$237,386
784,573
15,265
4,119
3,900
(2,440)
$1,042,803

Labor, Department of

$9,098,967
$9,098,967

Health and Welfare, Department of
Health and Welfare, Department of
Health and Welfare, Department of

$59,875
268,142
39,327
$367,344
$9,466,311

Parks and Recreation, Department of
Water Resources, Department of
Military, Division of

$1,233,158
106,719
203,785

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY FEDERAL AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA
97.036
97.039
97.041
97.042
97.045
97.045
97.046
97.047
97.067

10.170

10.304

15.808

16.812

17.002
17.261

20.205

66.608

FEDERAL AGENCY
FEDERAL PROGRAM TITLE
Disaster Grants - Public Assistance (Presidentially Declared Disasters)
Hazard Mitigation Grant
National Dam Safety Program
Emergency Management Performance Grants
Cooperating Technical Partners
Cooperating Technical Partners
Fire Management Assistance Grant
Pre-Disaster Mitigation
Homeland Security Grant Program
TOTAL DEPARTMENT OF HOMELAND SECURITY
RESEARCH AND DEVELOPMENT CLUSTER
DEPARTMENT OF AGRICULTURE - RESEARCH AND DEVELOPMENT
Specialty Crop Block Grant Program - Farm Bill
Agricultural Marketing Service
Pass-Through From Non-State Entities
Homeland Security - Agricultural
National Institute of Food and Agriculture
University of California, Davis; Grantor No. Prime Agrmt No. 2012-37620-19626
or Research Agrmt No. 201223902-11
TOTAL DEPARTMENT OF AGRICULTURE - RESEARCH AND DEVELOPMENT
DEPARTMENT OF THE INTERIOR - RESEARCH AND DEVELOPMENT
U.S. Geological Survey - Research and Data Collection
United States Geological Survey
TOTAL DEPARTMENT OF THE INTERIOR - RESEARCH AND DEVELOPMENT
DEPARTMENT OF JUSTICE - RESEARCH AND DEVELOPMENT
Second Chance Act Reentry Initiative
Bureau of Justice Assistance
TOTAL DEPARTMENT OF JUSTICE - RESEARCH AND DEVELOPMENT
DEPARTMENT OF LABOR - RESEARCH AND DEVELOPMENT
Labor Force Statistics
Bureau of Labor Statistics
WIA/WIOA Pilots, Demonstrations, and Research Projects
Employment Training Administration
TOTAL DEPARTMENT OF LABOR - RESEARCH AND DEVELOPMENT
DEPARTMENT OF TRANSPORTATION - RESEARCH AND DEVELOPMENT
Highway Planning and Construction
Federal Highway Administration
TOTAL DEPARTMENT OF TRANSPORTATION - RESEARCH AND DEVELOPMENT

STATE AGENCY
Military, Division of
Military, Division of
Water Resources, Department of
Military, Division of
Military, Division of
Water Resources, Department of
Military, Division of
Military, Division of
Military, Division of

Agriculture, Department of

Agriculture, Department of

*Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.
13

$1,010,955

1,772 PT

$1,012,727

Water Resources, Department of

$32,894
$32,894

Juvenile Corrections, Department of

$20,077
$20,077

Labor, Department of

$685,320

Labor, Department of

531,043
$1,216,363

Transportation, Department of

ENVIRONMENTAL PROTECTION AGENCY - RESEARCH AND DEVELOPMENT
Pass-Through From Non-State Entities
Environmental Info. Exchange Network Grant Prog. and Related Assist.
Water Resources, Department of
Office of Environmental Information
Texas Commission on Environmental Quality; Grantor No. OS-83546301/582-15-51411
TOTAL ENVIRONMENTAL PROTECTION AGENCY - RESEARCH AND DEVELOPMENT
TOTAL RESEARCH AND DEVELOPMENT CLUSTER

TOTAL EXPENDITURES OF FEDERAL AWARDS

AMOUNT TYPE*
$83,065
375,826
91,459
3,199,447
112,865
15,968
1,610,859
472,996
5,017,612
$12,523,759

$728,793
$728,793

$90 PT

$90
$3,010,944

$2,826,243,791

SCHEDULE
OF
EXPENDITURES OF FEDERAL AWARDS
BY STATE AGENCY

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY STATE AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
STATE AGENCY
CFDA FEDERAL PROGRAM TITLE
ADMINISTRATION, DEPARTMENT OF
39.003 Donation of Federal Surplus Personal Property
TOTAL ADMINISTRATION, DEPARTMENT OF

FEDERAL DEPARTMENT

AMOUNT

TYPE*

General Services Administration

$1,706,177 NC
$1,706,177

10.565
17.235
93.041
93.042
93.043
93.044
93.045
93.048
93.052
93.053
93.071
93.072

AGING, COMMISSION ON
Commodity Supplemental Food Program
Senior Community Service Employment Program
Programs for Prevention of Elder Abuse, Neglect, and Exploitation
Long Term Care Ombudsman Services for Older Individuals
Disease Prevention and Health Promotion Services
Grants for Supportive Services and Senior Centers
Nutrition Services
Special Programs for the Aging - Discretionary Projects
National Family Caregiver Support
Nutrition Services Incentive Program
Medicare Enrollment Assistance Program
Lifespan Respite Care Program
TOTAL AGING, COMMISSION ON

Department of Agriculture
Department of Labor
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services

$14,997
440,498
21,622
78,206
70,956
1,782,639
2,964,069
623,347
764,319
697,566
80,752
47,916
$7,586,887

10.025
10.162
10.163
10.170
10.171
10.304
10.575
10.604
10.680
10.950
10.999
15.231
66.700

AGRICULTURE, DEPARTMENT OF
Plant and Animal Disease, Pest Control, and Animal Care
Inspection Grading and Standardization
Market Protection and Promotion
Specialty Crop Block Grant Program - Farm Bill
Organic Certification Cost Share Programs
Homeland Security - Agricultural
Farm to School Grant Program
Technical Assistance for Specialty Crops
Forest Health Protection
Agricultural Statistics Reports
Forest Service Aquatic Invasive Species Monitoring
Fish, Wildlife and Plant Conservation Resource Management
Consolidated Pesticide Enforcement Cooperative Agreements
TOTAL AGRICULTURE, DEPARTMENT OF

Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of the Interior
Environmental Protection Agency

$765,476
55,736
17,000
1,010,955 R&D
101,782
1,772 R&D PT
6,765
53,091
347,653
10,465
26,530
33,055
406,181
$2,836,461

ARTS, COMMISSION ON THE
45.025 Promotion of the Arts - Partnership Agreements
TOTAL ARTS, COMMISSION ON THE

Natl. Found. on Arts & Humanities

$719,133
$719,133

ATTORNEY GENERAL, OFFICE OF THE
16.543 Missing Children's Assistance
93.775 State Medicaid Fraud Control Units
TOTAL ATTORNEY GENERAL, OFFICE OF THE

Department of Justice
Health and Human Services

$374,270
615,245
$989,515

84.126
84.169
84.177
84.187
84.265

BLIND AND VISUALLY IMPAIRED, COMMISSION FOR THE
Rehabilitation Services - Vocational Rehabilitation Grants to States
Independent Living - State Grants
Independent Living Services for Older Individuals Who Are Blind
Supported Employment Services for Individuals w/Most Significant Disabilities
State Vocational Rehabilitation Unit In-Service Training
TOTAL BLIND AND VISUALLY IMPAIRED, COMMISSION FOR THE

Department of Education
Department of Education
Department of Education
Department of Education
Department of Education

$2,831,693
71,762
225,000
2,426
14,769
$3,145,650

BUILDING SAFETY, DIVISION OF
14.171 Manufactured Home Dispute Resolution
TOTAL BUILDING SAFETY, DIVISION OF

Housing and Urban Development

$18,401
$18,401

COMMERCE, DEPARTMENT OF
12.002 Procurement Technical Assistance for Business Firms
14.228 Community Development Block Grants/State's Program
59.061 State Trade and Export Promotion Pilot Grant Program
TOTAL COMMERCE, DEPARTMENT OF

Department of Defense
Housing and Urban Development
Small Business Administration

$139,110
4,751,019
195,031
$5,085,160

CORRECTION, DEPARTMENT OF
16.580 Edward Byrne Memorial State and Local Law Enforce. Assist. Discretionary Grants
16.606 State Criminal Alien Assistance Program
16.753 Congressionally Recommended Awards
TOTAL CORRECTION, DEPARTMENT OF

Department of Justice
Department of Justice
Department of Justice

$50,190
196,552
84,863
$331,605

DRUG POLICY, OFFICE OF
93.243 Substance Abuse & Mental Health Svcs - Proj. of Reg. & Natl. Significance
TOTAL OFFICE OF DRUG POLICY

Health and Human Services

$767,825
$767,825

* Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through; R&D=Research and Development.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.

14

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY STATE AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
STATE AGENCY
CFDA FEDERAL PROGRAM TITLE
EDUCATION, STATE BOARD OF
84.185 Byrd Honors Scholarships
84.367 Improving Teacher Quality State Grants
84.372 Statewide Longitudinal Data Systems
84.378 College Access Challenge Grant Program
TOTAL EDUCATION, STATE BOARD OF

FEDERAL DEPARTMENT
Department of Education
Department of Education
Department of Education
Department of Education

ENERGY RESOURCES, OFFICE OF
10.999 Idaho Statewide Wood Energy Team
81.041 State Energy Program
81.999 BPA/02 - Homeowner Energy Code Survey
TOTAL ENERGY RESOURCES, OFFICE OF

Department of Agriculture
Department of Energy
Department of Energy

AMOUNT

TYPE*

$2,250
295,488
737,939
1,253,624
$2,289,301

$42,342 PT
380,525
20,473 PT
$443,340

10.912
12.113
15.236
66.001
66.034
66.034
66.039
66.040
66.202
66.419
66.432
66.454
66.458
66.460
66.461
66.468
66.608
66.708
66.801
66.802
66.804
66.805
66.809
66.817
81.106
81.502

ENVIRONMENTAL QUALITY, DEPARTMENT OF
Environmental Quality Incentives Program
Agreement Program for the Reimbursement of Technical Services
Environmental Quality and Protection Resource Management
Air Pollution Control Program Support
Surveys, Studies, Res., Invest. Demos & Spec. Purpose Act. - Clean Air Act
Surveys, Studies, Res., Invest. Demos & Spec. Purpose Act. - Clean Air Act
National Clean Diesel Emissions Reduction Program
State Clean Diesel Grant Program
Congressionally Mandated Projects
Water Pollution Control State, Interstate, and Tribal Program Support
State Public Water System Supervision
Water Quality Management Planning
Capitalization Grants for Clean Water State Revolving Funds
Nonpoint Source Implementation Grants
Regional Wetland Program Development Grants
Capitalization Grants for Drinking Water State Revolving Funds
Environmental Info. Exchange Network Grant Prog. and Related Assist.
Pollution Prevention Grants Program
Hazardous Waste Management State Program Support
Superfund St., Pol. Sub./Indian Tribe Site - Specific Coop. Agmts.
Underground Storage Tank Prevention, Detection and Compliance Program
Leaking Underground Storage Tank Trust Fund Corrective Action Program
Superfund State and Indian Tribe Core Program Cooperative Agreements
State and Tribal Response Program Grants
Transport of Transuranic Wastes to the Waste Isolation Pilot Plant
Miscellaneous Federal Assistance Activities
TOTAL ENVIRONMENTAL QUALITY, DEPARTMENT OF

Department of Agriculture
Department of Defense
Department of the Interior
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Environmental Protection Agency
Department of Energy
Department of Energy

$15,348 PT
148,669
95,478
1,328,534
368,792
73,339 NC
33,896
85,955
71,081
2,121,902
1,223,371
75,728
6,753,264
2,269,579
145
9,314,128
85,039
122,036
414,416
15,528,926
397,034
809,354
160,867
970,947
68,024 PT
2,478,574
$45,014,426

10.999
10.999
11.436
11.438
11.441
11.999
12.999
15.230
15.231
15.238
15.517
15.605
15.608
15.611
15.615
15.623
15.631
15.634
15.649
15.650
15.655
15.657
15.670
66.461
81.999

FISH AND GAME, DEPARTMENT OF
Miscellaneous Forest Service Grants
Miscellaneous Natural Resources Conservation Service Grants
Columbia River Fisheries Development Program
Pacific Coast Salmon Recovery - Pacific Salmon Treaty Program
Regional Fishery Management Councils
Miscellaneous NOAA Grants
Miscellaneous Army Corps of Engineers Grants
Invasive and Noxious Plant Management
Fish, Wildlife and Plant Conservation Resource Management
Challenge Cost Share
Fish & Wildlife Coordination Act
Sport Fish Restoration
Fish and Wildlife Management Assistance
Wildlife Restoration and Basic Hunter Education
Cooperative Endangered Species Conservation Fund
North American Wetlands Conservation Fund
Partners for Fish & Wildlife
State Wildlife Grants
Service Training and Technical Assistance
Research Grants (Generic)
Migratory Bird Monitoring, Assessment and Conservation
Endangered Species Conservation - Recovery Implementation Funds
Adaptive Science
Regional Wetland Program Development Grants
Miscellaneous Bonneville Power Administration Grants
TOTAL FISH AND GAME, DEPARTMENT OF

Department of Agriculture
Department of Agriculture
Department of Commerce
Department of Commerce
Department of Commerce
Department of Commerce
Department of Defense
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Environmental Protection Agency
Department of Energy

$369,702
330,218
1,261,042
257,122
28,250
929,938
18,850
65,508
439,405
121,436
734,883
6,138,159
29,250
10,048,153
300,616
28,534
3,302
1,366,619
5,869,868
8,620
789
120,867
9,188
57,488
15,991,718
$44,529,525

* Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through; R&D=Research and Development.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.

15

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY STATE AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
STATE AGENCY
CFDA FEDERAL PROGRAM TITLE
HEALTH AND WELFARE, DEPARTMENT OF
10.551 Supplemental Nutrition Assistance Program (SNAP)
10.557 Supplemental Nutrition for Women, Infants, and Children (WIC)
10.561 State Administrative Matching Grants - Supplemental Nutrition Assist. Program
10.568 Emergency Food Assistance Program (Administrative Costs)
10.569 Emergency Food Assistance Program (Food Commodities)
16.575 Crime Victim Assistance
66.032 State Indoor Radon Grants
81.042 Weatherization Assistance for Low-Income Persons
81.999 Weatherization Conference
84.181 Special Education - Grants for Infants and Families
93.069 Public Health Emergency Preparedness
93.090 Guardianship Assistance
93.092 Affordable Care Act (ACA) Personal Responsibility Education Program
93.110 Maternal and Child Health Federal Consolidated Programs
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control
93.127 Emergency Medical Services for Children
93.130 Coop. Agmts. - States/Territories - Coord. & Develop. of Primary Care Ofcs.
93.136 Injury Prevent. & Control Research/State and Community Based Prog.
93.150 Projects for Assistance in Transition from Homelessness
93.165 Grants to States for Loan Repayment Program
93.217 Family Planning - Services
93.240 State Capacity Building
93.241 State Rural Hospital Flexibility Program
93.243 Substance Abuse & Mental Health Svcs - Proj. of Reg. & Natl. Significance
93.251 Universal Newborn Hearing Screening
93.268 Immunization Cooperative Agreements
93.268 Immunization Cooperative Agreements
93.270 Adult Viral Hepatitis Prevention and Control
93.275 Substance Abuse and Mental Health Services - Access to Recovery
93.283 Centers for Disease Control & Prevention - Investigations & Tech. Assist.
93.292 National Public Health Improvement Initiative
93.301 Small Rural Hospital Improvement Grant Program
93.305 National State Based Tobacco Control Programs
93.314 Early Hearing Detection/Intervention Info. Syst. (EHDI-IS) Surveillance Prog.
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases
93.336 Behavioral Risk Factor Surveillance System
93.505 Affordable Care Act Maternal, Infant, & Early Childhood Home Visit. Prog.
93.507 PPHF National Public Health Improvement Initiative
93.521 Affordable Care Act Build Epi., Lab., & Health Info. Sys. Cap. in ELC & EIP
93.556 Promoting Safe and Stable Families
93.558 Temporary Assistance for Needy Families
93.563 Child Support Enforcement
93.566 Refugee and Entrant Assistance - State Administered Programs
93.568 Low-Income Home Energy Assistance
93.569 Community Services Block Grant
93.575 Child Care and Development Block Grant
93.576 Refugee and Entrant Assistance Discretionary Grants
93.590 Community-Based Child Abuse Prevention Grants
93.596 Child Care Mandatory & Matching Funds of Child Care & Develop. Fund
93.597 Grants to States for Access and Visitation Programs
93.599 Chafee Education and Training Vouchers Program
93.600 Head Start
93.603 Adoption and Legal Guardianship Incentive Payments
93.624 Affordable Care Act Funding for Model Design & Model Testing Assist.
93.630 Developmental Disabilities Basic Support and Advocacy Grants
93.643 Children's Justice Grants To States
93.645 Stephanie Tubbs Jones Child Welfare Services Program
93.658 Foster Care - Title IV-E
93.659 Adoption Assistance
93.667 Social Services Block Grant
93.669 Child Abuse and Neglect State Grants

FEDERAL DEPARTMENT
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Justice
Environmental Protection Agency
Department of Energy
Department of Energy
Department of Education
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services

* Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through; R&D=Research and Development.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.

16

AMOUNT

TYPE*

$277,346,734 NC
26,360,891
9,542,135
202,536
1,989,956 NC
2,365,045
61,275
1,597,885
539,297
2,019,895
4,921,233
18,354
267,718
245,563
162,967
143,577
182,791
167,611
293,887
48,750
1,478,065
203,531
593,384
1,749,491
175,286
2,131,079
20,984,181 NC
20,694
771,649
1,748,825
163,263
223,058
153,264
136,801
238,365
4,641
1,685,860
13,400
272,615
1,545,697
21,070,791
14,906,954
1,800,646
19,570,817
3,480,576
24,351,962
117,202
162,777
5,181,267
99,638
141,817
124,760
597,265
154,478
427,907
161,720
1,155,869
9,764,183
7,140,456
11,320,648
164,702

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY STATE AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA
93.671
93.674
93.714
93.733
93.735
93.757
93.758
93.767
93.777
93.778
93.791
93.889
93.913
93.917
93.919
93.940
93.944
93.945
93.958
93.959
93.977
93.988
93.991
93.994
93.999
93.999
93.999
93.999
93.999
94.013
96.999
96.999
96.999

STATE AGENCY
FEDERAL PROGRAM TITLE
Family Violence Prevent & Srvcs/Domestic Violence Shelter & Sup. Srvcs
Chafee Foster Care Independence Program
ARRA - Emerg. Contingency Fund for Temp. Assist. for Needy Families
Cap. Bldg. Assist. to Strengthen Pub. Health Immun. Infra./Performance Funded in Part by PPHF
State Pub. Health Approach Ensuring Quitline Cap. Funded in Part by PPHF
State Pub. Health Actions to Prevent/Control Obesity, Diabetes, Heart Disease/Stroke (PPHF)
Preventive Health and Health Services Block Grant Funded Solely with PPHF
Children's Health Insurance Program
State Survey and Certification of Health Care Providers and Suppliers
Medical Assistance Program
Money Follows the Person Rebalancing Demonstration
National Bioterrorism Hospital Preparedness Program
Grants to States for Operation of Offices of Rural Health
HIV Care Formula Grants
Comprehensive Breast and Cervical Cancer Early Detection Programs
HIV Prevention Activities - Health Department Based
HIV/AIDS Surveillance
Assistance Programs for Chronic Disease Prevention and Control
Block Grants for Community Mental Health Services
Block Grants for Prevention and Treatment of Substance Abuse
Preventive Health Services - Sexually Transmitted Diseases Control Grants
Diabetes Control Programs and Evaluation of Surveillance Systems
Preventive Health and Health Services Block Grant
Maternal and Child Health Services Block Grant to the States
Clinical Laboratory Improvement Amendments
Drug Alcohol Information
Food Sanitation Inspection
Mammography Quality
State EPI Outcomes
Volunteers in Service to America
Vital Statistics Birth Records Grants
Vital Statistics Cooperative Program
Social Security Birth and Death Reports
TOTAL HEALTH AND WELFARE, DEPARTMENT OF

FEDERAL DEPARTMENT
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Health and Human Services
Corp. for Natl. & Community Svc.
Social Security Administration
Social Security Administration
Social Security Administration

15.224
15.238
15.904
15.926
45.149
89.003

HISTORICAL SOCIETY, IDAHO STATE
Cultural Resource Management
Challenge Cost Share
Historic Preservation Fund Grants-in-Aid
American Battlefield Protection
Promotion of the Humanities - Division of Preservation and Access
National Historical Publications and Records Grants
TOTAL HISTORICAL SOCIETY, IDAHO STATE

Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Natl. Found. on Arts & Humanities
Natl. Archives & Records Adm.

