FAC Explorer

Audit 350241

FY End
2024-06-30
Total Expended
$609.27M
Findings
4
Programs
71
Organization: County of Fresno (CA)
Year: 2024 Accepted: 2025-03-28
Auditor: Brown Armstrong Accountancy Corporation

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
540423 2024-002 Material Weakness - N
540424 2024-002 Material Weakness - N
1116865 2024-002 Material Weakness - N
1116866 2024-002 Material Weakness - N

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $33.88M Yes 1
93.659 Adoption Assistance $26.14M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $21.80M Yes 0
93.563 Child Support Services $21.75M Yes 0
93.558 Temporary Assistance for Needy Families $17.60M Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4.20M - 0
21.032 Local Assistance and Tribal Consistency Fund $3.41M Yes 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $3.36M Yes 0
93.778 Medical Assistance Program $2.90M - 0
93.090 Guardianship Assistance $2.51M - 0
93.958 Block Grants for Community Mental Health Services $2.38M - 0
93.667 Social Services Block Grant $2.30M Yes 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $1.80M - 0
93.994 Maternal and Child Health Services Block Grant to the States $1.73M - 0
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $1.46M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.35M Yes 0
93.268 Immunization Cooperative Agreements $1.30M - 0
93.590 Community-Based Child Abuse Prevention Grants $1.04M - 0
97.067 Homeland Security Grant Program $1.04M - 0
14.900 Lead Hazard Reduction Grant Program $979,026 - 0
93.069 Public Health Emergency Preparedness $963,518 - 0
93.926 Healthy Start Initiative $913,628 - 0
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $791,835 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $786,000 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $624,011 - 0
14.218 Community Development Block Grants/entitlement Grants $607,165 Yes 0
10.666 Schools and Roads - Grants to Counties $562,139 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $551,598 - 0
90.401 Help America Vote Act Requirements Payments $540,208 - 0
16.606 State Criminal Alien Assistance Program $491,097 - 0
93.767 Children's Health Insurance Program $457,353 - 0
93.658 Foster Care Title IV-E $452,586 - 0
16.835 Body Worn Camera Policy and Implementation $430,000 - 0
97.042 Emergency Management Performance Grants $409,569 - 0
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $383,426 - 0
21.023 Emergency Rental Assistance Program $372,697 - 0
20.205 Highway Planning and Construction $368,108 - 0
20.616 National Priority Safety Programs $367,524 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $329,402 - 0
16.543 Missing Children's Assistance $311,925 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $300,004 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $297,103 - 0
93.145 Hiv-Related Training and Technical Assistance $261,925 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $229,082 - 0
10.433 Rural Housing Preservation Grants $218,238 - 0
93.603 Adoption and Legal Guardianship Incentive Payments Program $206,025 - 0
14.231 Emergency Solutions Grant Program $196,165 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $160,193 - 0
10.555 National School Lunch Program $157,974 - 0
93.435 The Innovative Cardiovascular Health Program $120,658 - 0
20.319 High-Speed Rail Corridors and Intercity Passenger Rail Service – Capital Assistance Grants $94,953 - 0
16.588 Violence Against Women Formula Grants $90,835 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $83,486 - 0
16.U99 Domestic Cannabis Eradication Suppression Program $78,211 - 0
16.741 Dna Backlog Reduction Program $77,543 - 0
93.439 State Physical Activity and Nutrition (span $56,952 - 0
93.889 National Bioterrorism Hospital Preparedness Program $56,127 - 0
16.922 Equitable Sharing Program $47,657 - 0
16.575 Crime Victim Assistance $46,280 - 0
93.788 Opioid Str $42,500 - 0
21.016 Equitable Sharing $41,765 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $19,285 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $15,780 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $14,611 - 0
15.433 Flood Control Act Lands $9,566 - 0
45.312 National Leadership Grants $9,315 - 0
16.607 Bulletproof Vest Partnership Program $8,983 - 0
17.258 Wioa Adult Program $7,205 - 0
11.307 Economic Adjustment Assistance $3,000 - 0
15.904 Historic Preservation Fund Grants-in-Aid $2,000 - 0
16.833 National Sexual Assault Kit Initiative $1,467 - 0

