FAC Explorer

Audit 341643

FY End
2022-06-30
Total Expended
$12.16M
Findings
4
Programs
39
Organization: County of Mariposa (CA)
Year: 2022 Accepted: 2025-02-07
Auditor: Smith & Newell CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522368 2022-001 - - P
522369 2022-001 - - P
1098810 2022-001 - - P
1098811 2022-001 - - P

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $1.51M Yes 1
15.226 Payments in Lieu of Taxes $1.40M - 0
93.778 Medical Assistance Program $1.05M Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $435,848 Yes 0
93.563 Child Support Enforcement $374,484 - 0
93.268 Immunization Cooperative Agreements $282,526 - 0
93.958 Block Grants for Community Mental Health Services $243,997 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $165,162 - 0
10.665 Schools and Roads - Grants to States $154,442 - 0
93.069 Public Health Emergency Preparedness $142,538 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $119,263 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $115,802 - 0
16.575 Crime Victim Assistance $102,682 - 0
97.067 Homeland Security Grant Program $72,770 - 0
97.042 Emergency Management Performance Grants $60,136 - 0
16.588 Violence Against Women Formula Grants $59,678 - 0
93.994 Maternal and Child Health Services Block Grant to the States $41,964 - 0
93.667 Social Services Block Grant $39,156 - 0
93.659 Adoption Assistance $38,571 - 0
93.590 Community-Based Child Abuse Prevention Grants $30,585 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $28,800 - 0
93.568 Low-Income Home Energy Assistance $21,677 - 0
10.664 Cooperative Forestry Assistance $21,000 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $18,855 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $18,410 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $17,519 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $14,002 - 0
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $13,072 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11,943 - 0
93.556 Promoting Safe and Stable Families $10,340 - 0
93.053 Nutrition Services Incentive Program $8,517 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $5,474 - 0
93.658 Foster Care_title IV-E $4,767 - 0
93.090 Guardianship Assistance $4,125 - 0
93.767 Children's Health Insurance Program $4,009 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $2,500 - 0
20.205 Highway Planning and Construction $2,487 - 0
10.666 Schools and Roads - Grants to Counties $500 - 0
93.603 Adoption Incentive Payments $164 - 0

Contacts

Name Title Type
PNG4LUYEKK53 Luis Mercado Auditee
2097421310 Carrie Schroeder, CPA Auditor
No contacts on file

Notes to SEFA

Title: 1. REPORTING ENTITY Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Mariposa, California (County). The County of Mariposa reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Mariposa, California (County). The County of Mariposa reporting entity is defined in Note 1 to the County’s basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
Title: 2. BASIS OF ACCOUNTING Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Mariposa, California (County). The County of Mariposa reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, regardless of the measurement focus applied. The accompanying Schedule of Expenditures of Federal Awards, is presented using the modified accrual basis of accounting for grants accounted for in the governmental fund types and the accrual basis of accounting for grants accounted for in the proprietary fund types, as described in the notes to the County financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursements.
Title: 3. INDIRECT COST RATE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Mariposa, California (County). The County of Mariposa reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 4. RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Mariposa, California (County). The County of Mariposa reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the related federal financial assistance reports.
Title: 5. RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Mariposa, California (County). The County of Mariposa reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree or can be reconciled with amounts reported in the County’s basic financial statements.
Title: 6. PASS-THROUGH ENTITIES' INDENTIFYING NUMBER Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Mariposa, California (County). The County of Mariposa reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the County determined that no identifying number is assigned for the program or the County was unable to obtain an identifying number from the pass-through entity and the identifying number is shown as unknown.
Title: 7. LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the County of Mariposa, California (County). The County of Mariposa reporting entity is defined in Note 1 to the County's basic financial statements. All federal awards received directly from federal agencies as well as federal awards passed throug other government agencies are included on the the Schedule of Expenditures of Federal Awards. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The County participates in certain federal awards programs that sponsor revolvoing loan programs, which are administered by the County. These programs require servicing arrangements with the County. The funds are returned to the programs upon repayment of the principal and interest. In accordance with Section 200.510 of the Uniform Guidance, the County has reported the outstanding balance of loans from previous years that have significant continuing compliance requiements as of June 30, 2022, along with the value of total outstanding and new loans made during the year. The programs listed below had the following aggregate, federally funded loans outstanding at June 30, 2023: COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (14.228) - Balances outstanding at the end of the audit period were $307,625.

Finding Details

Finding 2022-001
Name: Temporary Assistance for Needy Families; Medical Assistance Program ALN: 93.558; 93.7789. Federal Grantor: U.S. Department of Health and Human Services. Pass-Through Entity: State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of fieldwork contained material errors in the reported amounts for Assistance Listing Numbers (ALN) 93.558 and 93.778. Cause - For ALN 93.558, the Department did not include expenditures in the amount of $89,085 due to incorrect State/County percentage being used and not including PEAF Expenditures. For ALN 93.778, the Department did not include expenditures of $74,412 for IHSS expenditures. Effect - ALN 93.558 was underreported by $89,085 and ALN 93.778 was underreported by $74,412 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is not a repeat finding. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Finding 2022-001
Name: Temporary Assistance for Needy Families; Medical Assistance Program ALN: 93.558; 93.7789. Federal Grantor: U.S. Department of Health and Human Services. Pass-Through Entity: State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of fieldwork contained material errors in the reported amounts for Assistance Listing Numbers (ALN) 93.558 and 93.778. Cause - For ALN 93.558, the Department did not include expenditures in the amount of $89,085 due to incorrect State/County percentage being used and not including PEAF Expenditures. For ALN 93.778, the Department did not include expenditures of $74,412 for IHSS expenditures. Effect - ALN 93.558 was underreported by $89,085 and ALN 93.778 was underreported by $74,412 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is not a repeat finding. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Finding 2022-001
Name: Temporary Assistance for Needy Families; Medical Assistance Program ALN: 93.558; 93.7789. Federal Grantor: U.S. Department of Health and Human Services. Pass-Through Entity: State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of fieldwork contained material errors in the reported amounts for Assistance Listing Numbers (ALN) 93.558 and 93.778. Cause - For ALN 93.558, the Department did not include expenditures in the amount of $89,085 due to incorrect State/County percentage being used and not including PEAF Expenditures. For ALN 93.778, the Department did not include expenditures of $74,412 for IHSS expenditures. Effect - ALN 93.558 was underreported by $89,085 and ALN 93.778 was underreported by $74,412 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is not a repeat finding. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.
Finding 2022-001
Name: Temporary Assistance for Needy Families; Medical Assistance Program ALN: 93.558; 93.7789. Federal Grantor: U.S. Department of Health and Human Services. Pass-Through Entity: State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of fieldwork contained material errors in the reported amounts for Assistance Listing Numbers (ALN) 93.558 and 93.778. Cause - For ALN 93.558, the Department did not include expenditures in the amount of $89,085 due to incorrect State/County percentage being used and not including PEAF Expenditures. For ALN 93.778, the Department did not include expenditures of $74,412 for IHSS expenditures. Effect - ALN 93.558 was underreported by $89,085 and ALN 93.778 was underreported by $74,412 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is not a repeat finding. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.