$15,000
5,857
652,286
23,987
140,175
17,350
$854,655

INDUSTRIAL COMMISSION
16.576 Crime Victim Compensation
TOTAL INDUSTRIAL COMMISSION

Department of Justice

$800,000
$800,000

INSURANCE, DEPARTMENT OF
93.324 State Health Insurance Assistance Program
TOTAL INSURANCE, DEPARTMENT OF

Health and Human Services

$304,788
$304,788

$135,302
237,399
35,755
277,681
355,345
$1,041,482

16.013
16.585
16.999
93.243
93.586

JUDICIAL DEPARTMENT
Violence Against Women Act Court Training and Improvement Grants
Drug Court Discretionary Grant Program
Strengthening Idaho's Judicial Performance Evaluation
Substance Abuse & Mental Health Svcs - Proj. of Reg. & Natl. Significance
State Court Improvement Program
TOTAL JUDICIAL DEPARTMENT

Department of Justice
Department of Justice
Department of Justice
Health and Human Services
Health and Human Services

16.523
16.540
16.548
16.727
16.751
16.812
84.358

JUVENILE CORRECTIONS, DEPARTMENT OF
Juvenile Accountability Block Grants
Juvenile Justice and Delinquency Prevention - Allocation to States
Title V - Delinquency Prevention Program
Enforcing Underage Drinking Laws Program
Edward Byrne Memorial Competitive Grant Program
Second Chance Act Reentry Initiative
Rural Education
TOTAL JUVENILE CORRECTIONS, DEPARTMENT OF

Department of Justice
Department of Justice
Department of Justice
Department of Justice
Department of Justice
Department of Justice
Department of Education

* Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through; R&D=Research and Development.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.

17

AMOUNT
TYPE*
$831,895
409,051
1,367,666
108,794
59,822
680,951
253,683
53,437,198
2,750,654
1,246,548,203
2,373,218
1,189,700
157,671
2,063,337
1,084,554
849,726
137,849
1,378,411
2,644,439
8,449,220
454,255
164,968
142,874
3,725,844
146,061
10,233
65,925
51,208
189,016
3,900
59,875
268,142
39,327
$1,816,765,354

$314,918
309,628
15,859
82,702
4,791
20,077 R&D
15,083
$763,058

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY STATE AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
STATE AGENCY
CFDA FEDERAL PROGRAM TITLE
LABOR, DEPARTMENT OF
17.002 Labor Force Statistics
17.005 Compensation and Working Conditions
17.207 Employment Service/Wagner-Peyser Funded Activities
17.225 Unemployment Insurance
17.245 Trade Adjustment Assistance
17.258 WIA/WIOA Adult Program
17.259 WIA/WIOA Youth Activities
17.261 WIA/WIOA Pilots, Demonstrations, and Research Projects
17.266 Workforce Incentive Grant
17.267 Incentive Grants - WIA Section 503
17.271 Work Opportunity Tax Credit (WOTC) Program
17.273 Temporary Labor Certification for Foreign Workers
17.277 WIOA National Dislocated Worker Grants/WIA National Emergency Grants
17.278 WIA/WIOA Dislocated Workers Formula Grants
17.801 Disabled Veterans' Outreach Program
17.802 Veterans' Employment Program
17.804 Local Veterans' Employment Representative Program
94.003 State Commissions
94.006 AmeriCorps
94.007 Program Development and Innovation Grants
94.009 Training and Technical Assistance
96.001 Social Security - Disability Insurance
TOTAL LABOR, DEPARTMENT OF

10.064
10.664
10.676
10.678
10.680
15.228
15.660

FEDERAL DEPARTMENT
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Department of Labor
Corp. for Natl. & Community Svc.
Corp. for Natl. & Community Svc.
Corp. for Natl. & Community Svc.
Corp. for Natl. & Community Svc.
Social Security Administration

LANDS, DEPARTMENT OF
Forestry Incentives Program
Cooperative Forestry Assistance
Forest Legacy Program
Forest Stewardship Program
Forest Health Protection
National Fire Plan - Wildland Urban Interface Community Fire Assistance
Endangered Species - Candidate Conservation Action Funds
TOTAL LANDS, DEPARTMENT OF

LIBRARIES, IDAHO COMMISSION FOR
45.129 Promotion of the Humanities - Federal/State Partnership
45.310 Grants to States
45.312 National Leadership Grants
TOTAL LIBRARIES, IDAHO COMMISSION FOR

AMOUNT

$685,320 R&D
10,115
7,116,587
126,778,920
1,798,508
3,101,116
3,466,636
531,043 R&D
71,527
317,426
95,216
292,728
2,011,760
3,508,817
876,857
38,432
65,064
237,386
784,573
15,265
4,119
9,098,967
$160,906,382

Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of the Interior
Department of the Interior

$8,865
2,337,588
5,212,840
17,084
163,008
4,117
8,511
$7,752,013

Natl. Found. on Arts & Humanities
Inst. of Museum and Library Svcs.
Inst. of Museum and Library Svcs.

$11,596 PT
1,287,308
22,007
$1,320,911

11.549
12.401
12.404
20.703
97.029
97.036
97.039
97.042
97.045
97.046
97.047
97.067

MILITARY, DIVISION OF
State and Local Implementation Grant Program
National Guard Military Operations and Maintenance Projects
National Guard ChalleNGe Program
Interagency Hazardous Materials Public Sector Training & Planning Grants
Flood Mitigation Assistance
Disaster Grants - Public Assistance (Presidentially Declared Disasters)
Hazard Mitigation Grant
Emergency Management Performance Grants
Cooperating Technical Partners
Fire Management Assistance Grant
Pre-Disaster Mitigation
Homeland Security Grant Program
TOTAL MILITARY, DIVISION OF

Department of Commerce
Department of Defense
Department of Defense
Department of Transportation
Department of Homeland Security
Department of Homeland Security
Department of Homeland Security
Department of Homeland Security
Department of Homeland Security
Department of Homeland Security
Department of Homeland Security
Department of Homeland Security

$278,053
35,003,731
2,301,856
54,813
203,785
83,065
375,826
3,199,447
112,865
1,610,859
472,996
5,017,612
$48,714,908

15.524
15.916
20.219
97.012

PARKS AND RECREATION, DEPARTMENT OF
Recreation Resources Management
Outdoor Recreation - Acquisition, Development, and Planning
Recreational Trails Program
Boating Safety Financial Assistance
TOTAL PARKS AND RECREATION, DEPARTMENT OF

Department of the Interior
Department of the Interior
Department of Transportation
Department of Homeland Security

$308,459
64,724
1,986,868
1,233,158
$3,593,209

16.017
16.550
16.588
16.593
16.609
16.738
16.741
16.742
16.750

POLICE, IDAHO STATE
Sexual Assault Services
State Justice Statistics Program for Statistical Analysis Centers
Violence Against Women Formula Grants
Residential Substance Abuse Treatment for State Prisoners
Project Safe Neighborhoods
Edward Byrne Memorial Justice Assistance Grant Program
DNA Backlog Reduction Program
Paul Coverdell Forensic Sciences Improvement Grant Program
Support for Adam Walsh Act Implementation Grant Program

Department of Justice
Department of Justice
Department of Justice
Department of Justice
Department of Justice
Department of Justice
Department of Justice
Department of Justice
Department of Justice

* Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through; R&D=Research and Development.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.

18

TYPE*

$188,642
54,987
1,052,324
119,268
14,585
1,149,783
267,624
55,585
120,200

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY STATE AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA
16.751
16.813
16.922
20.218
20.233
21.000

STATE AGENCY
FEDERAL PROGRAM TITLE
Edward Byrne Memorial Competitive Grant Program
NICS Act Record Improvement Program
Equitable Sharing Program
National Motor Carrier Safety
Border Enforcement Grants
Equitable Share
TOTAL POLICE, IDAHO STATE

FEDERAL DEPARTMENT
Department of Justice
Department of Justice
Department of Justice
Department of Transportation
Department of Transportation
US Treasury

AMOUNT
TYPE*
$31,727
170,060
209,814
1,389,857
89,171
82,417
$4,996,044

PROFESSIONAL-TECHNICAL EDUCATION, DIVISION OF
84.002 Adult Education - Basic Grants to States
84.048 Career and Technical Education - Basic Grants to States
TOTAL PROFESSIONAL-TECHNICAL EDUCATION, DIVISION OF

Department of Education
Department of Education

PUBLIC TELEVISION, IDAHO
10.861 Public Television Station Digital Transition Grant Program
11.553 Special Projects
TOTAL PUBLIC TELEVISION, IDAHO

Department of Agriculture
Department of Commerce

$63,130
342,474 PT
$405,604

PUBLIC UTILITIES COMMISSION
20.700 Pipeline Safety
TOTAL PUBLIC UTILITIES COMMISSION

Department of Transportation

$131,803
$131,803

SECRETARY OF STATE
39.011 Election Reform
93.617 Voting Access for Individuals with Disabilities - Grants to States
TOTAL SECRETARY OF STATE

General Services Administration
Health and Human Services

10.999
11.438
15.231
15.611
15.615
15.657
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999
81.999

10.553
10.555
10.555
10.556
10.558
10.559
10.560
10.574
10.579
10.582
10.589
12.900
15.130
45.024
84.010
84.011
84.013
84.027
84.144
84.173
84.196
84.287

SPECIES CONSERVATION, OFFICE OF
US Forest Services Roadless Cost Share
Pacific Coast Salmon Recovery - Pacific Salmon Treaty Program
Fish, Wildlife and Plant Conservation Resource Management
Wildlife Restoration and Basic Hunter Education
Cooperative Endangered Species Conservation Fund
Endangered Species Conservation - Recovery Implementation Funds
Upper Salmon Basin Habitat Restoration
Lemhi River Restoration Planning
Clearwater Focus Program
Pahsimeroi River Habitat
Yankee Fork Side Channel Restoration
Lower Clearwater Potlatch Watershed
Exp Upper Salmon Screen Tributary Passage
Upper Salmon Screen Tributary Passage
Idaho Accord Admin 2012-2013
Upper & Lower Lemhi Acquisition
Idaho Accord Water Transactions 2013-2015
Idaho Accord Admin 2013-2014
Capital Upper Salmon Screen Trip Passage
Idaho Accord Admininistration
TOTAL SPECIES CONSERVATION, OFFICE OF
SUPERINTENDENT OF PUBLIC INSTRUCTION
School Breakfast Program
National School Lunch Program
National School Lunch Program
Special Milk Program for Children
Child and Adult Care Food Program
Summer Food Service Program for Children
State Administrative Expenses for Child Nutrition
Team Nutrition Grants
Child Nutrition Discretionary Grants Limited Availability
Fresh Fruit and Vegetable Program
Child Nutrition Direct Certification Performance Awards
Language Grant Program
Indian Education Assistance to Schools
Promotion of the Arts - Grants to Organizations and Individuals
Title I Grants to Local Educational Agencies
Migrant Education - State Grant Program
Title I State Agency Program for Neglected & Delinquent Children & Youth
Special Education - Grants to States
Migrant Education - Coordination Program
Special Education - Preschool Grants
Education for Homeless Children and Youth
Twenty-First Century Community Learning Centers

* Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through; R&D=Research and Development.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.

19

$2,265,793
6,313,794
$8,579,587

$1,412,332
11,647
$1,423,979

Department of Agriculture
Department of Commerce
Department of the Interior
Department of the Interior
Department of the Interior
Department of the Interior
Department of Energy
Department of Energy
Department of Energy
Department of Energy
Department of Energy
Department of Energy
Department of Energy
Department of Energy
Department of Energy
Department of Energy
Department of Energy
Department of Energy
Department of Energy
Department of Energy

$10,094
3,067,990
18,538
97,610
7,768,174
492,470
423,770
837,299
92,424
50,339
446
213,804
1,353
(145)
(2,019)
83,362
102,790
36,185
354,060
48,352
$13,696,896

Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Agriculture
Department of Defense
Department of the Interior
Natl. Found. on Arts & Humanities
Department of Education
Department of Education
Department of Education
Department of Education
Department of Education
Department of Education
Department of Education
Department of Education

$19,865,234
6,299,113 NC
57,151,848
152,955
7,831,332
4,302,299
1,670,604
272,052
233,630
2,237,231
29
(9)
71,446
4,582
62,206,793
3,770,656
545,861
58,828,433
62,778
2,311,189
279,875
6,500,531

STATE OF IDAHO
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
BY STATE AGENCY
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

CFDA
84.323
84.330
84.334
84.358
84.365
84.366
84.367
84.369
84.377
84.388
93.079
93.243
94.013

STATE AGENCY
FEDERAL PROGRAM TITLE
Special Education - State Personnel Development
Advanced Placement Program
Gaining Early Awareness and Readiness for Undergraduate Programs
Rural Education
English Language Acquisition State Grants
Mathematics and Science Partnerships
Improving Teacher Quality State Grants
Grants for State Assessments and Related Activities
School Improvement Grants
ARRA - School Improvement Grants
Promote Adolescent Health - Sch.-Bsd HIV/STD Prev. & Sch.-Bsd Surv.
Substance Abuse & Mental Health Svcs - Proj. of Reg. & Natl. Significance
Volunteers in Service to America
TOTAL SUPERINTENDENT OF PUBLIC INSTRUCTION

FEDERAL DEPARTMENT
Department of Education
Department of Education
Department of Education
Department of Education
Department of Education
Department of Education
Department of Education
Department of Education
Department of Education
Department of Education
Health and Human Services
Health and Human Services
Corp. for Natl. & Community Svc.

10.912
20.106
20.205
20.205
20.232
20.237
20.500
20.509
20.509
20.513
20.514
20.516
20.521
20.600
20.601
20.608
20.610
20.611
20.612
20.616

TRANSPORTATION DEPARTMENT, IDAHO
Environmental Quality Incentives Program
Airport Improvement Program
Highway Planning and Construction
Highway Planning and Construction
Commercial Driver's License Program Improvement Grant
Commercial Vehicle Information Systems and Networks
Federal Transit - Capital Investment Grants
ARRA - Formula Grants for Rural Areas
Formula Grants for Rural Areas
Enhanced Mobility of Seniors and Individuals with Disabilities
Public Transportation Research, Technical Assistance, and Training
Job Access - Reverse Commute
New Freedom Program
State and Community Highway Safety
Alcohol Impaired Driving Countermeasures Incentive Grants
Minimum Penalties for Repeat Offenders for Driving While Intoxicated
State Traffic Safety Information System Improvement Grants
Incentive Grant Program to Prohibit Racial Profiling
Incentive Grant Program to Increase Motorcyclist Safety
National Priority Safety Programs
TOTAL TRANSPORTATION DEPARTMENT, IDAHO

Department of Agriculture
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation
Department of Transportation

VETERANS SERVICES, DIVISION OF
64.014 Veterans State Domiciliary Care
64.015 Veterans State Nursing Home Care
64.101 Burial Expenses Allowances for Veterans
TOTAL VETERANS SERVICES, DIVISION OF

$456,953
11,903,644
350,704
$12,711,301

$13,971,709
141,092
336,450
30,158
43,704
$14,523,113

VOCATIONAL REHABILITATION, DIVISION OF
Rehabilitation Services - Vocational Rehabilitation Grants to States
Independent Living - State Grants
Supported Employment Services for Individuals w/Most Significant Disabilities
State Vocational Rehabilitation Unit In-Service Training
ACL Independent Living State Grants
TOTAL VOCATIONAL REHABILITATION, DIVISION OF

Department of Education
Department of Education
Department of Education
Department of Education
Health and Human Services

15.808
66.433
66.608
81.999
97.023
97.041
97.045

WATER RESOURCES, DEPARTMENT OF
U.S. Geological Survey - Research and Data Collection
State Underground Water Source Protection
Environmental Info. Exchange Network Grant Prog. and Related Assist.
Tributary Water Conservation
Community Assistance Program - State Support Services Element
National Dam Safety Program
Cooperating Technical Partners
TOTAL WATER RESOURCES, DEPARTMENT OF

Department of the Interior
Environmental Protection Agency
Environmental Protection Agency
Department of Energy
Department of Homeland Security
Department of Homeland Security
Department of Homeland Security

* Type of assistance other than direct cash. NC=Non-Cash; PT=Pass-Through; R&D=Research and Development.
The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.

20

$15,075
76,648
336,484,431
728,793 R&D
2,299
925,594
62,435
29,049
7,577,834
551,269
10,286
282,724
401,289
1,634,897
297,761
13,971
141,176
2,160
76,326
1,575,765
$350,889,782

Department of Veterans Affairs
Department of Veterans Affairs
Department of Veterans Affairs

84.126
84.169
84.187
84.265
93.369

TOTAL EXPENDITURES OF FEDERAL AWARDS

AMOUNT
TYPE*
$641,489
60,672
1,668,930
817,175
2,223,222
784,213
11,351,182
3,951,722
2,022,745
1,372,847
52,981
441,571
(2,440)
$259,984,771

$32,894 R&D
96,900
90 R&D, PT
276,715
106,719
91,459
15,968
$620,745
$2,826,243,791

STATE OF IDAHO
NOTES TO SCHEDULES OF
EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2015

NOTE 1 – PURPOSE OF THE SCHEDULES
The supplementary Schedule of Expenditures of Federal Awards (schedules) are in addition to the State's basic
financial statements and are presented for purposes of additional analysis. The schedules are required by the
Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Nonprofit
Organizations. OMB Circular A-133 is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single
Audit Act Amendments of 1996, P.L. 104-156.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The reporting entity includes all State departments and entities included in the State's Comprehensive Annual
Financial Report (CAFR). This report includes all expenditures of federal awards of the State except for the
colleges and universities, the Idaho Housing and Finance Association, the Idaho Individual High Risk Reinsurance
Pool, and the Idaho Health Insurance Exchange, which are audited by independent certified public accountants and
published under separate cover.
B. Basis of Accounting
The schedules were prepared using the cash basis of accounting. Expenditures are recognized when paid rather
than when obligations are incurred. Therefore, some amounts presented in these schedules may differ from
amounts presented in, or used in the preparation of, the basic financial statements.
C. Basis of Presentation
Expenditures of Federal Awards – In accordance with the OMB Circular A-133, federal awards are federal
cost-reimbursement contracts or federal financial assistance (cash or non-cash) in the form of grants, loans, loan
guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance,
food commodities, direct appropriations, and other assistance. Awards may be received directly from a federal
agency or indirectly from a pass-through entity. Contracts between the State and federal government for which the
federal government procures tangible goods or services are not considered to be expenditures of federal awards.
Catalog of Federal Domestic Assistance – The Catalog of Federal Domestic Assistance (CFDA) is a list of federal
programs available. The OMB Circular A-133 requires the schedules to provide total federal awards expended by
the State for each individual federal program by CFDA number. Federal programs that have not been assigned a
specific CFDA number are assigned a miscellaneous CFDA number; the first two digits of a miscellaneous CFDA
number identify the federal awarding agency followed by ".999."
Program Clusters – Closely related programs with different CFDA numbers that share common compliance
requirements are considered "program clusters." The Schedule of Expenditures of Federal Awards by Federal
Agency displays programs by program cluster as mandated by the OMB Circular A-133 Compliance Supplement.
Programs identified as research and development are grouped together in the Research and Development cluster.
Programs not included within a designated cluster are presented under the title "NON-CLUSTERED
PROGRAMS."
Valuation of Non-Cash Assistance – Non-cash awards are identified by "NC" on the schedules. Non-cash
expenditures of federal awards were determined as follows:
1. CFDA 10.551, Supplemental Nutrition Assistance Program (SNAP) – reported at the dollar value of
electronic benefit transfers authorized and used for food purchases by recipients.