Contacts

Name Title Type
GSEENLMEPQ27 Oscar Garcia Auditee
5596003496 Eric Xin Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – GENERAL Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all of the federal award programs of the County of Fresno, California, (County) for the year ended June 30, 2024. The County reporting entity is defined in Note 1 to the County’s basic financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. Except as otherwise noted, the accompanying Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements. Certain federal program expenditures in the Schedule of Expenditures of Federal Awards are reported on a cash basis. Cash basis expenditures do not include accruals of valid obligations, accrual reversals, or encumbrances as of June 30. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all of the federal award programs of the County of Fresno, California, (County) for the year ended June 30, 2024. The County reporting entity is defined in Note 1 to the County’s basic financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule.
Title: NOTE 2 – BASIS OF ACCOUNTING Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all of the federal award programs of the County of Fresno, California, (County) for the year ended June 30, 2024. The County reporting entity is defined in Note 1 to the County’s basic financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. Except as otherwise noted, the accompanying Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements. Certain federal program expenditures in the Schedule of Expenditures of Federal Awards are reported on a cash basis. Cash basis expenditures do not include accruals of valid obligations, accrual reversals, or encumbrances as of June 30. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Except as otherwise noted, the accompanying Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements. Certain federal program expenditures in the Schedule of Expenditures of Federal Awards are reported on a cash basis. Cash basis expenditures do not include accruals of valid obligations, accrual reversals, or encumbrances as of June 30. These programs are listed below:
Title: NOTE 3 – RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all of the federal award programs of the County of Fresno, California, (County) for the year ended June 30, 2024. The County reporting entity is defined in Note 1 to the County’s basic financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. Except as otherwise noted, the accompanying Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements. Certain federal program expenditures in the Schedule of Expenditures of Federal Awards are reported on a cash basis. Cash basis expenditures do not include accruals of valid obligations, accrual reversals, or encumbrances as of June 30. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Information reported in the accompanying Schedule of Expenditures of Federal Awards is in substantial agreement with the information reported in the related federal financial reports for the major federal programs.
Title: NOTE 4 – RELATIONSHIP TO BASIC FINANCIAL STATEMENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all of the federal award programs of the County of Fresno, California, (County) for the year ended June 30, 2024. The County reporting entity is defined in Note 1 to the County’s basic financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. Except as otherwise noted, the accompanying Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements. Certain federal program expenditures in the Schedule of Expenditures of Federal Awards are reported on a cash basis. Cash basis expenditures do not include accruals of valid obligations, accrual reversals, or encumbrances as of June 30. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Federal award revenues are reported in the County’s basic financial statements as intergovernmental revenues principally in the General and Special Revenue Funds.
Title: NOTE 5 – INDIRECT COST RATE Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all of the federal award programs of the County of Fresno, California, (County) for the year ended June 30, 2024. The County reporting entity is defined in Note 1 to the County’s basic financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. Except as otherwise noted, the accompanying Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements. Certain federal program expenditures in the Schedule of Expenditures of Federal Awards are reported on a cash basis. Cash basis expenditures do not include accruals of valid obligations, accrual reversals, or encumbrances as of June 30. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 6 – LOANS OUTSTANDING Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all of the federal award programs of the County of Fresno, California, (County) for the year ended June 30, 2024. The County reporting entity is defined in Note 1 to the County’s basic financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. Except as otherwise noted, the accompanying Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements. Certain federal program expenditures in the Schedule of Expenditures of Federal Awards are reported on a cash basis. Cash basis expenditures do not include accruals of valid obligations, accrual reversals, or encumbrances as of June 30. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The following programs had federally-funded loans outstanding at June 30, 2024 and 2023: The following programs had federally-funded loans outstanding at June 30, 2024 and 2023:
Title: NOTE 7 – SUBRECIPIENTS Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all of the federal award programs of the County of Fresno, California, (County) for the year ended June 30, 2024. The County reporting entity is defined in Note 1 to the County’s basic financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the schedule. Except as otherwise noted, the accompanying Schedule of Expenditures of Federal Awards is prepared using the modified accrual basis of accounting, which is described in Note 1 to the County's basic financial statements. Certain federal program expenditures in the Schedule of Expenditures of Federal Awards are reported on a cash basis. Cash basis expenditures do not include accruals of valid obligations, accrual reversals, or encumbrances as of June 30. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Of the federal expenditures presented in the Schedule of Expenditures of Federal Awards, the County provided federal awards to subrecipients as follows:

Finding Details

Finding 2024-002
Finding 2024-002 – HOME Loans Affordable Period Monitoring Program: Home Investment Partnerships Program (HOME) Assistance Listing No.: 14.239 Federal Agency: Department of Housing and Urban Development (HUD) Passed Through: N/A – Direct Program Award Year: Fiscal Year 2023-2024 Compliance Requirement: Special Tests and Provisions Questioned Costs: $0 Criteria According to 24 Code of Federal Regulations (CFR) § 92.252, participating jurisdictions must enforce affordability requirements during the specified period through mechanisms such as regulatory agreements, deed restrictions, or similar instruments. This includes conducting on-site inspections of HOME-assisted rental housing to determine compliance with property standards and to verify information submitted by owners. Condition Five instances were identified where the affordable period monitoring procedures were not performed by the County. Cause of Condition The Department experienced 100% staff turnover for HOME in 2023 and historical knowledge and organizational experience were lost at that time. Due to this fact current staff were unaware of this requirement. Repeat Finding No. Effect of Condition Noncompliance may necessitate the repayment of misused or improperly monitored HOME funds to HUD. For instance, if a county fails to enforce affordability requirements, HUD can demand the return of funds associated with the noncompliant units. Persistent noncompliance can jeopardize a county's eligibility for future HOME allocations. HUD may withhold or reduce funding until compliance issues are resolved, impacting the county's ability to finance affordable housing projects. Recommendation Management should develop and implement a system to ensure the HOME Loans under the Affordability Period are properly monitored. Each procedure performed should be documented and reviewed to ensure monitoring procedures were performed. The County should develop standardized monitoring checklist aligned with HUD’s HOME program guide for file reviews, inspections, and affordability compliance. A cloud-based tracking system (or similar options) should be used to maintain compliance records and send alerts for inspections. The County should provide annual training for monitoring staff to ensure they stay updated on HUD regulations. Additionally, offer technical assistance to property owners and homebuyers to support compliance. Management Response and Corrective Action Plan The Department will provide training to staff on HOME monitoring requirements, updating policies and procedures, as necessary, to address all current regulatory requirements. The Department’s multifamily monitoring for all projects in the HOME period of affordability will be completed prior to June 30, 2025. As part of the monitoring process, the Department will document all records requiring annual or semi-annual oversight and review for compliance with HOME requirements. Should the monitoring result in any findings requiring corrective action, the Department will ensure all findings are addressed by September 30, 2025.
Finding 2024-002
Finding 2024-002 – HOME Loans Affordable Period Monitoring Program: Home Investment Partnerships Program (HOME) Assistance Listing No.: 14.239 Federal Agency: Department of Housing and Urban Development (HUD) Passed Through: N/A – Direct Program Award Year: Fiscal Year 2023-2024 Compliance Requirement: Special Tests and Provisions Questioned Costs: $0 Criteria According to 24 Code of Federal Regulations (CFR) § 92.252, participating jurisdictions must enforce affordability requirements during the specified period through mechanisms such as regulatory agreements, deed restrictions, or similar instruments. This includes conducting on-site inspections of HOME-assisted rental housing to determine compliance with property standards and to verify information submitted by owners. Condition Five instances were identified where the affordable period monitoring procedures were not performed by the County. Cause of Condition The Department experienced 100% staff turnover for HOME in 2023 and historical knowledge and organizational experience were lost at that time. Due to this fact current staff were unaware of this requirement. Repeat Finding No. Effect of Condition Noncompliance may necessitate the repayment of misused or improperly monitored HOME funds to HUD. For instance, if a county fails to enforce affordability requirements, HUD can demand the return of funds associated with the noncompliant units. Persistent noncompliance can jeopardize a county's eligibility for future HOME allocations. HUD may withhold or reduce funding until compliance issues are resolved, impacting the county's ability to finance affordable housing projects. Recommendation Management should develop and implement a system to ensure the HOME Loans under the Affordability Period are properly monitored. Each procedure performed should be documented and reviewed to ensure monitoring procedures were performed. The County should develop standardized monitoring checklist aligned with HUD’s HOME program guide for file reviews, inspections, and affordability compliance. A cloud-based tracking system (or similar options) should be used to maintain compliance records and send alerts for inspections. The County should provide annual training for monitoring staff to ensure they stay updated on HUD regulations. Additionally, offer technical assistance to property owners and homebuyers to support compliance. Management Response and Corrective Action Plan The Department will provide training to staff on HOME monitoring requirements, updating policies and procedures, as necessary, to address all current regulatory requirements. The Department’s multifamily monitoring for all projects in the HOME period of affordability will be completed prior to June 30, 2025. As part of the monitoring process, the Department will document all records requiring annual or semi-annual oversight and review for compliance with HOME requirements. Should the monitoring result in any findings requiring corrective action, the Department will ensure all findings are addressed by September 30, 2025.