21

STATE OF IDAHO
NOTES TO SCHEDULES OF
EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2015

2. CFDA 10.555, National School Lunch Program – reported at the fair market value of the food commodities
distributed.
3. CFDA 10.569, Emergency Food Assistance Program (Food Commodities) – reported at the fair market
value of the food commodities distributed.
4. CFDA 39.003, Donation of Federal Surplus Personal Property – reported at the fair market value of donated
property as determined by General Services Administration.
5. CFDA 66.034, Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities
Relating to the Clean Air Act – reported at the fair market value of the goods and services included as
in-kind awards.
6. CFDA 93.268, Immunization Cooperative Agreements – reported at the federally assigned value of the
serum distributed.
State Funds Included with Federal Funds – State unemployment insurance funds are included with federal funds in
the total expenditures for CFDA 17.225. The State portion was $106,295,381, and the federal portion was
$20,483,539.
NOTE 3 – LOANS OUTSTANDING
The following loan programs are administered on behalf of federal awarding agencies:
1. The Office of Energy Resources administers loan and grant programs (CFDA 81.041) for the U.S.
Department of Energy. The original source of these funds was petroleum price violations. The funds are
used to finance various energy conservation projects. The outstanding principal and interest at
June 30, 2015, was $514,652. The Office of Energy Resources determined uncollectible accounts to be
$0.
2. The Department of Environmental Quality administers loans for the Capitalization Grants for Clean Water
State Revolving Funds (CFDA 66.458) and the Capitalization Grants for Drinking Water State Revolving
Funds (CFDA 66.468). These revolving funds make loans to qualified water pollution control projects
and public drinking water systems. The loans are funded by the federal capitalization grants, State match,
and revolving funds. The loans are disbursed as borrowers incur costs and are repaid within 20 years of
project completion. Interest rates vary between 0 percent and 4.5 percent. Management considers all
loans to be fully collectible, so no allowance for uncollectible accounts is recorded.

22

STATE OF IDAHO
NOTES TO SCHEDULES OF
EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2015

Loan programs at June 30, 2015:
CAPITALIZATION GRANTS FOR CLEAN WATER - CFDA 66.458

Completed Projects
Projects in Progress
Totals

Loan Authorized
$160,588,937
164,458,373
$325,047,310

Principal Repayments Remaining Commitment
$24,917,172
$91,957,743
$24,917,172
$91,957,743

Less: Amount Due Within 1 Year
Loans Receivable Net of Current Maturities

Receivable Balance
$135,671,765
72,500,630
$208,172,395
5,959,255
$202,213,140

CAPITALIZATION GRANTS FOR DRINKING WATER - CFDA 66.468

Completed Projects
Projects in Progress
Totals

Loan Authorized
$108,567,009
45,663,157
$154,230,166

Principal Repayments Remaining Commitment
$21,854,877
$23,008,634
$21,854,877
$23,008,634

Less: Amount Due Within 1 Year
Loans Receivable Net of Current Maturities

Receivable Balance
$86,712,132
22,654,523
$109,366,655
4,225,862
$105,140,793

NOTE 4 – SNAP BENEFITS (CFDA 10.551)
The reported expenditures for benefits under the Supplemental Nutrition Assistance Program (SNAP) (CFDA
10.551) are supported by both regularly appropriated funds and incremental funding made available under section
101 of the American Recovery and Reinvestment Act of 2009. The portion of total expenditures for SNAP
benefits that is supported by Recovery Act funds varies according to fluctuations in the cost of the Thrifty Food
Plan, and to changes in participating households' income, deductions, and assets. This condition prevents the
USDA from obtaining the regular and Recovery Act components of SNAP benefits expenditures through normal
program reporting processes. As an alternative, the USDA has computed a weighted average percentage to be
applied to the national aggregate SNAP benefits provided to households in order to allocate an appropriate portion
thereof to Recovery Act funds. This methodology generates valid results at the national aggregate level but not at
the individual State level. Therefore, we cannot validly disaggregate the regular and Recovery Act components of
our reported expenditures for SNAP benefits. At the national aggregate level, however, Recovery Act funds
account for 0.64 percent of the USDA's total expenditures for SNAP benefits in the federal fiscal year ended
September 30, 2014.

23

STATE OF IDAHO
SINGLE AUDIT REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

AUDITOR'S RESULTS

STATE OF IDAHO
SINGLE AUDIT REPORT
SUMMARY OF AUDITOR'S RESULTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
BASIC FINANCIAL STATEMENTS
1. The independent auditor's report on the basic financial statements expressed an unmodified opinion.
2. No significant deficiencies in internal control were reported in the audit of the basic financial statements;
however, deficiencies considered to be material weaknesses were reported.
3. The audit of the basic financial statements did not disclose any noncompliance that is material to the
financial statements.
FEDERAL AWARDS
1. The audit of major federal programs in the Schedule of Expenditures of Federal Awards disclosed
significant deficiencies in internal control. We consider items 2015-201 and 2015-210 to be material
weaknesses.
2. The independent auditor's report on compliance with major federal programs expressed an unmodified
opinion for all major programs except for the following program which was qualified: Rehabilitation
Services - Vocational Rehabilitation Grants to States (84.126).
3. The Single Audit Report disclosed findings that are required to be reported in accordance with the criteria in
Section 510a of OMB Circular A-133.
4. The federal programs identified as major programs are listed on the following page.
5. The dollar threshold used to distinguish between Type A and Type B programs was $8,478,731.
6. For the fiscal year ended June 30, 2015, the State of Idaho did not meet OMB Circular A-133's
requirements to qualify as a low-risk auditee.

24

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF MAJOR FEDERAL PROGRAMS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
PROGRAM OR CLUSTER TITLE

CFDA

SNAP CLUSTER:
Supplemental Nutrition Assistance Program (SNAP)
State Administrative Matching Grants – Supplemental Nutrition Assistance Program

10.551
10.561

CHILD NUTRITION CLUSTER:
School Breakfast Program
National School Lunch Program
Special Milk Program for Children
Summer Food Service Program for Children

10.553
10.555
10.556
10.559

WIA CLUSTER:
WIA/WIOA Adult Program
WIA/WIOA Youth Activities
WIA/WIOA Dislocated Workers Formula Grants

17.258
17.259
17.278

CLEAN WATER STATE REVOLVING FUND CLUSTER:
Capitalization Grants for Clean Water State Revolving Funds

66.458

DRINKING WATER STATE REVOLVING FUND CLUSTER:
Capitalization Grants for Drinking Water State Revolving Funds

66.468

SPECIAL EDUCATION CLUSTER (IDEA):
Special Education – Grants to States
Special Education – Preschool Grants

84.027
84.173

AGING CLUSTER:
Grants for Supportive Services and Senior Centers
Nutrition Services
Nutrition Services Incentive Program

93.044
93.045
93.053

TANF CLUSTER:
Temporary Assistance for Needy Families
ARRA – Emergency Contingency Fund for Temporary Assistance for Needy Families

93.558
93.714

CCDF CLUSTER:
Child Care and Development Block Grant
Child Care Mandatory and Matching Funds of the Child Care and Development Fund

93.575
93.596

MEDICAID CLUSTER:
State Medicaid Fraud Control Units
State Survey and Certification of Health Care Providers and Suppliers
Medical Assistance Program

93.775
93.777
93.778

DISABILITY INSURANCE/SSI CLUSTER:
Social Security – Disability Insurance

96.001

25

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF MAJOR FEDERAL PROGRAMS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
PROGRAM OR CLUSTER TITLE

CFDA

NON-CLUSTERED PROGRAMS:
Supplemental Nutrition Program for Women, Infants, and Children (WIC)
National Guard Military Operations and Maintenance Projects
Unemployment Insurance
Title I Grants to Local Educational Agencies
Rehabilitation Services – Vocational Rehabilitation Grants to States
Improving Teacher Quality State Grants
Low-Income Home Energy Assistance
Foster Care – Title IV-E
Social Services Block Grant
Children’s Health Insurance Program

10.557
12.401
17.225
84.010
84.126
84.367
93.568
93.658
93.667
93.767

26

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
STATE AGENCY

PAGE

OFFICE OF THE STATE CONTROLLER
2015-101 Internal control weaknesses allowed unsupported adjustments and misstatements in the
statewide financial statements and note disclosures submitted for audit.

28

IDAHO DEPARTMENT OF HEALTH AND WELFARE
2015-102 Deficiencies in internal controls allowed several errors in various closing packages to go
undetected.

30

IDAHO DEPARTMENT OF INSURANCE
2015-103 Internal control deficiencies resulted in errors in the Accounts Receivable closing
package.

31

27

STATE OF IDAHO
SINGLE AUDIT REPORT
BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
OFFICE OF THE STATE CONTROLLER (Office)
FINDING 2015-101
Internal control weaknesses allowed unsupported adjustments and misstatements in the statewide financial
statements and note disclosures submitted for audit.
Type of Finding: Material Weakness
Related to Prior Findings: 2014-101 and 2013-101
Criteria: The Internal Control Integrated Framework published by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO) provides a basis for organizations to design internal
control procedures to ensure reliable financial reporting, effective and efficient operations and compliance
with applicable laws and regulations. Components of this framework include risk assessment, control
activities, information and communication, and monitoring. Risk assessment is the identification and
analysis of various risks entities face because of changing economic, industry, regulatory, and operating
conditions. It provides a basis to develop appropriate responses to manage those risks. Control activities
are policies and procedures that help ensure management directives are carried out and risks are
mitigated, including verifications, approvals, reconciliations, authorizations, and segregation of duties that
support this objective. Information and communication relates to obtaining quality information and
effective internal and external communication of that information to achieve management’s objectives.
Monitoring is the evaluation of results of the internal control system and remediation of deficiencies in a
timely manner.
Management objectives should include the preparation and fair presentation of the Comprehensive Annual
Financial Report (CAFR) in conformity with accounting principles generally accepted in the United
States of America and compliance with applicable laws and regulations. The government-wide Statement
of Net Position and the fund balance sheets represent the financial position of the government or fund as
of the last day of the fiscal year. The government-wide Statement of Activities and the fund operating
statements present the financial activity of the government or fund that occurred throughout the fiscal
year.
Additionally, government accounting standards specify that changes to equity should normally include
the activity reported on the government-wide Statement of Activities and the fund operating statements.
No direct adjustments should be made to prior year equity balances, with the exception of a retroactive
application of a change in accounting principle, a change in the financial reporting entity, and a correction
of an error.
Condition: Misstatements were identified and communicated to management during the audit process.
The following misstatements exceeded our materiality threshold for the applicable opinion unit:
 Revenue from the sale of cottage sites was recorded by two entities resulting in $46.7 million
being double counted.
 The amount of restricted net position that is restricted by enabling legislation is required to be
disclosed in the notes. $626.1 million restricted by enabling legislation was not included in the
note and was offset by $508.9 million that was included, but was actually restricted for other
purposes.
 A request of federal funds was made prior to June 30, 2015, but the cash was not received until
July, culminating in a negative pooled cash and investments balance. An adjustment was made to
reclassify $29.4 million in federal grants receivable to pooled cash and investments in order to
resolve the abnormal balance.

28

STATE OF IDAHO
SINGLE AUDIT REPORT
BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Several other misstatements were identified that exceeded our trivial threshold, but did not exceed
materiality. The most significant errors included misclassification in the financial statements and note
disclosures, inconsistencies with the outside audited financial statements and supporting documentation,
and unsupported adjustments.
Adjustments made directly to the prior year equity balances totaling $22.6 million were of significant
concern. The adjustments attempted to get amounts in the statewide accounting system (STARS) to equal
amounts reported in the outside audited financial statements for the Idle pool; however, the amounts used
as the starting point in STARS when determining the adjustments could not be verified to the underlying
accounting records. In addition, the adjustments were made under the premise that they were a correction
of an error, but no supporting documentation was made available to show an error was identified in the
prior year financial statements.
Cause: The Office did not obtain an adequate understanding of the discrepancy or gather sufficient
information to support adjustments that were made to the financial statements. Additionally, weaknesses
in the internal control structure allowed adjustments to be made that were inadequately supported and
errors in the financial statements and note disclosures to go undetected.
Effect: The financial statements submitted for audit contained material misstatements, as well as other
errors that were not material but more than trivial. In addition, a direct adjustment was made to the
beginning equity balances which did not meet the criteria set forth in governmental accounting standards.
All of the material misstatements, and several of the other errors, were corrected before the CAFR was
finalized; however, three errors were not corrected and were included on the passed-on adjustment
schedule.
Recommendation: We recommend that the Office improve the design and effectiveness of internal
controls over the compilation of the statewide financial statements and note disclosures, including
adjustments.
Management’s View and Corrective Action Plan: We have enhanced our Office's ability to identify
significant changes year over year and trends over multiple years in the financial statement line items
using reporting software. This will identify issues such as the double counting of revenue and other
potential reporting errors or omissions. In addition, our Office has updated procedures and instructions
for identifying the amount of restricted net position disclosed in the notes of the financial statements.
Our Office has met with agencies to ensure understanding of the timing and recording of federal money
receipts at fiscal year-end and the related revenue. Additionally, we have added procedures to request
supporting documentation from agencies prior to an adjustment being made to the financial statements.
Lastly, we share the auditor's concern related to identifying differences between the Idle pool financial
statements and the amounts recorded in the state-wide accounting system. We have identified many of the
amounts in the underlying accounting records and will continue to work diligently with the Treasurer's
Office to identify supporting documents for all amounts.
Scheduled Completion Date for Corrective Action Plan: The Office did not provide a completion date.
We will revisit progress on the corrective action during the 90-day follow-up.

29

STATE OF IDAHO
SINGLE AUDIT REPORT
BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Contact Person:

Brandon Purcell, CGFM, CFE
Chief, Bureau of Reporting & Review
Office of the Idaho State Controller
700 W. State St.
Boise, ID 83720
Phone Number: 208-332-8811

Auditor’s Concluding Remarks: We thank the Office for its cooperation and assistance throughout the
audit. We will review the status of the Office’s corrective action during follow-up procedures completed 90
days after issuance of this report.
IDAHO DEPARTMENT OF HEALTH AND WELFARE (Department)
FINDING 2015-102
Deficiencies in internal controls allowed several errors in various closing packages to go undetected.
Type of Finding: Material Weakness
Related to Prior Findings: 2014-104 and 2013-104
Criteria: The Internal Control Integrated Framework, published by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO), identifies control activities that help ensure
management directives are carried out and risks are mitigated. These activities include adequate review
and authorization of financial reporting and using the general ledger or other reliable records as the basis for
reports. Additionally, each year, State agencies are required to report accounting information to the Office
of the State Controller (Office) in the form of closing packages, which provide the details necessary to
prepare the statewide Comprehensive Annual Financial Report (CAFR). The Office provides instructions
for preparing the closing packages in accordance with Generally Accepted Accounting Principles (GAAP).
Condition: The Department’s internal control system failed to prevent or detect misstatements in various
closing packages. The most significant errors include:
 The Department reports Upper Payment Limit (UPL) payments that are owed to Medicaid
providers but are not paid until after the fiscal year-end. These amounts are included in the
incurred by not reported amount (IBNR) and an associated amount for grants receivable. The
payables less than or equal to 60 days included payments made after 60 days. This resulted in an
overstatement of $26,080,659 in accounts payable and an overstatement of $18,613,245 in grants
receivable. In addition, while the Department was reviewing this issue, it was determined the
IBNR estimate was understated by $4,171,823.
 Amounts payable to a state entity were incorrectly included in the accounts payable closing
package rather than the interfund payable closing package. Upon the Department’s review during
the audit, it was determined the interfund payable was understated by $937,884 and accounts
payable was overstated by $900,383.
 The grants receivable closing package should report amounts received within the first 60 days
following the fiscal year-end. The Department’s calculation incorrectly used health district
billings received in the first 60 days of fiscal year 2015, rather than 2016. Upon the Department’s
review during the audit, it was determined this resulted in an understatement of $406,311 in grants
receivable.
The amortization of intangible assets reported on the capital assets closing package included assets which
were not amortized based on the standard practice of a seven-year useful life. Errors in the amortization

30

STATE OF IDAHO
SINGLE AUDIT REPORT
BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
calculations of two assets resulted in a calculated useful life beyond seven years. While the calculated
useful life and amortization amounts are reasonable, deviations from the Department’s standard practice of
a seven-year useful life were not documented.
Cause: Review procedures were not performed at the level of detail necessary to detect errors in closing
packages prior to submission to the Office or the lack of support documenting deviations from standard
practice.
Effect: Undetected errors included in closing packages submitted to the Office increase the risk of
material misstatements occurring in the statewide financial statements.
Subsequent to our
communications with the Department regarding the errors noted during the audit, the Department
resubmitted information to the Office to correct the misstatements discussed above. In addition, other
errors were noted and not corrected in the statewide financial statements; these errors were not material.
Recommendation: We recommend that the Department strengthen the design and effectiveness of
internal controls over the completion of closing packages to ensure accurate and reliable financial
information is provided to the Office. We also recommend that the Department maintain appropriate
documentation to support amounts reported in closing packages, including deviations from standard
practices.
Management’s View and Corrective Action Plan: The Department agrees with the finding.
Procedures have been updated and automated processes have been implemented to prevent errors from
re-occurring. Future closing packages will incorporate comparative analysis of actual accounting activity
from prior and subsequent periods to identify anomalies associated with reported estimates. Qualifying
vendor list, cross-referencing information provided by the Office of the State Controller, will be used in the
compilation of inter-fund and accounts payable closing packages.
Scheduled Completion Date for Corrective Action Plan: August 31, 2016
Contact Person:

Steve Bellomy, CPA
Bureau Chief, Audits and Investigations
Idaho Department of Health and Welfare
450 W. State St., 10th Floor
Boise, ID 83720-0036
Phone Number: 208-334-5500

Auditor’s Concluding Remarks: We thank the Department for its cooperation and assistance
throughout the audit. We will review the status of the Department’s corrective action during follow-up
procedures completed 90 days after issuance of this report.
IDAHO DEPARTMENT OF INSURANCE (Department)
FINDING 2015-103
Internal control deficiencies resulted in errors in the accounts receivable closing package.
Type of Finding: Material Weakness
Criteria: The Internal Control Integrated Framework, published by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO), identifies control activities that help ensure
management directives are carried out and risks are mitigated. These activities include adequate review and

31

STATE OF IDAHO
SINGLE AUDIT REPORT
BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
authorization of financial reporting and using the general ledger or other reliable records as the basis for
reports. Additionally, each year, State agencies are required to report accounting information to the Office
of the State Controller (Office) in the form of closing packages, which provide the details necessary to
prepare the statewide Comprehensive Annual Financial Report (CAFR). The Office provides instructions
for preparing the closing packages in accordance with Generally Accepted Accounting Principles (GAAP).
Specifically, reporting for the accounts receivable closing package requires the agencies to differentiate
receivables between those received within 60 days of the year-end and those received after 60 days. Only
those receivables collected within 60 days of the year-end, or reasonably estimated to be collected, are
classified as revenue under modified accrual accounting purposes. Receivables with a longer collection
period are classified as deferred inflows. This distinction is important for financial reporting and
instructions are provided as part of the closing package process coordinated by the Office.
Condition: The Department’s internal control system failed to prevent or detect errors in the accounts
receivable closing package. The Department reports the amount of immunization assessments that have
been billed but not received in the accounts receivable closing package. Approximately half of the
assessments are received prior to the end of the fiscal year. The errors found include the following:
 The unavailable revenue portion (receivables that will not be collected within 60 days) was
incorrectly reported as accounts receivable that will be collected in less than 60 days. This resulted
in an overstatement of $5,803,514.25 in revenue on the governmental fund financial statement and
an understatement of deferred inflows; this amount was material.
 The immunization assessment spreadsheet used to calculate the accounts receivable balance
contained two errors. First, the total dollar value of assessments billed after revisions was reduced
by the actual number of dependents and not the dollar amount. Second, the method of reducing the
original assessment amount by the total of revised dependents was not applied correctly. The
calculation did not account for the change between the original survey amount and any revisions for
all carriers; instead, it reduced the total number by the total of revised surveys. The original
number of dependents was reported as 242,057 and the revised number of dependents totaled
238,246. The immunization assessment spreadsheet calculated a reduction of 1,161 dependents
when the actual difference was 3,811. These two errors resulted in accounts receivable being
overstated by $246,554; this amount was immaterial.
During testing of the closing packages completed by the Department, we also found that all but one closing
package was prepared and submitted by the same person without a review completed by another person.
This results in a lack of segregation of duties with the preparation and review of the closing packages.
Cause: Review procedures were not performed at the level of detail necessary to detect errors in closing
packages prior to submission to the Office. In addition, there was a lack of segregation in the preparation
and review of the closing packages that would improve the effectiveness of procedures intended to detect
errors.
Effect: Undetected errors included in closing packages submitted to the Office increase the risk of
material misstatements occurring in the statewide financial statements. Subsequent to communications with
the Department regarding the errors noted during the audit, the Department resubmitted information to the
Office to correct the material misstatement.
Recommendation: We recommend that the Department strengthen the design and implementation of
internal controls over the completion of closing packages to ensure accurate and reliable financial
information is provided to the Office.

32

STATE OF IDAHO
SINGLE AUDIT REPORT
BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Management’s View and Corrective Action Plan: The DOI concurs with the facts as they are
described in the management report. The agency values the financial audit process and takes the findings
very seriously. Process changes are already underway to improve internal controls and to achieve accurate
and reliable financial information in closing package reporting.
The error in reporting Unavailable Revenue, the minimal review that was conducted and failed to detect the
errors in the immunization vaccine fund assessment spreadsheet, and the lack of segregating the
preparation from the submittal of the closing packages were the direct result of vacancies in the Fiscal
Section. The Fiscal Section at the DOI consists of 4 individuals: a mailroom Office Specialist 2 (0S2) whose
duties include receipting monies coming into the DOI, a Customer Service Representative 1 (CRS1) whose
duties include preparing the daily deposits, a Financial Technician (FT) who codes and enters all other
financial transactions, and a Financial Specialist Principal (FSP) whose responsibilities include releasing
all transactions, reporting, budget, purchasing, and other assorted duties. The FT position became vacant
in May and remained so until October. The 0S2 position became vacant in August. During the vacancies,
the CRS1 and the FSP had to step in to complete the work of the entire Fiscal Section while maintaining
segregation of duties for processing financial transactions. The DOI staff members who were available to
assist with the closing package preparation did not have the necessary expertise or background knowledge
to effectively assist with the closing packages.
Actions taken to address the identified issues:
1. An additional staff review of the immunization vaccine fund assessment worksheet has been added
to the process;
2. A FT and 0S2 were hired in October 2015 and are undergoing training;
3. The FSP has created a calendar reminder of the closing package correction that must be
incorporated into reporting for FY 2016.
Re-evaluation of corrective actions will not be possible until closing packages are completed for FY 2016.
Scheduled Completion Date for Corrective Action Plan: The Department did not provide a completion
date. We will revisit progress on the corrective action during the 90-day follow-up.
Contact Person:

Renee L. Iverson
Fiscal Officer
Idaho Department of Insurance
700 W. State St., 3rd Floor
Boise, ID 83720-0043
Phone Number: 208-334-4250

Auditor’s Concluding Remarks:
We thank the Department for its cooperation and assistance
throughout the audit. We will review the status of the Department’s corrective action during follow-up
procedures completed 90 days after issuance of this report.

33

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
STATE AGENCY

FEDERAL AGENCY

PAGE

IDAHO COMMISSION FOR THE BLIND AND VISUALLY IMPAIRED
2015-201 Federal expenditures reported by the Commission to the Office
of the State Controller were overstated by $750,890.

Department of Education

36

2015-202

Department of Education

37

IDAHO DEPARTMENT OF HEALTH AND WELFARE
2015-203 Costs incurred prior to the period of performance were
inappropriately charged to the Supplemental Nutrition
Assistance Program (SNAP) grant and the Temporary
Assistance for Needy Families (TANF) grant.

Department of Agriculture;
Department of Health and
Human Services

38

2015-204

Improper payments were charged to the Supplemental Nutrition
Assistance Program (SNAP) grant.

Department of Agriculture

41

2015-205

The coordination of benefits payment configuration for
Medicare in the Medicaid Management Information System
(MMIS) is incorrect resulting in continued overpayments.

Department of Health and
Human Services

42

2015-206

Amounts reported on quarterly federal financial reports for the
Temporary Assistance for Needy Families (TANF) grant did not
agree to the financial records.

Department of Health and
Human Services

44

2015-207

The income eligibility verification system was not used in
accordance with federal guidelines for the Temporary
Assistance for Needy Families (TANF) program.

Department of Health and
Human Services

45

Social Security Administration

47

Department of Defense

48

Department of Education

50

Cash draws are not performed in accordance with the
Treasury-State Agreement (TSA) for the Rehabilitation
Services – Vocational Rehabilitation Grants to States program.

IDAHO DEPARTMENT OF LABOR
2015-208 Internal controls to ensure Consultative Exam (CE) providers
are properly screened and monitored for eligibility for the Social
Security - Disability Insurance program were not present.
IDAHO MILITARY DIVISION
2015-209 Internal controls are not adequately designed to prevent or
detect transactions with suspended or debarred parties.
IDAHO DIVISION OF VOCATIONAL REHABILITATION
2015-210 Supporting documentation for the Annual Vocational
Rehabilitation Program/Cost Report for the Vocational
Rehabilitation program included calculation errors that were not
prevented or detected by the internal review process.

34

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
STATE AGENCY

FEDERAL AGENCY

PAGE

2015-211

Internal controls are not adequately designed to prevent or
detect transactions with suspended or debarred parties.

Department of Education

51

2015-212

Cash draws are not performed in accordance with the
Treasury-State Agreement (TSA) for the Vocational
Rehabilitation program.

Department of Education

53

35

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
IDAHO COMMISSION FOR THE BLIND AND VISUALLY IMPAIRED (Commission)
FINDING 2015-201
Federal expenditures reported by the Commission to the Office of the State Controller were overstated by
$750,890.
CFDA Title: Rehabilitation Services - Vocational Rehabilitation Grants to States; Independent Living –
State Grants; Independent Living Services for Older Individuals Who are Blind; Supported Employment
Services for Individuals with the Most Significant Disabilities; State Vocational Rehabilitation Unit
In-Service Training Grants
CFDA Number: 84.126; 84.169; 84.177; 84.187; 84.265
Federal Award Number: H126A130017, H126A140017, H126A150017; H169A140018,
H169A150018; H177B140012, H177B150012; H187A140018; H265A100005
Program Year: State fiscal year ending June 30, 2015
Federal Agency: Department of Education
Compliance Requirement: OMB Circular A-133, Subpart C, section .310b
Questioned Costs: None
Type of Finding: Material Weakness
Related to Prior Finding: 2014-203
Criteria: The Office of Management and Budget (OMB) Circular A-133 (Subpart C, Section .310b)
requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA) for
the period covered by the recipient’s financial statements. The SEFA must provide the total awards
expended for each individual program.
State agencies are required to report the amount of federal awards expended during the State fiscal year to
the Office of the State Controller through a SEFA closing package.
Condition: The Commission reported the total of their federal and state expenditures for all of their federal
programs on the SEFA closing package rather than just the federal portion. This resulted in an
overstatement of federal expenditures of $750,890 which is material to the grants administered by the
Commission, but not material to the statewide Schedule of Expenditures of Federal Awards included in the
Single Audit Report.
Cause: The Commission changed their methodology for preparing the SEFA closing package in response
to a finding reported for State fiscal year 2014; however, they misunderstood the auditor’s recommendation
and reported the total expenditures for each program rather than just the federal share of expenditures.
Effect: The Commission overstated federal expenditures of the Rehabilitation Services – Vocational
Rehabilitation Grants to States (CFDA 84.126) by $404,993, the Independent Living – State Grants (CFDA
84.169) by $120,484, the Independent Living Services for Older Individuals who are Blind (CFDA 84.177)
by $224,272, and the State Vocational Rehabilitation Unit In-Service Training Grants (CFDA 84.265) by
$2,910. In addition, Supported Employment Services for Individuals with the Most Significant Disabilities
(CFDA 84.187) was understated by $1,769, resulting in a net overstatement of federal expenditures on the
SEFA closing package of $750,890. The Commission submitted a revised closing package to the Office of
the State Controller with the correct amounts.
Recommendation: We recommend that the Commission implement procedures to ensure that only federal
expenditures are reported on the SEFA closing package submitted to the Office of the State Controller.
36

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Management’s View and Corrective Action Plan: ICBVI agrees Federal expenditures were overstated
due to a misunderstanding of the auditor’s recommendation from the SFY14 audit. The SFY15 SEFA has
been corrected and re-submitted. ICBVI had submitted SEFAs correctly until this misunderstanding and
will continue to do so in the future. ICBVI will ensure that non-federal expenses will not be included in
future closing packages.
Scheduled Completion Date for Corrective Action Plan: The Commission did not provide a
completion date. We will revisit progress on the corrective action during the 90-day follow-up.
Contact Person:

Beth Cunningham, Administrator
Trina Ayres, Administrative Services Manager
Idaho Commission for the Blind and Visually Impaired
341 W. Washington St.
Boise, ID 83720-0012
Phone Number: 208-334-3220

Auditor’s Concluding Remarks: We thank the Commission for its cooperation and assistance
throughout the audit. We will review the status of the Commission’s corrective action during follow-up
procedures completed 90 days after issuance of this report.
FINDING 2015-202
Cash draws are not performed in accordance with the Treasury-State Agreement (TSA) for the
Rehabilitation Services – Vocational Rehabilitation Grants to States program.
CFDA Title: Rehabilitation Services - Vocational Rehabilitation Grants to States
CFDA Number: 84.126
Federal Award Number: H126A130017, H126A140017, H126A150017
Program Year: October 1, 2012 to September 30, 2013; October 1, 2013 to September 30, 2014;
October 1, 2014 to September 30, 2015
Federal Agency: Department of Education
Compliance Requirement: Cash Management
Questioned Costs: None
Type of Finding: Noncompliance and Significant Deficiency
Criteria: The Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (2 CFR 200.303) states that non-federal entities
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. These internal controls should be in
compliance with guidance in Standards for Internal Control in the Federal Government or the Internal
Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway
Commission (COSO).
The Office of Management and Budget (OMB) Circular A-133 Compliance Supplement requires recipients
to minimize the time elapsing between the transfer of funds from the U.S. Treasury and disbursement. U.S.
Department of the Treasury regulations implementing the Cash Management Improvement Act of 1990
(CMIA) require State recipients to enter into a TSA that prescribes specific funding techniques of drawing
down federal funds.

37

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
The funding technique applicable to the Commission as outlined in the State’s TSA is average clearance,
which requires the Commission to perform their federal cash draws to ensure that payroll expenditures have
a zero-day clearance pattern and vendor payments have a seven-day clearance pattern.
Condition: The Commission intended to draw federal funds every two weeks to coincide with the payroll
cycle; however, cash draws were completed sporadically throughout State fiscal year 2015. Neither the
proposed nor actual method of drawing funds resulted in compliance with the specified clearance patterns
required by the TSA. Funds were expended prior to requesting reimbursement from the federal agency.
Cause: The Commission does not fully understand how to apply the funding technique outlined in the
TSA and internal controls were not in place to ensure that draws were performed in compliance with the
agreement.
Effect: Cash draws were not performed in accordance with the funding technique established in the TSA;
however, no funds were drawn earlier than allowed.
Recommendation: We recommend that the Commission work with the Idaho Division of Financial
Management within the Office of the Governor to establish a more appropriate funding technique for the
program under the State’s TSA. We also recommend that the Commission implement procedures to
ensure draws are being performed in accordance with the TSA.
Management’s View and Corrective Action Plan: ICBVI agrees with the finding, so the ICBVI
Administrator and Administrative Services Manager met with the State Financial Officer at Idaho Division
of Financial Management to address this finding. ICBVI has changed the timing of cash draws to align with
the funding technique. Batch processing will occur every two weeks, coinciding with payroll, allowing for
exceptions when payments for clients are required immediately. The draws will now be processed three
days after batches are released to be in compliance with the seven day clearance pattern.
Scheduled Completion Date for Corrective Action Plan: The Commission did not provide a
completion date. We will revisit progress on the corrective action during the 90-day follow-up.
Contact Person:

Beth Cunningham, Administrator
Trina Ayres, Administrative Services Manager
Idaho Commission for the Blind and Visually Impaired
341 W. Washington St.
Boise, ID 83720-0012
Phone Number: 208-334-3220

Auditor’s Concluding Remarks: We thank the Commission for its cooperation and assistance
throughout the audit. We will review the status of the Commission’s corrective action during follow-up
procedures completed 90 days after issuance of this report.
IDAHO DEPARTMENT OF HEALTH AND WELFARE (Department)
FINDING 2015-203
Costs incurred prior to the period of performance were inappropriately charged to the Supplemental
Nutrition Assistance Program (SNAP) grant and the Temporary Assistance for Needy Families (TANF)
grant.

38

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
CFDA Title: SNAP Cluster; TANF Cluster
CFDA Number: 10.551, 10.561 (SNAP); 93.558, 93.714 (TANF)
Federal Award Number: 14147IDID4S2514, 15157IDID4S2514 (SNAP); 1402IDTANF,
1502IDTANF (TANF)
Program Year: October 1, 2013 to September 30, 2014; October 1, 2014 to September 30, 2015
Federal Agency: Department of Agriculture; Department of Health and Human Services
Compliance Requirement: Period of Performance
Questioned Costs: Known $4,415 (SNAP): Known $85,963 (TANF)
Type of Finding: Noncompliance and Significant Deficiency
Related to Prior Findings: 12F-9, 2013-207, and 2014-208
Criteria: The Office of Management and Budget (OMB) Circular A-102 Grants and Cooperative
Agreements with State and Local Governments (Common Rule), now codified in the Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Code of
Federal Regulations (CFR) (2 CFR 200.303), requires that a non-federal entity receiving federal awards
establish and maintain internal controls that provide reasonable assurance that the non-federal entity is
managing the federal award in compliance with federal statutes, regulations, and the terms and conditions
in the federal award.
Additionally, 2 CFR 200.309 states that a non-federal entity may charge only allowable costs incurred
during the period of performance and any costs incurred before the federal award was made that were
authorized by the federal agency. Period of performance is defined as the time during which the non-federal
entity may incur new obligations to carry out the work authorized under the federal award (2 CFR 200.77).
Obligations are orders placed for property and services, contracts and subawards made, and similar
transactions during a given period that require payment by the non-federal entity during the same or a future
period (2 CFR 200.71).
Condition: The Department used funds awarded for federal fiscal year 2015, which began October 1,
2014, to pay for obligations incurred prior to the period of performance.
In the SNAP program, testing identified 4 out of 60 transactions (7%) charged to the federal fiscal year
2015 for obligations that occurred in federal fiscal year 2014.
In the TANF program, testing identified 2 out of 63 transactions (3%) with underlying obligations that
occurred prior to the grant’s period of performance.
Cause: The Department uses the Financial Information System and Cost Allocation (FISCAL), which
contains data related to the period of performance for each federal grant in a grant control table. The table
looks to the start and end dates to ensure that the current date is within the allowed range each time a
transaction is processed based on how the transaction is coded by staff using a Program Cost Account
(PCA). PCAs direct charges to the grant phase (or fiscal year) based on the dates in the grant control table.
Programs may establish new PCAs for each grant phase, or existing PCAs may be rolled forward as the new
grant phase begins.
When a PCA is rolled forward, the grant control table in the accounting system is updated with the new
period of performance dates. In this situation, staff is not able to direct the charges to the correct grant phase
based on the underlying obligation. However, because of the rolling of the PCAs every year in these
programs, overall costs may be offset within a specific grant phase. FISCAL does not have an edit check to

39

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
verify the date the underlying obligation occurred nor is there a process to manually review and adjust
transactions to the correct grant phase.
Effect: The Department used funds awarded for federal fiscal year 2015 to pay for obligations incurred
prior to the period of performance. The results of testing in SNAP identified known costs of $4,415
charged to the incorrect grant period. The results of testing in TANF identified known costs of $85,963
charged to the incorrect grant period. Due to the nature of the transactions, we are unable to project the
amount in questioned costs.
Recommendation: We recommend that the Department design and implement procedures to ensure that
grant costs are not incurred prior to the period of performance.
Management’s View and Corrective Action Plan: The Department disagrees with this finding. The
Department believes that the cost of implementing a feasible solution to track accrual information would
far exceed the benefit received. While there is risk that payments may be charged to the new funding year
when the underlying services were received in the prior funding year, this risk is only high during the first
month of each federal fiscal year and is mitigated by the practice of rolling the PCAs forward on the same
date each year. This ensures the same number of periods billed are included in each grant phase.
Also considered in our analysis, was the following excerpt from 45 CPR 95.13:
§95.13 In which quarter we consider an expenditure made.
In this subpart(a) We consider a State agency's expenditure for assistance payments under title I, IV-A, IV-E,
X, XIV, or XVI (AABD) to have been made in the quarter in which a payment was made to the
assistance recipient, his or her protective payee, or a vendor payee, even if the payment was for
a month in a previous quarter.
(b) We consider a State agency's expenditure for services under title I, IV-A, IV-B, IV-D, IV-E,
X, XIV, XVI (AABD), XIX, or XXI to have been made in the quarter in which any State agency
made a payment to the service provider.
(c) For purposes of title XX, the date of expenditure is governed by 45 CPR 1396.52(d).
(d) We consider a State agency's expenditure for administration or training under titles I, IV-A,
IV-B, IV-D, IV-E, X, XIV, XVI (AABD), XIX, or XXI to have been made in the quarter payment was
made by a State agency to a private agency or individual; or in the quarter to which the costs were
allocated in accordance with the regulations for each program. We consider a State agency's
expenditure under these titles for non-cash expenditures such as depreciation to have been made
in the quarter the expenditure was recorded in the accounting records of any State agency in
accordance with generally accepted accounting principles.
Scheduled Completion Date for Corrective Action Plan: The Department disagrees with the finding,
and at this time, there is no date of completion.
Contact Person:

Steve Bellomy, CPA
Bureau Chief, Audits and Investigations
Idaho Department of Health and Welfare
450 W. State St., 10th Floor
Boise, ID 83720-0036
Phone Number: 208-334-5500

Auditor’s Concluding Remarks: We thank the Department for its cooperation and assistance
throughout the audit. We continue to assert that the Department incurred costs for the identified programs
40

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
prior to the period of availability. As the Department works with the federal grantor for the programs
impacted by this accounting process, we will review documentation provided to resolve the issue.
FINDING 2015-204
Improper payments were charged to the Supplemental Nutrition Assistance Program (SNAP) grant.
CFDA Title: SNAP Cluster
CFDA Number: 10.551, 10.561
Federal Award Number: 14147IDID4S2514, 15157IDID4S2514
Program Year: October 1, 2013 to September 30, 2014; October 1, 2014 to September 30, 2015
Federal Agency: Department of Agriculture
Compliance Requirement: Activities Allowed or Unallowed; Allowable Costs/Cost Principles
Questioned Costs: Known $280, Likely $12,231
Type of Finding: Noncompliance and Significant Deficiency
Criteria: The Office of Management and Budget (OMB) Circular A-102 Grants and Cooperative
Agreements with State and Local Governments (Common Rule), now codified in the Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Code of
Federal Regulations (CFR) (2 CFR 200.303), requires that a non-federal entity receiving federal awards
establish and maintain internal controls that provide reasonable assurance that the non-federal entity is
managing the federal award in compliance with federal statutes, regulations, and the terms and conditions
in the federal award.
Additionally, 2 CFR 200.53(b) states that an improper payment includes any payment to an ineligible party,
for an ineligible good or service, any duplicate payment, payment for goods or services not received, any
payment that does not account for credit for applicable discounts, and any payment where insufficient or
lack of documentation prevents a reviewer from discerning whether a payment was proper.
The United States’ Department of Agriculture Food and Nutrition Service supplies a toolkit to provide State
agencies with the know-how and resources to plan and implement Employment and Training (E&T)
Programs under SNAP. The Department uses Appendix B of this toolkit as a guide as to which costs are
allowable reimbursements for E&T participants.
Condition: The Department provides vouchers to clients through Easter Seals Working Solutions (EWS)
for the Job Search Assistance Program (JSAP) supportive services. We found 3 out of 60 payments (5%)
were made for automobile insurance, an ineligible good per Appendix B.
Cause: Internal controls designed to identify and prevent unallowable expenditures were not operating as
designed.
Effect: The Department expended funds totaling $280 for automobile insurance. This total error projects
to likely questioned costs of $12,231 based on a population of $3,299,829 and a sample value of $75,542.
Recommendation: We recommend that the Department strengthen internal controls to ensure expenditures
comply with federal program guidance.
Management’s View and Corrective Action Plan: Idaho agrees with the finding that there were
improper payments charged to the SNAP grant. The Department provides our current contractor
Enhanced Work Service (EWS) with program guidance for allowable expenses for the Job Search
Assistance Program (JSAP) and Temporary Assistance to Needy Families (TANF) supportive services.
41

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
JSAP Guidance includes federal regulations, statute and other policy guidance issued by the USDA Food
and Nutrition Services (FNS) through Education and Training state plan instructions and administrative
notices that are shared with state entities. As these are allowable expenses under TANF for two of the
findings, we will make an adjustment to allocate TANF funds to cover the supportive services in these
cases. The Department will contact FNS to ask that the grant covering the audit period be opened so we
may make appropriate adjustment for the remaining finding.
While the identified findings are allowable expenses for TANF supportive services, our review of this
finding shows EWS did not have a good understanding of allowable expenditures for JSAP supportive
services. To resolve the finding, the Department will review guidance from FNS and determine if there are
options to allow these expenses for JSAP supportive services and then follow-up with our Work Services
contractor to provide clear guidance and training on how to code these expenses. The Department's EWS
case file monitoring review process will be updated to include steps to ensure voucher expenditures for
supportive services are allowable and coded to the appropriate program. The monitoring revision will
occur during the next scheduled semi-annual monitoring period, which covers January 2016 through June
2016, and will follow the implementation of the new enhanced program guidance.
Scheduled Completion Date for Corrective Action Plan: July 1, 2016
Contact Person:

Steve Bellomy, CPA
Bureau Chief, Audits and Investigations
Idaho Department of Health and Welfare
450 W. State St., 10th Floor
Boise, ID 83720-0036
Phone Number: 208-334-5500

Auditor’s Concluding Remarks: We thank the Department for its cooperation and assistance
throughout the audit. We will review the status of the Department’s corrective action during follow-up
procedures completed 90 days after issuance of this report.
FINDING 2015-205
The coordination of benefits payment configuration for Medicare in the Medicaid Management
Information System (MMIS) is incorrect resulting in continued overpayments.
CFDA Title: Medicaid Cluster
CFDA Number: 93.777, 93.778
Federal Award Number: ID20144, ID20151, ID20152, ID20153, ID20154
Program Year: October 1, 2013 to September 30, 2014; October 1, 2014 to September 30, 2015
Federal Agency: Department of Health and Human Services
Compliance Requirement: Allowable Costs/Cost Principles
Questioned Costs: Not Determinable
Type of Finding: Noncompliance and Significant Deficiency
Related to Prior Finding: 2014-214
Criteria: The State Plan for the Medicaid program provides the payment methodology which allows
Medicare Part A to be paid at the Medicare Rate and Medicare Part B to be paid at the State Plan Rate. The
State Plan Rate for Medicare Part B is calculated as the lesser of the Medicaid allowed amount minus the
Medicare payment or the Medicare co-insurance and deductible amounts added together.