Finding 2024-002
Finding 2024-002 – HOME Loans Affordable Period Monitoring Program: Home Investment Partnerships Program (HOME) Assistance Listing No.: 14.239 Federal Agency: Department of Housing and Urban Development (HUD) Passed Through: N/A – Direct Program Award Year: Fiscal Year 2023-2024 Compliance Requirement: Special Tests and Provisions Questioned Costs: $0 Criteria According to 24 Code of Federal Regulations (CFR) § 92.252, participating jurisdictions must enforce affordability requirements during the specified period through mechanisms such as regulatory agreements, deed restrictions, or similar instruments. This includes conducting on-site inspections of HOME-assisted rental housing to determine compliance with property standards and to verify information submitted by owners. Condition Five instances were identified where the affordable period monitoring procedures were not performed by the County. Cause of Condition The Department experienced 100% staff turnover for HOME in 2023 and historical knowledge and organizational experience were lost at that time. Due to this fact current staff were unaware of this requirement. Repeat Finding No. Effect of Condition Noncompliance may necessitate the repayment of misused or improperly monitored HOME funds to HUD. For instance, if a county fails to enforce affordability requirements, HUD can demand the return of funds associated with the noncompliant units. Persistent noncompliance can jeopardize a county's eligibility for future HOME allocations. HUD may withhold or reduce funding until compliance issues are resolved, impacting the county's ability to finance affordable housing projects. Recommendation Management should develop and implement a system to ensure the HOME Loans under the Affordability Period are properly monitored. Each procedure performed should be documented and reviewed to ensure monitoring procedures were performed. The County should develop standardized monitoring checklist aligned with HUD’s HOME program guide for file reviews, inspections, and affordability compliance. A cloud-based tracking system (or similar options) should be used to maintain compliance records and send alerts for inspections. The County should provide annual training for monitoring staff to ensure they stay updated on HUD regulations. Additionally, offer technical assistance to property owners and homebuyers to support compliance. Management Response and Corrective Action Plan The Department will provide training to staff on HOME monitoring requirements, updating policies and procedures, as necessary, to address all current regulatory requirements. The Department’s multifamily monitoring for all projects in the HOME period of affordability will be completed prior to June 30, 2025. As part of the monitoring process, the Department will document all records requiring annual or semi-annual oversight and review for compliance with HOME requirements. Should the monitoring result in any findings requiring corrective action, the Department will ensure all findings are addressed by September 30, 2025.
Finding 2024-002
Finding 2024-002 – HOME Loans Affordable Period Monitoring Program: Home Investment Partnerships Program (HOME) Assistance Listing No.: 14.239 Federal Agency: Department of Housing and Urban Development (HUD) Passed Through: N/A – Direct Program Award Year: Fiscal Year 2023-2024 Compliance Requirement: Special Tests and Provisions Questioned Costs: $0 Criteria According to 24 Code of Federal Regulations (CFR) § 92.252, participating jurisdictions must enforce affordability requirements during the specified period through mechanisms such as regulatory agreements, deed restrictions, or similar instruments. This includes conducting on-site inspections of HOME-assisted rental housing to determine compliance with property standards and to verify information submitted by owners. Condition Five instances were identified where the affordable period monitoring procedures were not performed by the County. Cause of Condition The Department experienced 100% staff turnover for HOME in 2023 and historical knowledge and organizational experience were lost at that time. Due to this fact current staff were unaware of this requirement. Repeat Finding No. Effect of Condition Noncompliance may necessitate the repayment of misused or improperly monitored HOME funds to HUD. For instance, if a county fails to enforce affordability requirements, HUD can demand the return of funds associated with the noncompliant units. Persistent noncompliance can jeopardize a county's eligibility for future HOME allocations. HUD may withhold or reduce funding until compliance issues are resolved, impacting the county's ability to finance affordable housing projects. Recommendation Management should develop and implement a system to ensure the HOME Loans under the Affordability Period are properly monitored. Each procedure performed should be documented and reviewed to ensure monitoring procedures were performed. The County should develop standardized monitoring checklist aligned with HUD’s HOME program guide for file reviews, inspections, and affordability compliance. A cloud-based tracking system (or similar options) should be used to maintain compliance records and send alerts for inspections. The County should provide annual training for monitoring staff to ensure they stay updated on HUD regulations. Additionally, offer technical assistance to property owners and homebuyers to support compliance. Management Response and Corrective Action Plan The Department will provide training to staff on HOME monitoring requirements, updating policies and procedures, as necessary, to address all current regulatory requirements. The Department’s multifamily monitoring for all projects in the HOME period of affordability will be completed prior to June 30, 2025. As part of the monitoring process, the Department will document all records requiring annual or semi-annual oversight and review for compliance with HOME requirements. Should the monitoring result in any findings requiring corrective action, the Department will ensure all findings are addressed by September 30, 2025.