42

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
The Office of Management and Budget (OMB) Circular A-102 Grants and Cooperative Agreements with
State and Local Governments (Common Rule), now codified in the Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards, Code of Federal Regulations (CFR) (2 CFR
200.303), requires that a non-federal entity receiving federal awards establish and maintain internal controls
that provide reasonable assurance that the non-federal entity is managing the federal award in compliance
with federal statutes, regulations, and the terms and conditions in the federal award.
Condition: Services provided to clients that have Medicare Part B may be reimbursed at incorrect
amounts. Testing completed for fiscal year 2015 did not identify any errors; however, the Department has
indicated the issue has not been resolved since it was identified during the fiscal year 2014 audit.
The federal grantor has approved a project for the Department to improve processing of Medicare Part B
claims, including payment configuration at the correct rates. The Coordination of Benefits project has
been dissected into three phases. The Department has indicated that Phase 1 was implemented in
December 2015 and included automation improvements for pricing claims and reduced the number of
reimbursement methods from six to three. Phase 2 and Phase 3 are in development with implementation
anticipated to occur in calendar year 2016. These phases include system updates for adjudication
coordination of benefit claims and improved information exchange between the Medicaid system and the
Department’s third-party recovery contractor.
Cause: The new MMIS was configured in June 2010 to pay providers based on if the claim was a facility
(hospitals) claim or non-facility (other providers) claim. The configuration erroneously assumed that all
facility claims were Medicare Part A and all non-facility claims were Medicare Part B. This is not always
the case, and this issue was not identified by the Department until 2014, prior to the audit.
Effect: The Department estimated it paid approximately $1.7 million in overpayments in fiscal year 2015.
As our testing did not identify any errors, we are unable to determine or project total questioned costs.
In addition, the Department is reporting incorrect amounts on the quarterly Medicaid Statement of
Expenditures for the Medical Assistance Program (CMS-64) due to the error in the calculation for claims.
Recommendation: We recommend that the Department correct the payment configuration to ensure
future claims are calculated in compliance with the State Plan. We further recommend that the
Department make adjustments to correct the amounts paid in error.
Management’s View and Corrective Action Plan: The Department corrected the pricing of Hospital
Outpatient, Medicare part B claims to resolve the issue. The claims now pay the lesser of the
Medicaid-allowed amount minus the Medicare payment or the Medicare co-insurance and deductible
amounts added together. This correction was implemented in December 2015.
The Department does not agree with the 'effect' portion of the finding, which states, "The Department
estimated it paid approximately $1.7 million in overpayments in fiscal year 2015." This estimate was
provided to the audit team for informational purposes only and was not based on actual part B claims
data. The estimate was created for project scope planning purposes and was not intended to be used as
an extrapolation for overpaid claims for the audit finding. Actual impact depends on a wide variety of
variables within hospital outpatient claims, some of which will pay the same, some less, and some of which
will pay more than when first processed.
The actual amount of $485 related to this finding has been discussed with the Centers for Medicare and
Medicaid Services (CMS). The Department has agreed to return this amount on the March quarter of the
CMS 64 report as a 1Oa adjustment.
43

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Scheduled Completion Date for Corrective Action Plan: April 30, 2016
Contact Person:

Steve Bellomy, CPA
Bureau Chief, Audits and Investigations
Idaho Department of Health and Welfare
450 W. State St., 10th Floor
Boise, ID 83720-0036
Phone Number: 208-334-5500

Auditor’s Concluding Remarks: We thank the Department for its cooperation and assistance
throughout the audit. We will review the status of the Department’s corrective action during follow-up
procedures completed 90 days after issuance of this report.
FINDING 2015-206
Amounts reported on quarterly federal financial reports for the Temporary Assistance for Needy Families
(TANF) grant did not agree to the financial records.
CFDA Title: TANF Cluster
CFDA Number: 93.558, 93.714
Federal Award Number: 1402IDTANF
Program Year: October 1, 2014 to September 30, 2015
Federal Agency: Department of Health and Human Services
Compliance Requirement: Reporting
Questioned Costs: None
Type of Finding: Noncompliance and Significant Deficiency
Related to Prior Findings: 2013-213 and 2014-219
Criteria: The instruction provided by the Administration for Children and Families (ACF) for the
ACF-196R, TANF Financial Report, indicates that the Department is required to report actual transfers,
actual expenditures, and actual unliquidated obligations made with each open grant year award during a
fiscal year. Each quarterly report will reflect expenditures cumulative through that quarter for the fiscal
year.
TANF guidelines (45 CFR 265.7(d)) require that the financial report be complete and accurate, meaning
that the reported data accurately reflects information available in case records, financial records, and
automated data systems.
The Office of Management and Budget (OMB) Circular A-102 Grants and Cooperative Agreements with
State and Local Governments (Common Rule), now codified in the Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards, Code of Federal Regulations (CFR) (2 CFR
200.303), requires that a non-federal entity receiving federal awards establish and maintain internal controls
that provide reasonable assurance that the non-federal entity is managing the federal award in compliance
with federal statutes, regulations, and the terms and conditions in the federal award.
Condition: The amount reported as a transfer to the Child Care Discretionary Fund (CCDF) on the federal
fiscal year 2015 ACF-196R report for the quarter ended March 31, 2015, did not agree to supporting
documentation. Financial records show $3,973,974 was transferred; however, only $1,991,006 was
included on the quarterly report; a difference of $1,982,968.

44

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Cause: Adequate procedures were not in place to ensure reported amounts agreed to the actual financial
records. The amounts reported were not updated to reflect the cumulative totals through March 31, 2015.
Effect: This $1,982,968 error created errors on multiple lines within the report, including in the amount
transferred to CCDF, the Adjusted Award amount, and the Unobligated Balance amount reported.
While the final grant report agrees to the actual amount transferred as supported by the financial records, the
interim quarterly report tested did not accurately reflect the transfers.
Recommendation: We recommend that the Department strengthen internal controls over reporting to
ensure the amounts reported are accurate and supported by actual financial records complying with federal
regulations.
Management’s View and Corrective Action Plan: The Department agrees with this finding. Prior to
finalizing the quarterly TANF financial reports, the quarterly report for Childcare will be printed and
checked to verify the TANF transfer amount. The FISCAL 66 screen for grant 1262TF federal fund detail
will also be printed and the transfer amount verified.
Scheduled Completion Date for Corrective Action Plan: December 31, 2015
Contact Person:

Steve Bellomy, CPA
Bureau Chief, Audits and Investigations
Idaho Department of Health and Welfare
450 W. State St., 10th Floor
Boise, ID 83720-0036
Phone Number: 208-334-5500

Auditor’s Concluding Remarks: We thank the Department for its cooperation and assistance
throughout the audit. We will review the status of the Department’s corrective action during follow-up
procedures completed 90 days after issuance of this report.
FINDING 2015-207
The income eligibility verification system was not used in accordance with federal guidelines for the
Temporary Assistance for Needy Families (TANF) program.
CFDA Title: TANF Cluster
CFDA Number: 93.558, 93.714
Federal Award Number: 1402IDTANF, 1502IDTANF
Program Year: October 1, 2013 to September 30, 2014; October 1, 2014 to September 30, 2015
Federal Agency: Department of Health and Human Services
Compliance Requirement: Special Tests and Provisions #2
Questioned Costs: Not Determinable
Type of Finding: Noncompliance and Significant Deficiency
Related to Prior Findings: 2013-211 and 2014-220
Criteria: The Office of Management and Budget (OMB) Circular A-102 Grants and Cooperative
Agreements with State and Local Governments (Common Rule), now codified in the Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Code of
Federal Regulations (CFR) (2 CFR 200.303), requires that a non-federal entity receiving federal awards
45

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
establish and maintain internal controls that provide reasonable assurance that the non-federal entity is
managing the federal award in compliance with federal statutes, regulations, and the terms and conditions
in the federal award.
Section 1137 of the Social Security Act, as amended, requires that each state participate in an income
eligibility and verification system. The Code of Federal Regulations (CFR) (45 CFR 205.55) requires
the State to coordinate data exchanges with other federally assisted benefit programs, request and use
income and benefit information when making eligibility determinations, and adhere to standardized formats
and procedures in exchanging information with other programs and agencies. Specific requirements
include requesting and obtaining wage information from the State Wage Information Collection Agency
(SWICA) for all applicants at the first opportunity following receipt of the application and for all recipients
on a quarterly basis as well as requesting and obtaining Unemployment Compensation (UC) information
for all applicants at the first opportunity, and in each of the first three months in which the individual is
receiving aid. UC information should also be obtained in each of the first three months following any
recipient-reported loss of employment. If an individual is found to be receiving UC, the information
should be requested until benefits are exhausted.
Condition: The Department of Labor serves as the SWICA for the State of Idaho. Department personnel
utilize an income eligibility verification system, eVerif-I, to request and obtain wage and unemployment
information from the Department of Labor for all applicants at the first opportunity. Procedures were
implemented in State fiscal year 2015 to perform a quarterly review of UC and wage information for
participants receiving cash assistance. However, the new process implemented failed to address the
requirement of requesting and obtaining wage information for all applicants quarterly. Wage information
was not reviewed quarterly for TANF participants who are eligible for Supported Services based on income
requirements.
Cause: The Department’s internal controls over compliance related to the income eligibility and
verification system were not adequately designed to ensure the policies and procedures implemented
complied with applicable laws and regulations. Originally, the Department policy required information
only be obtained at six-month intervals, which was not compliant with the federal requirement. The
procedures implemented by the Department in State fiscal year 2015 did not fully consider all aspects of the
compliance requirement.
Effect: Testing did not identify any payments made for ineligible participants. However, the Department
did not comply with federal regulations relating to the use of an income eligibility and verification system
for all TANF participants with income requirements.
Recommendation: We recommend that the Department implement procedures to verify wage and
unemployment compensation information for all TANF participants receiving Supported Services benefits
based on income requirements as required by the federal grantor. We further recommend that the
Department implement control procedures to ensure that the policies and procedures comply with federal
regulations.
Management’s View and Corrective Action Plan: Idaho agrees with the finding that we need to not
only verify wages at the time of initial application and at the six month renewal certification, but we need
to perform a wage verification check in the 2nd quarter and 4th quarter as well. The Division of Welfare
leadership has established a discovery and analysis session meeting for late March to review the 45 CPR
205.55 requirements and develop an internal process to implement the requirement for reviewing wages
in the 2nd and 4th quarters. This established process will be implemented in coordination with the current
process requirement of reviewing cases for the Unemployment Compensation for applicants at the first

46

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
opportunity following receipt of the application and in each of the first three months in which the
individual receives assistance.
Scheduled Completion Date for Corrective Action Plan: May 1, 2016
Contact Person:

Steve Bellomy, CPA
Bureau Chief, Audits and Investigations
Idaho Department of Health and Welfare
450 W. State St., 10th Floor
Boise, ID 83720-0036
Phone Number: 208-334-5500

Auditor’s Concluding Remarks: We thank the Department for its cooperation and assistance
throughout the audit. We will review the status of the Department’s corrective action during follow-up
procedures completed 90 days after issuance of this report.
IDAHO DEPARTMENT OF LABOR (Department)
FINDING 2015-208
Internal controls to ensure Consultative Exam (CE) providers are properly screened and monitored for
eligibility for the Social Security - Disability Insurance program were not present.
CFDA Title: Disability Insurance/SSI Cluster
CFDA Number: 96.001
Federal Award Number: 14-04041DD100, 15-04041DD100
Program Year: October 1, 2013 to September 30, 2015
Federal Agency: Social Security Administration
Compliance Requirement: Special Tests and Provisions #1
Questioned Costs: None
Type of Finding: Significant Deficiency
Criteria: The Office of Management and Budget (OMB) Circular A-102 Grants and Cooperative
Agreements with State and Local Governments (Common Rule), now codified in the Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Code of
Federal Regulations (CFR) (2 CFR 200.303), requires that non-federal entities receiving federal awards
establish and maintain internal controls designed to reasonably ensure compliance with federal statutes,
regulations, and the terms and conditions in the federal award.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) published the Internal
Control Integrated Framework, which provides a basis for organizations to design internal control
procedures to ensure reliable financial reporting, effective and efficient operations, and compliance with
applicable laws and regulations. Components of this framework include control activities and information
and communication.
Condition: Prior to the addition of a new CE provider, and at least annually after they are added, the
Department is required to verify that all CE providers have a current license, credential, or certification with
the State medical boards. In addition, the Department is required to verify that the CE provider is not
included on the federal List of Excluded Individuals and Entities (LEIE). The required verifications are
completed by a Professional Relations Officer and the results are compiled in a spreadsheet. The
Professional Relations Officer then orally communicates the results of the verifications to an
47

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Administration Support Manager. This process does not include evidence of implemented internal
controls, such as a documented review by a second knowledgeable party, that ensure the verifications are
properly completed.
Cause: Due to staffing changes and lack of familiarity with the internal control requirements, the
Department did not implement an internal control over the performance of the required reviews to ensure
that only qualified providers perform CEs. During our analysis, we reviewed the spreadsheet maintained
by the Professional Relations Officer. The spreadsheet showed that the Department was maintaining
documentation related to the required verifications but a documented internal control was not present.
Effect: The Department is exposed to an increased risk of an ineligible provider performing and receiving
payments for Consultative Exam services through the lack of internal controls over this process. During
our testing, we did not note any CE providers lacking proper licenses, credentials, certifications, or any CE
providers being present on the LEIE.
Recommendation: We recommend that the Department ensure adequate internal controls are in place,
effective, and documented to support adequate verification of new and existing CE providers.
Management’s View and Corrective Action Plan: Currently, all licensing and sanctions information
for contracted consultative examination (CE) providers is maintained by the Professional Relations Officer
(PRO) in an Excel spreadsheet on the DDS’s SharePoint intranet site.
The spreadsheet is updated by the PRO as necessary, based on CE provider license renewal information
obtained on the Idaho State Board of Medicine and Bureau of Occupational Licenses websites.
A second Excel spreadsheet has been created to document the internal control identified in the audit report.
Once all licensing information has been updated, the PRO sends an email to his Administrative Support
Manager indicating that all licensing reviews have been completed.
The Administrative Support Manager enters her name and the current date into the spreadsheet to indicate
that the review was completed and that she was notified.
Scheduled Completion Date for Corrective Action Plan: April 1, 2016
Contact Person:

John Taylor
Financial Executive Office, Accounting
Idaho Department of Labor
317 W. Main St.
Boise, ID 83735
Phone Number: 208-332-3570 ext. 3809

Auditor’s Concluding Remarks: We thank the Department for its cooperation and assistance
throughout the audit. We will review the status of the Department’s corrective action during follow-up
procedures completed 90 days after issuance of this report.
IDAHO MILITARY DIVISION (Division)
FINDING 2015-209
Internal controls are not adequately designed to prevent or detect transactions with suspended or debarred
parties.

48

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
CFDA Title: National Guard Military Operations and Maintenance Projects
CFDA Number: 12.401
Federal Award Number: W912J7-11-2-1000
Program Year: October 1, 2010 to September 30, 2015
Federal Agency: Department of Defense
Compliance Requirement: Procurement and Suspension and Debarment
Questioned Costs: None
Type of Finding: Significant Deficiency
Criteria: The Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (2 CFR 200.303), states that non-federal entities must
establish and maintain effective internal controls 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. These internal controls should be in compliance with
guidance in Standards for Internal Control in the Federal Government or the Internal Control Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
The Office of Management and Budget (OMB) Circular A-133 Compliance Supplement specifies that
non-federal entities are prohibited from contracting with or making subawards under covered transactions
that are expected to total $25,000 or more with certain parties that are suspended, debarred, or otherwise
excluded from or ineligible for participation in federal assistance programs. This may be accomplished by
(1) checking the Excluded Parties List System (EPLS) maintained by the General Services Administration
(GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered
transaction with that entity.
Condition: The Division’s purchasing department does not require a certification, nor do they include
suspension and debarment language in their contracts. Their current practice is to only check vendors
contracted for providing goods or services of $100,000 or more against the EPLS. We tested contracts with
four vendors. One was below the $100,000 threshold and three were above this amount. In accordance
with their procedures, the three vendors with contracts above the threshold were checked against the EPLS
and the one vendor with the contract below the threshold was not.
Cause: The Division was unaware of the federal requirement to verify that vendors contracted to provide
goods or services that are expected to equal or exceed $25,000 are not a suspended or debarred party.
Effect: The Division does not check vendors under contracts between $25,000 and $100,000 against the
EPLS to ensure they are not a suspended or debarred party. During the State fiscal year 2015, the Division
entered into five contracts totaling $362,678 that were not verified against the EPLS. We checked these
vendors against the EPLS and verified that none of them were a suspended or debarred party; however, the
deficiency in the Division’s design of the internal control procedure increases the risk that noncompliance
would not be prevented or detected.
Recommendation: We recommend that the Division revise procedures to include one of the three accepted
practices to ensure new and existing contracts and subawards expected to total $25,000 or more are not with
a suspended or debarred party.
Management’s View and Corrective Action Plan: The Division previously verified status of suspended
or debarred parties with a printed Excluded Parties List System (EPLS) sheet for contracts above
$100,000.00.

49

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
For contracts under $100,000.00, the Division believed that the verification was completed when the state
validated and entered the contractor into the STARS System.
We have revised our procedures as of 10 March 2016, to implement checking the EPLS maintained by the
General Services Administration, so that every contract that is executed above $25,000.00 will be verified
by the EPLS.
Scheduled Completion Date for Corrective Action Plan: March 10, 2016
Contact Person:

Jackson D. Gray, P.E., State Contracting Officer
Idaho Military Division
4040 W. Guard St. Bldg. 600
Boise, ID 83705-5004
Phone Number: 208-422-6752

Auditor’s Concluding Remarks: We thank the Division for its cooperation and assistance throughout
the audit. We will review the status of the Division’s corrective action during follow-up procedures
completed 90 days after issuance of this report.
IDAHO DIVISION OF VOCATIONAL REHABILITATION (Division)
FINDING 2015-210
Supporting documentation for the Annual Vocational Rehabilitation Program/Cost Report for the
Vocational Rehabilitation program included calculation errors that were not prevented or detected by the
internal review process.
CFDA Title: Rehabilitation Services - Vocational Rehabilitation Grants to States
CFDA Number: 84.126
Federal Award Number: H126A140016, H126A150016
Program Year: October 1, 2013 to September 30, 2014; October 1, 2014 to
September 30, 2015
Federal Agency: Department of Education
Compliance Requirement: Reporting
Questioned Costs: None
Type of Finding: Material Noncompliance and Material Weakness
Criteria: The Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (2 CFR 200.303) states that non-federal entities 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. These internal controls should be in compliance with guidance in
Standards for Internal Control in the Federal Government or the Internal Control Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Additionally, 34 CFR 80, Subpart C, Section 80.20 (b)(1) requires a state to disclose the financial results of
financially assisted activities accurately, currently and completely, and in accordance with the financial
reporting requirements of the grant.
Condition: The Division uses spreadsheets to prepare the Annual Vocational Rehabilitation Program/Cost
Report (RSA-2). These spreadsheets contained a mathematical error that deducted indirect costs from the
50

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
amount of direct service expenditures recorded in the statewide accounting system (STARS); however,
indirect costs were not included in these amounts to begin with causing amounts in the report to be
understated.
Cause: The report and supporting documentation were reviewed and approved by the Division’s fiscal
officer, yet this review did not detect the error in the spreadsheet or the report.
Effect: The RSA-2 for the federal fiscal year ended September 30, 2014, underreported service
expenditures by $1,440,313. The amount reported on line 2.A.1.a. Assessment, Counseling, Guidance, and
Placement Costs was understated by $773,130. In addition, the subtotal line 2.B.5. Services purchased by
Agency and the Service Category subtotal in Schedule III were both understated by $667,183.
Recommendation: We recommend that the Division strengthen the review of the financial reports and
calculations included in the underlying data to ensure reports are accurate and complete.
Management’s View and Corrective Action Plan: The staff members involved with the preparation of
the RSA-2 report will be given additional training around preparation and review the RSA-2 report. The
Division will implement procedural changes to ensure the direct service expenditures are calculated
correctly.
Scheduled Completion Date for Corrective Action Plan: May 31, 2016
Contact Person:

Joey Sanchez, CGFM
Fiscal Manager
Division of Vocational Rehabilitation
650 W. State St. Rm. 150
Boise, ID 83720
Phone Number: 208-334-3390

Auditor’s Concluding Remarks: We thank the Division for its cooperation and assistance throughout
the audit. We will review the status of the Division’s corrective action during follow-up procedures
completed 90 days after issuance of this report.
FINDING 2015-211
Internal controls are not adequately designed to prevent or detect transactions with suspended or debarred
parties.
CFDA Title: Rehabilitation Services - Vocational Rehabilitation Grants to States
CFDA Number: 84.126
Federal Award Number: H126A140016, H126A150016
Program Year: October 1, 2013 to September 30, 2014; October 1, 2014 to September 30,
2015
Federal Agency: Department of Education
Compliance Requirement: Procurement and Suspension and Debarment
Questioned Costs: None
Type of Finding: Significant Deficiency
Related to Prior Finding: 2014-227

51

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Criteria: The Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (2 CFR 200.303) states that non-federal entities 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. These internal controls should be in compliance with guidance in
Standards for Internal Control in the Federal Government or the Internal Control Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
The Office of Management and Budget (OMB) Circular A-133 Compliance Supplement specifies that
non-federal entities are prohibited from contracting with or making subawards under covered transactions,
that are expected to total $25,000 or more, with certain parties that are suspended, debarred, or otherwise
excluded from or ineligible for participation in federal assistance programs. This may be accomplished by
(1) checking the Excluded Parties List System (EPLS) maintained by the General Services Administration
(GSA), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered
transaction with that entity.
In addition, under OMB Guidelines to Agencies on Government-wide Debarment and Suspension
(Nonprocurement) (2 CFR 180.310) non-federal entities cannot renew or extend covered transactions with
such parties, unless the federal agency responsible for the transaction grants an exception.
Condition: We identified only one vendor that the Division contracted with that included a covered
transaction. The Division has contracted with this vendor for many years, but they were not able to provide
supporting documentation that this vendor was checked against the EPLS in fiscal year 2015, or that other
procedures were completed, such as certifications within the contract, to ensure the vendor was not
suspended or debarred.
Cause: Prior to November 2014, the Division ran a report of vendors against the EPLS annually. The
Division is no longer able to run this report. Under the Division’s new procedures, only new vendors are
checked against the EPLS to determine if they are a suspended or debarred party, and the EPLS report is
retained as documentation of this review.
Effect: The Division did not perform a check of existing vendors. Their new procedures are only designed
to identify new vendors that are suspended or debarred but no follow-up check is performed on existing
vendors or when contracts are renewed or extended, thereby increasing the risk that noncompliance would
not be prevented or detected. As part of our audit procedures, we verified that the vendor identified was not
suspended or debarred on the EPLS.
Recommendation: We recommend that the Division revise procedures to include one of the three accepted
practices to ensure new and existing contracts and subawards expected to total $25,000 or more are not with
a suspended or debarred party.
Management’s View and Corrective Action Plan: The Division will implement changes in the
suspension and debarment check procedures to ensure all contracts with vendors exceeding $25,000 will
include one or more of the accepted suspension and debarment practices.
Scheduled Completion Date for Corrective Action Plan: June 30, 2016

52

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Contact Person:

Joey Sanchez, CGFM
Fiscal Manager
Division of Vocational Rehabilitation
650 W. State St. Rm. 150
Boise, ID 83720
Phone Number: 208-334-3390

Auditor’s Concluding Remarks: We thank the Division for its cooperation and assistance throughout
the audit. We will review the status of the Division’s corrective action during follow-up procedures
completed 90 days after issuance of this report.
FINDING 2015-212
Cash draws are not performed in accordance with the Treasury-State Agreement (TSA) for the Vocational
Rehabilitation program.
CFDA Title: Rehabilitation Services - Vocational Rehabilitation Grants to States
CFDA Number: 84.126
Federal Award Number: H126A140016, H126A150016
Program Year: October 1, 2013 to September 30, 2014; October 1, 2014 to September 30, 2015
Federal Agency: Department of Education
Compliance Requirement: Cash Management
Questioned Costs: None
Type of Finding: Noncompliance and Significant Deficiency
Criteria: The Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (2 CFR 200.303) states that non-federal entities 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. These internal controls should be in compliance with guidance in
Standards for Internal Control in the Federal Government or the Internal Control Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
The OMB Circular A-133 Compliance Supplement requires recipients to minimize the time elapsing
between the transfer of funds from the U.S. Treasury and disbursement. The U.S. Department of the
Treasury regulations implementing the Cash Management Improvement Act of 1990 (CMIA) require State
recipients to enter into a TSA that prescribes specific funding techniques of drawing down federal funds.
The funding technique applicable to the Division is “drawdowns on payroll cycle.” There is no applicable
clearance pattern. This technique requires the Division to calculate their draws by estimating the annual
administrative costs and dividing them by the number of payrolls in a year. Funds should be requested so
that they are deposited on the average day of clearance for payroll, being the pay date. After each monthly
financial report is available, the next request should be adjusted to reflect the difference between the
estimated and actual costs.
Condition: Rather than calculating the draws based on estimated annual administrative costs, the Division
calculated draws based on actual expenditures plus accrued payroll. In addition, draws are typically
performed within four days of the pay date on a bi-weekly basis; however, 3 out of the 26 pay periods (12%)
did not have a corresponding draw, and the associated expenditures were not drawn until the following
payroll cycle.

53

STATE OF IDAHO
SINGLE AUDIT REPORT
FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Cause: The Division does not fully understand the funding technique specified in the TSA and has not
implemented procedures to ensure that funds are requested in accordance with the agreement. They do
understand that draws should be made bi-weekly, corresponding with the payroll cycle, but if staff are busy
or are not in the office, they wait until the next payroll cycle to request the funds.
Effect: The Division is not drawing federal funds in accordance with the TSA; however, no funds were
drawn earlier than allowed.
Recommendation: We recommend that the Division work with the Idaho Division of Financial
Management within the Office of the Governor to establish a more appropriate funding technique for the
program under the State’s TSA. We also recommend that the Division implement procedures to ensure
that draws are being performed in accordance with the TSA.
Management’s View and Corrective Action Plan: The Division will work with the Idaho Division of
Financial Management (DFM) to establish a more appropriate funding technique under the State’s TSA.
Once the funding technique has been established the Division will implement policy changes to ensure
compliance with the TSA. The Division will also cross-train staff member to ensure timeliness of the
reimbursement requests.
Scheduled Completion Date for Corrective Action Plan: June 30, 2016
Contact Person:

Joey Sanchez, CGFM
Fiscal Manager
Division of Vocational Rehabilitation
650 W. State St. Rm. 150
Boise, ID 83720
Phone Number: 208-334-3390

Auditor’s Concluding Remarks: We thank the Division for its cooperation and assistance throughout
the audit. We will review the status of the Division’s corrective action during follow-up procedures
completed 90 days after issuance of this report.

54

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF PRIOR BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
CURRENT
STATE AGENCY
STATUS
OFFICE OF THE STATE CONTROLLER
Internal control weaknesses allowed misstatements in the statewide
2013-101
financial statements to go undetected.

PAGE

Open

56

2014-101

Internal control weaknesses allowed misstatements in the statewide
financial statements and note disclosures to go undetected.

Open

56

2014-102

Internal control deficiencies over the processing of statutory transfers
led to noncompliance as well as miscoded and unsupported
transactions.

Open

57

Closed

57

Open

58

Open

58

Closed

58

Closed

59

Closed

59

IDAHO STATE DEPARTMENT OF EDUCATION
2014-103
Errors in the accounts receivable closing package were not detected or
prevented by internal control procedures in place.
IDAHO DEPARTMENT OF HEALTH AND WELFARE
2013-104
Financial reporting processes contain significant deficiencies in
internal control allowing several errors in various closing packages to
go undetected.
2014-104

Deficiencies in internal control allowed several errors in various
closing packages to go undetected.

IDAHO STATE TAX COMMISSION
2013-105
Estimates used to determine the amount of taxes receivable accrued at
year-end are not properly evaluated for reliability, resulting in
misstatements.
2014-105

Errors in the data used to prepare the taxes receivable estimate were
not detected by internal control procedures, resulting in misstatements.

IDAHO DEPARTMENT OF TRANSPORTATION
2014-106
Internal controls intended to reduce the risk of misstatements in the
inventory closing package were not performed at a level of detail
necessary to detect significant errors.

55

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
OFFICE OF THE STATE CONTROLLER (Office)
FINDING 2013-101
Internal control weaknesses allowed misstatements in the statewide financial statements to go
undetected.
Recommendation: We recommended that the Office improve the design and effectiveness of
internal controls over the compilation of the statewide financial statements.
Audit Follow-up: The Office has become more conscious of ensuring consistency, accuracy, and
completeness when coding and compiling information for the State’s Comprehensive Annual
Financial Report (CAFR), especially related to coding financial information for entities that
receive an outside audit. The Office made changes to the instructions for the compilation process
which include comparing prior and current year coding of financial statement line items, reviewing
prior errors identified by auditors and Office staff, and examining details of the notes to audited
financial statements of entities that are incorporated into the CAFR.
In addition, the Office developed a memo to document the general treatment and resolution of
classification discrepancies between the audit reports received for the colleges and universities and
their respective foundations. The Office has also been in communication with foundation fiscal
staff to better understand classification differences encountered between the audits received.
The Office began performing trend analyses over select closing package information during this
audit period, in addition to the trend procedures they already complete on the financial statements.
However, a significant number of errors, though not material individually or in the aggregate,
indicate significant deficiencies in the internal controls over the preparation of the statewide
financial statements and note disclosures still exist.
In addition to changes made to the compilation process of the State’s CAFR in recent years, the
Office has made modifications to their risk assessment to identify areas of risk related to other state
agencies. This includes inquiry of experiences helpline staff have had with agencies and reviewing
agency audit findings. The Office has also continued to perform trend analyses to identify
anomalies or unusual amounts.
Regardless of these changes, our most recent audit for fiscal year 2015, still identified several errors
and unsupported adjustments in the financial statements and note disclosures submitted for audit;
some of which were considered material. These misstatements continue to indicate weaknesses in
the internal controls over the preparation of the statewide financial statements.
Current Status: Open; repeated as Findings 2014-101 and 2015-101
FINDING 2014-101
Internal control weaknesses allowed misstatements in the statewide financial statements and note
disclosures to go undetected.
Recommendation: We recommended that the Office improve the design and effectiveness of
internal controls over the compilation of the statewide financial statements and note disclosures.
Audit Follow-up: In addition to changes made to the compilation process of the State’s
Comprehensive Annual Financial Report (CAFR) in recent years, the Office has made

56

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
modifications to their risk assessment to identify areas of risk related to other state agencies. This
includes inquiry of experiences helpline staff have had with agencies and reviewing agency audit
findings. The Office has also continued to perform trend analyses to identify anomalies or unusual
amounts.
Regardless of these changes, our most recent audit for fiscal year 2015, still identified several errors
and unsupported adjustments in the financial statements and note disclosures submitted for audit;
some of which were considered material. These misstatements continue to indicate weaknesses in
the internal controls over the preparation of the statewide financial statements.
Current Status: Open; repeated as Finding 2015-101
FINDING 2014-102
Internal control deficiencies over the processing of statutory transfers led to noncompliance as well
as miscoded and unsupported transactions.
Recommendation: We recommended that the Office perform a risk assessment of statutory
transfers. We also recommended that the Office design and implement control procedures to ensure
that transfers are properly identified, tracked, supported, and recorded.
Audit Follow-up: The Office examined the areas of risk and modified the review process over
statutory transfers in late March 2015, to include verification of compliance with Idaho Code,
adequacy of supporting documentation, and accuracy of the entry to record the transfer. Based on
our testing of transfers performed during the last quarter of fiscal year 2015, the control was not
consistently applied and documented; however no significant errors were identified. Due to the
limited time frame of the implementation, we will revisit at a later date to determine if this control
is being performed on a consistent basis.
Current Status: Open; not repeated
IDAHO STATE DEPARTMENT OF EDUCATION (Department)
FINDING 2014-103
Errors in the accounts receivable closing package were not detected or prevented by internal
control procedures in place.
Recommendation:
We recommended that the Department improve the design and
implementation of internal control procedures intended to detect and prevent closing package
errors.
Audit Follow-up: Each year the Department prepares the Accounts Receivable closing package
which includes an estimate of the federal grant revenues the Department expects to receive within
60 days and thereafter from the end of the fiscal year. In fiscal year 2014, the Department reported
the entire federal grant receivable as collectible within 60 days of the end of the fiscal year, but
procedures used to calculate the estimate included a significant amount of revenue expected to be
collected outside the 60-day period.
While completing the fiscal year 2015 closing packages, the Department has implemented
procedures to properly identify accounts receivable that are estimated to be collectible within 60

57

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
days and thereafter from the end of the fiscal year. Our testing of the Department’s closing
packages for fiscal year 2015 found no errors, indicating that their new procedures were effective.
Current Status: Closed
IDAHO DEPARTMENT OF HEALTH AND WELFARE (Department)
FINDING 2013-104
Financial reporting processes contain significant deficiencies in internal control allowing several
errors in various closing packages to go undetected.
Recommendation: We recommended that the Department strengthen the design and effectiveness
of internal controls over the completion of closing packages. We also recommended that the
Department enhance the monitoring of internal controls to ensure they are operating as designed to
comply with GAAP reporting requirements and Office of the State Controller (SCO) closing
package instructions. We further recommended that the Department strengthen the review process
to ensure accurate and reliable financial information is provided to the SCO.
Audit Follow-up: The Department modified procedures to strengthen internal controls over
reviewing closing package calculations and supporting information to reduce the risk of errors.
Additional training was given to staff that emphasized reporting timeframes as well as more
specific reporting instructions that will help ensure more accurate financial information is
submitted on each closing package. However, material errors were still identified during the fiscal
year 2015 audit.
Current Status: Open; repeated as Findings 2014-104 and 2015-102
FINDING 2014-104
Deficiencies in internal control allowed several errors in various closing packages to go undetected.
Recommendation: We recommended that the Department strengthen the design and
effectiveness of internal controls over the completion of closing packages to ensure accurate and
reliable financial information is provided to the Office of the State Controller.
Audit Follow-up: The Department modified procedures to strengthen internal controls over
reviewing closing package calculations and supporting information to reduce the risk of errors.
Additional training was given to staff that emphasized reporting timeframes as well as more
specific reporting instructions that will help ensure more accurate financial information is
submitted on each closing package. However, material errors were still identified during the fiscal
year 2015 audit.
Current Status: Open; repeated as Finding 2015-102
IDAHO STATE TAX COMMISSION (Commission)
FINDING 2013-105
Estimates used to determine the amount of taxes receivable accrued at year-end are not properly
evaluated for reliability, resulting in misstatements.

58

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Recommendation: We recommended that the Commission implement closing package
procedures to ensure that all tax types and collection methods are considered in the estimate for
taxes receivable and that the estimate is compared to actual results for reasonableness.
Audit Follow-up: The Commission has addressed the issues in the finding in several ways.
During the fiscal year 2014 audit, the Commission upgraded its taxpayer accounting system,
Gentax, from version 6 to version 9. Gentax version 9 increased reporting abilities that address the
issue of revenues being double counted. The Commission has also added an internal control where
the Gentax revenue reports are compared to the actual receipts in the statewide accounting system
(STARS) before being used to calculate the taxes receivable estimate. The Commission also
adjusted its calculation of the taxes receivable estimated to be collected within 60 days instead of
30 days after the end of the fiscal year.
During testing of the 2015 taxes receivable estimate, we determined that the new control
procedures are in place and functioning effectively.
Current Status: Closed
FINDING 2014-105
Errors in the data used to prepare the taxes receivable estimate were not detected by internal control
procedures, resulting in misstatements.
Recommendation: We recommended that the Commission implement control procedures to
ensure closing packages are prepared in accordance with the Office of the State Controller
instructions, and the data used to prepare the taxes receivable estimate is relevant, sufficient, and
reliable.
Audit Follow-up: The Commission has addressed the issues in the finding in several ways.
During the fiscal year 2014 audit, the Commission upgraded its taxpayer accounting system,
Gentax, from version 6 to version 9. Gentax version 9 increased reporting abilities that address the
issue of revenues being double counted. The Commission has also added an internal control where
the Gentax revenue reports are compared to the actual receipts in the statewide accounting system
(STARS) before being used to calculate the taxes receivable estimate. The Commission also
adjusted its calculation of the taxes receivable estimated to be collected within 60 days instead of
30 days after the end of the fiscal year.
During testing of the 2015 taxes receivable estimate, we determined that the new control
procedures are in place and functioning effectively.
Current Status: Closed
IDAHO DEPARTMENT OF TRANSPORTATION (Department)
FINDING 2014-106
Internal controls intended to reduce the risk of misstatements in the inventory closing package were
not performed at a level of detail necessary to detect significant errors.
Recommendation: We recommended that the Department implement internal controls to
detect errors in the anti-skid material valuation process and design and implement procedures to
ensure the consistent accounting treatment of snowplow blades.

59

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR BASIC FINANCIAL STATEMENTS FINDINGS AND RESPONSES
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
Audit Follow-up: In fiscal year 2014, there were two issues with the Department’s inventory
valuation. The Department has six district offices throughout the State, and each office accounted
for snowplow blade inventory differently. Some offices recorded snowplow blades as expenses
when they were purchased, others recorded the snowplow blades as inventory when they were
purchased and then recorded as an expense when they were used. This inconsistent treatment led to
errors in inventory reporting. We also found several errors in the volume calculations of anti-skid
material stockpiles which led to errors in inventory reporting.
To address the snowplow blade inventory issue, the Department has designed a new procedure to
record the inventory consistently in all district offices. Each district has a main warehouse and
multiple storage sheds throughout the district. With the new procedure, all districts record the
snowplow blades as inventory and initially store them in the main warehouse. The snowplow
blades are recorded as an expense when they are assigned to the storage sheds for use.
To address the stockpile inventory issue, the Department has created additional procedures. In each
district, the District Operations Manager will assign appropriate maintenance personnel to measure
and calculate the volume and value of the stockpiles. The District Operations Manager will then
review the calculations and sign the inventory documents. The District Business Manager will
ensure the inventory calculations are entered correctly into the accounting system, and the
Financial Operations section in the Headquarters Office will reconcile all district entries.
Our testing of the Department’s fiscal year 2015 closing packages found that the new inventory
procedures have been implemented and we found no errors in inventory reporting.
Current Status: Closed

60

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
STATE AGENCY

FEDERAL AGENCY

IDAHO COMMISSION FOR THE BLIND AND VISUALLY IMPAIRED
2013-201 Federal financial reports for the Vocational
Department of Education
Rehabilitation Grants to States are not supported by the
Commission’s accounting records.

CURRENT
STATUS

PAGE

Closed

66

2014-201

Capital expenditures are not excluded from the direct
cost base or the indirect cost pools prior to determining
the allocation of indirect costs to the Vocational
Rehabilitation grants.

Department of Education

Closed

66

2014-202

Inaccurate federal financial reporting of the Vocational
Rehabilitation grants contributed to the Commission’s
failure to meet the matching requirement.

Department of Education

Closed

66

2014-203

Federal expenditures reported by the Commission to the
Office of the State Controller were understated by
$168,287.

Department of Education

Open

67

Department of Agriculture
Department of Education

Closed

67

IDAHO STATE DEPARTMENT OF EDUCATION
2014-204 Significant deficiencies in the Department’s internal
control over Federal Funding Accountability and
Transparency Act (FFATA) reporting for the Child
Nutrition Cluster, Title I A, Title II A, and Individuals
with Disabilities in Education (IDEA) grants led to
multiple reporting errors.
2014-205

The Department could not provide documentation that
procedures were performed to ensure subrecipients were
not suspended or debarred prior to issuing subawards for
the Title I Part A Grants to Local Education Agencies,
Title II Part A Improving Teacher Quality, and
Individuals with Disabilities in Education Act (IDEA)
grant programs.

Department of Education

Closed

68

2014-206

The Federal award identification number and Federal
awarding agency were not identified to Child Nutrition
Cluster, Title I Part A Grants to Local Education
Agencies, and Title II Part A Improving Teacher
Quality grant subrecipients as required.

Department of Agriculture
Department of Education

Closed

68

2014-207

Significant deficiencies exist in the Department’s
internal control procedures intended to ensure
compliance with the Maintenance of Effort (MOE) and
earmarking requirements of the Individuals with
Disabilities in Education Act (IDEA) grant cluster.

Department of Education

Closed

69

61

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
CURRENT
STATUS

PAGE

Department of Health
and Human Services

Closed

69

STATE AGENCY

FEDERAL AGENCY

IDAHO DEPARTMENT OF HEALTH AND WELFARE
12F-5
Client eligibility errors may go undetected and
uncorrected due to insufficient internal controls,
resulting in improper payments.
12F-9

Child care costs incurred prior to the period of
availability were inappropriately charged to the Child
Care grant.

Department of Health
and Human Services

Closed

70

12F-10

Internal controls designed to ensure compliance with
federal earmarking requirements for the Social Services
Block Grant (SSBG) are not adequately designed or
monitored.

Department of Health
and Human Services

Closed

70

12F-13

Subawards made from the Social Services Block Grant
totaling $55,996 were not reported as required under the
Federal Funding Accountability and Transparency Act.

Department of Health
and Human Services

Open

70

12F-14

Subawards made from the Special Supplemental
Nutrition Program for Women, Infants, and Children
(WIC) grant totaling $8.3 million were not reported as
required under the Federal Funding Accountability and
Transparency Act.

Department of Agriculture

Open

70

12F-15

Procedures are not in place to negotiate and/or monitor
indirect cost rate plans prepared by the various
subrecipients of the Special Supplemental Nutrition
Program for Women, Infants, and Children (WIC) grant,
and the amounts submitted on monthly invoices are not
adequately reviewed prior to processing payments.

Department of Agriculture

Closed

71

2013-207

Multiple federal programs incurred expenditures prior
to the period of availability due to weaknesses in the
design of internal controls.

Department of Agriculture
Department of Health
and Human Services

Open

71

2013-211

The income eligibility verification system was not used
in accordance with federal guidelines for the Temporary
Assistance for Needy Families (TANF) program.

Department of Health
and Human Services

Open

71

2013-213

Internal controls over financial reporting for the
Temporary Assistance for Needy Families (TANF)
grant and the Child Care Cluster were not adequately
designed to prevent inaccuracies.

Department of Health
and Human Services

Open

72

62

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
CURRENT
STATUS

PAGE

Department of Health
and Human Services

Closed

72

Client eligibility errors may go undetected and
uncorrected due to insufficient internal controls,
resulting in improper payments in the Medicaid Cluster
and Children’s Health Insurance Program (CHIP).

Department of Health
and Human Services

Closed

72

2014-208

Multiple federal programs incurred expenditures prior
to the period of availability due to weaknesses in the
design of internal controls.

Department of Agriculture
Department of Health
and Human Services

Open

73

2014-209

Multiple federal programs failed to report subawards as
required under the Federal Funding Accountability and
Transparency Act.

Department of Agriculture
Department of Health
and Human Services

Open

73

2014-210

Internal controls over the federal cash draw process did
not identify and correct multiple errors in the
calculations in a timely manner.

Department of Health
and Human Services

Closed

73

2014-211

Client eligibility errors may go undetected and
uncorrected due to insufficient internal controls,
resulting in improper payments in the Medicaid Cluster
and Children’s Health Insurance Program (CHIP).

Department of Health
and Human Services

Closed

74

2014-212

Internal controls over financial reporting for the
Medicaid Cluster and Children’s Health Insurance
Program (CHIP) did not effectively prevent
inaccuracies and ensure reports are submitted timely.

Department of Health
and Human Services

Closed

74

2014-213

Internal controls and review procedures in the Medicaid
Cluster and Children’s Health Insurance Program
(CHIP) failed to identify and correct inconsistencies in
the automated interface mapping process between
information systems.

Department of Health
and Human Services

Closed

74

2014-214

The coordination of benefits payment configuration for
Medicare in the Medicaid Management Information
System (MMIS) is incorrect resulting in overpayments
for fiscal years 2011 through 2014.

Department of Health
and Human Services

Open

75

2014-215

Two Medicaid approved providers lacked support to
verify continued eligibility to deliver services.

Department of Health
and Human Services

Closed

75

STATE AGENCY

FEDERAL AGENCY

2013-214

Federal special reports for the Low-Income Home
Energy Assistance Program (LIHEAP) lacked support.

2013-217

63

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
CURRENT
STATUS

PAGE

Department of Health
and Human Services

Closed

75

Expenditures were incurred for the Low-Income Home
Energy Assistance Program (LIHEAP) that were
$140,353 in excess of the carry forward limits
established by federal regulations.

Department of Health
and Human Services

Closed

76

2014-218

The Annual Report on Households Assisted by the
Low-Income Home Energy Assistance Program
(LIHEAP) lacked adequate support documentation.

Department of Health
and Human Services

Closed

76

2014-219

Quarterly federal financial reports for the Temporary
Assistance for Needy Families (TANF) grant lacked
adequate support documentation.

Department of Health
and Human Services

Open

76

2014-220

The income eligibility verification system was not used
in accordance with federal guidelines for the Temporary
Assistance for Needy Families (TANF) program.

Department of Health
and Human Services

Open

77

2014-221

Foster Care maintenance payment rates were not
consistently reviewed in a timely manner as outlined in
regulations and policies.

Department of Health
and Human Services

Closed

77

2014-222

Supplemental Nutrition Program for Women, Infants,
and Children (WIC) formula rebates are not credited to
the federal grantor prior to requesting federal funds.

Department of Agriculture

Closed

77

2014-223

Procedures are not in place to monitor indirect cost rate
plans prepared by the subrecipients of the Supplemental
Nutrition Program for Women, Infants, and Children
(WIC) grant.

Department of Agriculture

Closed

78

2014-224

Adequate internal controls are not in place to ensure
timely compliance with Social Services Block Grant
(SSBG) earmarking requirements.

Department of Health
and Human Services

Closed

78

Department of Labor

Closed

78

STATE AGENCY

FEDERAL AGENCY

2014-216

The Low-Income Home Energy Assistance Program
(LIHEAP) weatherization expenditures exceeded
earmarking limits by $1,883,776 for the 2012 grant
award.

2014-217

IDAHO DEPARTMENT OF LABOR
2014-225 Internal controls over federal procurement, suspension,
and debarment compliance did not operate as intended
for the Workforce Investment Act Program.

64

STATE OF IDAHO
SINGLE AUDIT REPORT
SCHEDULE OF PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015
STATE AGENCY

FEDERAL AGENCY

CURRENT
STATUS

PAGE

2014-226

Department of Labor

Closed

79

Department of Education

Open

79

The Department did not comply with certain program
integrity requirements for the Unemployment
Compensation Program.

IDAHO DIVISION OF VOCATIONAL REHABILITATION
2014-227 Documentation to support the performance of internal
control procedures and adherence to compliance
requirements could not be provided for the Vocational
Rehabilitation grants.

65

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

IDAHO COMMISSION FOR THE BLIND AND VISUALLY IMPAIRED (Commission)
FINDING 2013-201
Federal financial reports for the Vocational Rehabilitation Grants to States are not supported by the
Commission’s accounting records.
Recommendation: We recommended that the Commission develop a process to identify and utilize
accurate and reliable financial records that are reconciled to the statewide accounting system when
preparing federal reports. We further recommended that the Commission strengthen internal controls over
the federal reporting process to ensure compliance with federal reporting requirements.
Audit Follow-up: As part of our testing of the Federal Financial Report (SF-425) and the Annual
Vocational Rehabilitation Program/Cost Report (RSA-2) during our fiscal year 2015 Single Audit, amounts
included on these reports are based on amounts reported in the statewide accounting system and supported
by the Commission’s accounting records.
Current Status: Closed
FINDING 2014-201
Capital expenditures are not excluded from the direct cost base or the indirect cost pools prior to
determining the allocation of indirect costs to the Vocational Rehabilitation grants.
Recommendation: We recommended that the Commission implement procedures to ensure that capital
expenditures are excluded from the direct cost base and the indirect cost pools prior to allocating the
indirect costs.
Audit Follow-up: The Commission received communication from their federal liaisons who have
determined that capital expenditures, including those related to the Business Enterprise Program (BEP),
should be excluded from the direct cost base and indirect cost pools prior to allocating the indirect costs.
The Commission has revised their cost allocation procedures and is now properly excluding capital
expenditures and distorting factors from the direct cost base and indirect cost pools.
Current Status:

Closed

FINDING 2014-202
Inaccurate federal financial reporting of the Vocational Rehabilitation grants contributed to the
Commission’s failure to meet the matching requirement.
Recommendation: We recommended that the Commission accurately report the federal share and
recipient share of expenditures on the SF-425 reports as supported by their accounting records. In
addition, we recommended that procedures be implemented to ensure that reports are submitted by the due
dates specified in federal regulations. We further recommended that the Commission improve procedures
to ensure that the required non-federal match has been met and that expenditures are obligated during the
period of availability.
Audit Follow-up: Based on communication received from the U.S. Department of Education
(Department), the Commission correctly reported federal expenditures on the SF-425 reports. We received
further clarification from the Department on their viewpoint of the cash basis of accounting for federal
reporting purposes. From the Department’s perspective, since the Commission requests the funds on a
reimbursement basis, the Department considers the initial program expenditures to be State funds until they
are drawn from the federal agency, at which time they become federal expenditures. As a result of this

66

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

new understanding, we have determined that the Commission did meet their required non-federal match as
of September 30, 2013 and September 30, 2014.
In addition, the Commission resubmitted the 2013 Annual Vocational Rehabilitation Program/Cost Report
(RSA-2), to include the total administrative costs on line 1 as indirect costs on line 1b as well.
Current Status: Closed
FINDING 2014-203
Federal expenditures reported by the Commission to the Office of the State Controller were understated by
$168,287.
Recommendation: We recommended that the Commission implement procedures to ensure expenditures
of federal awards and grants receivable for the State fiscal year are appropriately reported on the closing
packages submitted to the Office of the State Controller.
Audit Follow-up: In State fiscal year 2015, the Commission incorrectly included a total of $750,890 of
State expenditures attributable to their federal programs on the SEFA closing package submitted to the
Office of the State Controller.
In addition, the Commission did not initially submit a grants receivable closing package, but subsequently
submitted a revised closing package for $99,819 which was included in the statewide Comprehensive
Annual Financial Report for the year ending June 30, 2015. This was not material the Commission or to the
statewide financial statements.
Current Status: Open; repeated as Finding 2015-201
IDAHO STATE DEPARTMENT OF EDUCATION (Department)
FINDING 2014-204
Significant deficiencies in the Department’s internal control over Federal Funding Accountability and
Transparency Act (FFATA) reporting for the Child Nutrition Cluster, Title I A, Title II A, and Individuals
with Disabilities in Education (IDEA) grants led to multiple reporting errors.
Recommendation: We recommended that the Department implement internal control procedures to
ensure Transparency Act reports are completed timely and accurately.
Audit Follow-up: Our audit found errors in FFATA reporting including late filed reports, unfiled reports,
and errors in reported data. To address these issues, the Department has designed new internal control
procedures. The Department has assigned specific individuals the responsibility to monitor filing and
ensure the reports are completed timely and accurately. The Department uses three electronic systems to
process grant applications and maintain the record of the date that subawards are granted. These three
systems have been modified to link award dates and amounts to ensure proper reporting.
The new internal control procedures are designed to address the recommendation. Our testing during the
fiscal year 2015 Single Audit found that Transparency Act reports were completed timely and accurately.
Current Status: Closed

67

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

FINDING 2014-205
The Department could not provide documentation that procedures were performed to ensure subrecipients
were not suspended or debarred prior to issuing subawards for the Title I Part A Grants to Local Education
Agencies, Title II Part A Improving Teacher Quality, and Individuals with Disabilities in Education Act
(IDEA) grant programs.
Recommendation: We recommended that the Department implement internal control procedures to
ensure applicants for subawards are not suspended or debarred and proper documentation is maintained to
demonstrate compliance with Federal grant regulations.
Audit Follow-up: The Department uses electronic systems to process nearly all grant applications from
subrecipients. Some applicants must use paper applications for various reasons. Applicants use unique user
accounts and passwords to access the electronic systems. To complete the process, the applicant must click
a box attesting that the applicant is not on the federal suspension or debarment list. However, the system did
not keep the historical record of which user clicked the box, but instead showed the username of the most
recent user to access the account, even if that was a Department employee reviewing the application. Paper
applications did not always include the attestations that the applicant was not suspended or debarred.
To address these issues, the Department has modified the electronic systems to maintain records of the
users who clicked the attestation that the applicant is not suspended or debarred. The Department has also
added the suspension or debarment clause to the paper applications and added an additional procedure to
review the attestation for all applicants as part of completing a final checklist.
The new internal control procedures are designed to address the recommendation. Our testing during the
fiscal year 2015 Single Audit found that the Department was in compliance with suspension and
debarment requirements.
Current Status: Closed
FINDING 2014-206
The Federal award identification number and Federal awarding agency were not identified to Child
Nutrition Cluster, Title I Part A Grants to Local Education Agencies, and Title II Part A Improving Teacher
Quality grant subrecipients as required.
Recommendation: We recommended that the Department implement internal controls to ensure all
required Federal award information is communicated to subrecipients.
Audit Follow-up: The Department uses electronic systems to process nearly all grant applications from
subrecipients. The Child Nutrition Cluster uses a system called MyIdahoCNP, and the Title I and Title II
grants use a system called the Consolidated Federal and State Grant Application. The Department uses
MyIdahoCNP to communicate award information to applicants. Title I and Title II applicants receive paper
award letters. The required information was not communicated to subrecipients at the time of the grant
award.
To address the recommendation, the Department has implemented several new procedures. The
Department has modified the MyIdahoCNP system to display the required information. In addition, the
Title I and Title II applications are processed on an electronic system, and the Department has modified
that system to notify the applicants of the required information instead of using paper award letters.

68

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

The new internal control procedures are designed to address the recommendation. Our testing during the
fiscal year 2015 Single Audit found that all required federal award information was properly
communicated to subrecipients.
Current Status: Closed
FINDING 2014-207
Significant deficiencies exist in the Department’s internal control procedures intended to ensure
compliance with the Maintenance of Effort (MOE) and earmarking requirements of the Individuals with
Disabilities in Education Act (IDEA) grant cluster.
Recommendation: We recommended that the Department design and implement internal control
procedures to review MOE and earmarking calculations at a level of detail that would allow errors affecting
compliance to be detected and corrected.
Audit Follow-up: The Department’s procedures to comply with MOE and earmarking requirements
included individuals performing significant data entry and calculations with no detailed review by another
employee.
To address the recommendation, the Department has implemented new review procedures. Calculations
will be prepared and reviewed by separate, qualified employees. The data will be randomly sampled and
tested for accuracy. The preparer and reviewer will both sign the documentation to indicate that the data
and calculations are accurate to the best of their knowledge.
The new internal control procedures are effectively designed to address the recommendation. Our testing
during the fiscal year 2015 Single Audit determined that they were also implemented effectively.
Current Status:

Closed

IDAHO DEPARTMENT OF HEALTH AND WELFARE (Department)
FINDING 12F-5
Client eligibility errors may go undetected and uncorrected due to insufficient internal controls, resulting in
improper payments.
Recommendation: We recommended that the Department implement procedures to ensure all Alert IDs
are included in the investigation and resolution of errors identified by the interface between IBES and
MMIS. We further recommended that the Department increase monitoring of internal controls to ensure
they are operating effectively and that claims are only processed for eligible clients.
Audit Follow-up: The Department modified procedures and implemented improvements to reduce
eligibility errors. Eligibility information from IBES is now sent to a single MMIS receiving point for
distribution to both MMIS components. Procedures are in place to identify the Alert IDs and then
investigate and resolve those exceptions. The Department has also implemented eligibility reconciliations
with MMIS components and IBES to help ensure that all eligibility information is properly communicated
among the various systems. Based on current year audit procedures, adequate controls were implemented
to reduce eligibility errors and no errors were identified.
Current Status: Closed

69

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

FINDING 12F-9
Child care costs incurred prior to the period of availability were inappropriately charged to the Child Care
grant.
Recommendation: We recommended that the Department implement control procedures to ensure that
grant costs are not incurred prior to the period of availability.
Audit Follow-up: The Department has implemented procedures for this grant that minimize the
opportunity for costs to be charged to the grant award prior to the period of availability. This includes
delaying the changing of Program Cost Accounts (PCAs) until an award is spent or the end of the period of
performance. As a result of the changes, our testing has not identified noncompliance with the period of
availability requirements since this noncompliance was identified in the fiscal year 2012 Single Audit.
Current Status: Closed
FINDING 12F-10
Internal controls designed to ensure compliance with federal earmarking requirements for the Social
Services Block Grant (SSBG) are not adequately designed or monitored.
Recommendation: We recommended that the Department strengthen internal controls over earmarking
to ensure that amounts transferred from TANF are used only for programs or services to children or their
families whose income is less than 200% of the official poverty guidelines. We further recommended that
the Department contact the federal grantor to resolve the questioned costs.
Audit Follow-up: The Department implemented new procedures to automatically generate a report for
review prior to the transfer of funds. We reviewed quarterly reports that showed the Department verified the
amount spent on eligible clients exceeded the amount of funds to be transferred prior to the quarterly
transfer of funds. These procedures help ensure compliance with the earmarking requirements.
Current Status: Closed
FINDING 12F-13
Subawards made from the Social Services Block Grant totaling $55,996 were not reported as required
under the Federal Funding Accountability and Transparency Act.
Recommendation: We recommended that the Department implement internal control procedures to
identify and appropriately respond to specific risks of noncompliance with federal awards. We further
recommended that the Department submit the appropriate reports required under the Transparency Act.
Audit Follow-up: The Department submitted the appropriate reports required under the Transparency
Act in response to this finding. The Department also implemented a process in State fiscal year 2016 to
determine if subrecipients are subject to the FFATA reporting requirements. We will review this process
as part of the 2016 Single Audit fieldwork.
Current Status: Open; repeated as Finding 2014-209
FINDING 12F-14
Subawards made from the Supplemental Nutrition Program for Women, Infants, and Children (WIC) grant
totaling $8.3 million were not reported as required under the Federal Funding Accountability and
Transparency Act.

70

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

Recommendation: We recommended that the Department implement internal control procedures to
identify and appropriately respond to specific risks of noncompliance with federal awards. We further
recommended that the Department submit the appropriate reports required under the Transparency Act.
Audit Follow-up: The Department submitted the appropriate reports required under the Transparency
Act in response to this finding. The Department also implemented a process in State fiscal year 2016 to
determine if subrecipients are subject to the FFATA reporting requirements. We will review this process
as part of the 2016 Single Audit fieldwork.
Current Status: Open; repeated as Finding 2014-209
FINDING 12F-15
Procedures are not in place to negotiate and/or monitor indirect cost rate plans prepared by the various
subrecipients of the Supplemental Nutrition Program for Women, Infants, and Children (WIC) grant, and
the amounts submitted on monthly invoices are not adequately reviewed prior to processing payments.
Recommendation: We recommended that the Department implement internal control procedures to
negotiate and monitor the indirect cost rate plans prepared by subrecipients. We further recommended
training related to the proper application of the indirect cost rates be provided for staff assigned to review
monthly invoices from subrecipients.
Audit Follow-up: The Department implemented procedures to review the subrecipient indirect cost rate
plans on a rotating two-year schedule. The procedures include a review of subrecipients’ indirect cost
allocation plans, with related calculations and supporting documents, and verification that costs are
allowable. In fiscal year 2015, reviews were completed on four subrecipients with the remaining five
subrecipients scheduled for review in fiscal year 2016. We reviewed the Department’s results of the four
2015 reviews and noted that the Department found calculations to be accurate and adequately supported by
allowable costs with no exceptions noted.
Current Status: Closed
FINDING 2013-207
Multiple federal programs incurred expenditures prior to the period of availability due to weaknesses in the
design of internal controls.
Recommendation: We recommended that the Department implement internal control procedures to
ensure that grant costs are not incurred prior to the period of availability for the grant. We further
recommended that the Department contact the federal grantors to resolve the questioned costs.
Audit Follow-up: The Department continues to disagree with this finding and is working with the federal
grantor for the Supplemental Nutrition Assistance Program (SNAP) and the Temporary Assistance for
Needy Families (TANF) block grants for a resolution. The issue has been resolved for the Foster Care,
Child Support Enforcement, and Medicaid Cluster programs.
Current Status: Open; partially repeated as Findings 2014-208 and 2015-203
FINDING 2013-211
The income eligibility verification system was not used in accordance with federal guidelines for the
Temporary Assistance for Needy Families (TANF) program.

71

STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

Recommendation: We recommended that the Department implement procedures to verify wage and
unemployment compensation information as required by the Federal grantor. We further recommended
that the Department implement control procedures to ensure that policies and procedures implemented
comply with federal regulations.
Audit Follow-up: The Department implemented a process effective July 1, 2014; however, the process
failed to address the requirement of requesting and obtaining wage information for all applicants quarterly
as required by federal regulations. The Department performs a quarterly review of unemployment
compensation and wage information for participants receiving cash assistance. Wage information is not
reviewed quarterly for participants who are eligible for Supported Services, based on income requirements.
Current Status: Open; repeated as Findings 2014-220 and 2015-207
FINDING 2013-213
Internal controls over financial reporting for the Temporary Assistance for Needy Families (TANF) grant
and the Child Care Cluster were not adequately designed to prevent inaccuracies.
Recommendation: We recommended that the Department strengthen internal controls over the reporting
process to ensure that reports are completed accurately and in accordance with federal regulations.
Audit Follow-up: Current year audit procedures identified errors on the quarterly federal report for
TANF. The amount reported as the transfer to Child Care was not updated to reflect cumulative totals.
This also resulted in errors on multiple lines within the report. However, the amount included on the final
TANF report for this phase of the grant was correct. The issue has been resolved for the Child Care Cluster
program.
Current Status: Open; partially repeated as Findings 2014-219 and 2015-206
FINDING 2013-214
Federal special reports for the Low-Income Home Energy Assistance Program (LIHEAP) lacked support.
Recommendation: We recommended that the Department strengthen internal controls over records
retention processes to ensure that supporting documentation for all reports is maintained in accordance with
federal regulations.
Audit Follow-up: The Department strengthened internal controls over maintaining adequate support
documentation. The Department increased the monitoring procedures over subrecipients to help ensure
submitted amounts are supported by adequate and verifiable documentation. The Department also
obtained additional understanding of the information submitted by subrecipients to ensure that reportable
amounts can be recreated based on the data received. Current year audit procedures determined that
documentation retained by the Department supported information included on the report.
Current Status:

Closed

FINDING 2013-217
Client eligibility errors may go undetected and uncorrected due to insufficient internal controls, resulting in
improper payments in the Medicaid Cluster and Children’s Health Insurance Program (CHIP).
Recommendation: We recommended that the Department implement procedures to ensure all Alert IDs
are included in the investigation and resolution of errors identified by the interface between IBES and
MMIS. We also recommended that the Department increase monitoring of internal controls to ensure they

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PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

are operating effectively and that claims are only processed for eligible clients. We further recommend
that the Department contact the federal grantor to resolve the questioned costs.
Audit Follow-up: The Department modified procedures and implemented improvements to reduce
eligibility errors. Eligibility information from IBES is now sent to a single MMIS receiving point for
distribution to both MMIS components. Procedures are in place to identify the Alert IDs and then
investigate and resolve those exceptions.
The Department has also implemented eligibility
reconciliations with MMIS components and IBES to help ensure that all eligibility information is
properly communicated among the various systems. Based on current year audit procedures, controls
were implemented to reduce eligibility errors and no errors were identified.
Current Status: Closed
FINDING 2014-208
Multiple federal programs incurred expenditures prior to the period of availability due to weaknesses in the
design of internal controls.
Recommendation: We recommended that the Department design and implement procedures to ensure
that grant costs are not incurred prior to the period of availability.
Audit Follow-up: The Department continues to disagree with this finding and is working with the federal
grantor for the Supplemental Nutrition Assistance Program (SNAP) and the Temporary Assistance for
Needy Families (TANF) block grants for a resolution.
Current Status: Open; repeated as Finding 2015-203
FINDING 2014-209
Multiple federal programs failed to report subawards as required under the Federal Funding Accountability
and Transparency Act (FFATA).
Recommendation: We recommended that the Department develop procedures to identify subawards and
accurately and timely report the required information according to federal regulations.
Audit Follow-up: The Department submitted the appropriate reports required under the Transparency
Act in response to this finding. The Department also implemented a process in State fiscal year 2016 to
determine if subrecipients are subject to the FFATA reporting requirements. We will review this process
as part of the 2016 Single Audit fieldwork.
Current Status: Open
FINDING 2014-210
Internal controls over the federal cash draw process did not identify and correct multiple errors in the
calculations in a timely manner.
Recommendation: We recommended that the Department strengthen controls over the cash draw process
to ensure compliance with federal regulations and to reduce the risk of further errors in the future. This
process should include a complete review of the cash draw worksheets to ensure that the current rates and
correct formulas are updated and accurate.
Audit Follow-up: The Department evaluated their policies and procedures and determined that the
internal controls were adequate. Additional staff has been hired to assist with the monitoring and review

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STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

of the cash draw process to help ensure compliance. The added staff functions include reviewing
calculations and updated annual rates in the draw worksheets. Based on current year audit procedures,
adequate controls were implemented over the cash draw process and no errors were identified.
Current Status: Closed
FINDING 2014-211
Client eligibility errors may go undetected and uncorrected due to insufficient internal controls, resulting in
improper payments in the Medicaid Cluster and Children’s Health Insurance Program (CHIP).
Recommendation: We recommended that the Department improve controls related to the eligibility
interface between the Idaho Benefits Eligibility System (IBES) and the pharmacy claims component of the
Medicaid Management Information System (MMIS). We further recommended that the Department
complete a reconciliation of eligibility between IBES and the pharmacy claims component. We also
recommended that the Department determine why the client termination in IBES was delayed in the
medical claims component interface file and to develop procedures to prevent future occurrences.
Audit Follow-up: The Department modified procedures and implemented improvements to reduce
eligibility errors. Eligibility information from IBES is now sent to a single MMIS receiving point for
distribution to both MMIS components. Procedures are in place to identify the Alert IDs and then
investigate and resolve those exceptions. The Department has also implemented eligibility reconciliations
with MMIS components and IBES to help ensure that all eligibility information is properly communicated
among the various systems. Based on current year audit procedures, controls were implemented to reduce
eligibility errors and no errors were identified.
Current Status: Closed
FINDING 2014-212
Internal controls over financial reporting for the Medicaid Cluster and Children’s Health Insurance
Program (CHIP) did not effectively prevent inaccuracies and ensure reports are submitted timely.
Recommendation: We recommended that the Department strengthen internal controls related to the
compilation and submission of federal reports. This should include reviews and monitoring to ensure the
reports are accurate and submitted timely.
Audit Follow-up: The Department submitted an adjustment for the reporting error. In addition, the
Department has taken steps to strengthen and improve the quarterly reporting review process. Additional
assigned Department staff provides more time to devote to the review. The Department has also increased
emphasis on submitting reports in a timely manner and has adopted a policy to retain documentation when
deadline extensions are requested and granted. Based on current year audit procedures, adequate controls
were implemented related to reporting and no errors were identified.
Current Status: Closed
FINDING 2014-213
Internal controls and review procedures in the Medicaid Cluster and Children’s Health Insurance Program
(CHIP) failed to identify and correct inconsistencies in the automated interface mapping process between
information systems.

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STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

Recommendation: We recommended that the Department improve internal controls over the review of
the mapping of grant tasks in order to detect errors and make corrections in a timelier manner. Additional
scrutiny should be given when new grant tasks are established and when current grant tasks are modified.
Audit Follow-up: The Department corrected the mapping errors as of October 1, 2014. Appropriate
adjustments were made to the financial system information and the corresponding federal reports. The
Department completed a full reconciliation of the task code mapping. Based on current year audit
procedures, the reconciliation process appears adequate and no errors were identified.
Current Status: Closed
FINDING 2014-214
The coordination of benefits payment configuration for Medicare in the Medicaid Management
Information System (MMIS) is incorrect resulting in overpayments for fiscal years 2011 through 2014.
Recommendation: We recommended that the Department correct the payment configuration to ensure
future claims are calculated in compliance with the State Plan. We further recommended that the
Department make adjustments to correct the amounts paid in error.
Audit Follow-up: The federal grantor has approved a project for the Department to improve processing
of Medicare Part B claims, including payment configuration at the correct rates. The Coordination of
Benefits project has been dissected into three phases. Phase 1 was implemented in December 2015. Phase 2
and Phase 3 are in development with implementation anticipated to occur in 2016.
Current Status: Open; repeated as Finding 2015-205
FINDING 2014-215
Two Medicaid approved providers lacked support to verify continued eligibility to deliver services.
Recommendation: We recommended that the Department develop procedures to ensure that the required
licenses are obtained for continued eligibility for these provider types. We further recommended that the
Department review the provider enrollment instructions to include that all provider types must submit
verification of current licenses.
Audit Follow-up: The Department determined it was necessary to update the provider grid, which
includes all provider enrollment requirements and ensures all documentation is obtained during the
provider enrollment process for all provider types with licensure requirements. The updated enrollment
procedures ensure termination dates are added for all provider types. The Department completed a review
of existing providers to ensure all have the termination field properly completed. The Department
developed an automated edit solution that requires the termination date be completed for all provider types.
By ensuring that the termination field is completed, payments cannot be made outside of the termination
date to the ineligible providers. Based on the current year audit procedures, adequate controls were
implemented related to provider eligibility and no errors were identified.
Current Status: Closed
FINDING 2014-216
The Low-Income Home Energy Assistance Program (LIHEAP) weatherization expenditures exceeded
earmarking limits by $1,883,776 for the 2012 grant award.

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STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

Recommendation: We recommended that the Department improve internal controls to ensure federal
grant expenditures comply with federal earmarking regulations. Procedures should include maintaining
documentation of applicable waivers from the federal grantor.
Audit Follow-up: The Department has since obtained a copy of the original waiver authorizing the
additional spending by the federal grantor. The Department has also improved their procedures to ensure
waiver documentation for each federal grant year is maintained in each grant folder. We verified that the
waivers were also authorized for federal fiscal years 2013 and 2014 with copies available for review in each
grant folder.
Current Status: Closed
FINDING 214-217
Expenditures were incurred for the Low-Income Home Energy Assistance Program (LIHEAP) that were
$140,353 in excess of the carry forward limits established by federal regulations.
Recommendation: We recommended that the Department improve monitoring procedures to ensure that
grant funds in excess of 10 percent are not expended after the period of availability.
Audit Follow-up: The Department implemented procedures to prevent exceeding the carry forward
amount in future grant years. New procedures compare quarterly spending to budgeted amounts that factor
in the carry forward limits to help ensure the maximum carry forward limit is not exceeded at the end of the
fiscal year. The Department reviewed the questioned carry forward amount and found a portion of the
funding was from a leveraging incentive award that is not subject to the 10 percent carry forward limitation.
However, the total carried forward still exceeds the 10 percent of the original award. Based on current year
audit procedures, adequate controls were implemented related to the carry forward amount and no errors
were identified.
Current Status: Closed
FINDING 2014-218
The Annual Report on Households Assisted by the Low-Income Home Energy Assistance Program
(LIHEAP) lacked adequate support documentation.
Recommendation: We recommended that the Department strengthen internal controls to ensure that
adequate documentation is retained that supports amounts presented in federal reports.
Audit Follow-up: The Department strengthened internal controls over maintaining adequate support
documentation. The Department increased the monitoring procedures over subrecipients to help ensure
submitted amounts are supported by adequate and verifiable documentation. The Department also
obtained additional understanding of the information submitted by subrecipients to ensure that reportable
amounts can be recreated based on the data received. Current year audit procedures determined that
documentation retained by the Department supported information included on the report.
Current Status: Closed
FINDING 2014-219
Quarterly federal financial reports for the Temporary Assistance for Needy Families (TANF) grant lacked
adequate support documentation.

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STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

Recommendation: We recommended that the Department implement procedures to ensure that federal
reports are based on actual expenditures, accurate, supported by adequate documentation, and in
compliance with federal regulations.
Audit Follow-up: Current year audit procedures identified errors on the quarterly federal report for
TANF. The amount reported as the transfer to Child Care was not updated to reflect cumulative totals.
This also resulted in errors on multiple lines within the report. However, the amount included on the final
TANF report for this phase of the grant was correct.
Current Status: Open; repeated as Finding 2015-206
FINDING 2014-220
The income eligibility verification system was not used in accordance with federal guidelines for the
Temporary Assistance for Needy Families (TANF) program.
Recommendation: We recommended that the Department implement procedures to verify wage and
unemployment compensation information as required by the federal grantor. We further recommended that
the Department implement control procedures to ensure that the policies and procedures comply with
federal regulations.
Audit Follow-up: The Department implemented a process effective July 1, 2014; however, the process
failed to address the requirement of requesting and obtaining wage information for all applicants quarterly
as required by federal regulations. The Department performs a quarterly review of unemployment
compensation and wage information for participants receiving cash assistance. Wage information is not
reviewed quarterly for participants who are eligible for Supported Services, based on income requirements.
Current Status: Open; repeated as Finding 2015-207
FINDING 2014-221
Foster Care maintenance payment rates were not consistently reviewed in a timely manner as outlined in
regulations and policies.
Recommendation: We recommended that the Department implement internal control procedures to
provide for the periodic review and correct implementation of rates for Foster Care maintenance payments
in compliance with the program requirements and the State plan.
Audit Follow-up: The Department updated the policies and procedures for reviewing and documenting
foster care rates annually. The updated policy also provides greater detail for procedures used to establish
new rates. The Department also developed procedures to ensure that out-of-state placement payment rates
are reviewed and updated as necessary. The annual Foster Care rates and out-of-state placement rates
were evaluated according to the new policies and procedures at State fiscal year-end.
Current Status: Closed
FINDING 2014-222
Supplemental Nutrition Program for Women, Infants, and Children (WIC) formula rebates are not credited
to the federal grantor prior to requesting federal funds.
Recommendation: We recommended that the Department modify the cash management process used to
credit WIC rebates to WIC program expenditures in compliance with federal requirements.

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STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

Audit Follow-up: The Department modified the cash management process so that WIC formula rebates
are credited against the daily WIC cash draw once the rebate is received in compliance with federal
requirements. We reviewed the cash management spreadsheet for five months to determine that the process
was in place and that cash draw calculations were reduced by the rebates when they were received.
Current Status: Closed
FINDING 2014-223
Procedures are not in place to monitor indirect cost rate plans prepared by the subrecipients of the
Supplemental Nutrition Program for Women, Infants, and Children (WIC) grant.
Recommendation: We recommended that the Department continue to implement procedures to negotiate
and monitor the indirect cost rate plans prepared by subrecipients.
Audit Follow-up: The Department implemented procedures to review the subrecipient indirect cost rate
plans on a rotating two-year schedule. The procedures include a review of subrecipients’ indirect cost
allocation plans, with related calculations and supporting documents, and verification that costs are
allowable. In fiscal year 2015, reviews were completed on four subrecipients with the remaining five
subrecipients scheduled for review in fiscal year 2016. We reviewed the Department’s results of the four
2015 reviews and noted that the Department found calculations to be accurate and adequately supported by
allowable costs with no exceptions noted.
Current Status: Closed
FINDING 2014-224
Adequate internal controls are not in place to ensure timely compliance with Social Services Block Grant
(SSBG) earmarking requirements.
Recommendation: We recommended that the Department strengthen internal controls over earmarking
to ensure compliance with grant requirements in a timelier manner.
Audit Follow-up: The Department implemented new procedures to automatically generate a report for
review prior to the transfer of funds. We reviewed quarterly reports that showed the Department verified the
amount spent on eligible clients exceeded the amount of funds to be transferred prior to the quarterly
transfer of funds. These procedures help ensure compliance with the earmarking requirements.
Current Status: Closed
LABOR, DEPARTMENT OF (Department)
FINDING 2014-225
Internal controls over federal procurement, suspension, and debarment compliance did not operate as
intended for the Workforce Investment Act Program.
Recommendation: We recommended that the Department follow the control procedures in place for the
vendor review to ensure compliance with federal requirements for procurement, suspension, and
debarment.
Audit Follow-up: The Department has implemented new policies and procedures relating to
procurement, suspension, and debarment. The Department works with the Division of Purchasing to ensure
that applicable new vendors with covered transactions are cross checked against the System for Award

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STATE OF IDAHO
SINGLE AUDIT REPORT
PRIOR FEDERAL FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2015

Management (SAM) database. In addition, the Department completes the verifications for continuing
vendors on an annual basis. Audit procedures completed during the 2015 Single Audit indicated that the
policies and procedures were implemented and that the required verifications were performed as required.
Current Status: Closed
FINDING 2014-226
The Department did not comply with certain program integrity requirements for the Unemployment
Compensation Program.
Recommendation: We recommended that the Department improve internal controls to ensure
compliance with federal requirements for the Unemployment Compensation Program.
Audit Follow-up: The Department’s Unemployment Insurance tax and benefit system (iUS) includes
design features to ensure compliance with federal regulations related to Idaho Code Section 72-1351B. The
employment security law added to and amended existing law relating to employment security to prohibit
certain relief from liability relating to benefits paid to a claimant that are subsequently determined to be
overpaid. The iUS is able to identify overpayments resulting from employer’s untimely or inaccurate
responses for information from the Department allowing the Department to be able to be compliant in
providing employers relief from charges, if applicable. Audit procedures completed during the 2015 Single
Audit indicated that the iUS is effective in tracking the program integrity requirements.
Current Status: Closed
VOCATIONAL REHABILITATION, DEPARTMENT OF (Department)
FINDING 2014-227
Documentation to support the performance of internal control procedures and adherence to compliance
requirements could not be provided for the Vocational Rehabilitation grants.
Recommendation: We recommended that the Division retain documentation of compliance and
performance of internal control procedures in an organized and known location so that, in the event of
expected or unexpected staff turnover, documents may be accessible and retrieved.
Audit Follow-up: The Division has implemented changes to their procedures and made an effort to
inform individuals where files are kept and how work is to be completed. The fiscal staff is aware of where
documents are filed and have included references in their desktop manuals.
The staff member responsible for preparing the Division’s Indirect Costs Rate Proposal (ICRP) maintains
the documentation. We were provided with an approved copy of the fiscal year 2015 ICRP. We noted that
the ICRP was reviewed and approved by the Administrator and was accompanied by a complete set of
schedules and supporting calculations.
The Division also maintains documentation of their review of new vendors against the federal Excluded
Parties List System (EPLS). As part of our follow-up work performed in October 2015, we reviewed
documentation and verified that new vendors used by the Division were being checked against the EPLS;
however, during our Single Audit work for fiscal year 2015, we noted that no review of the EPLS was being
performed on existing vendors.
Current Status: Open; partially repeated as Finding 2015-211

79