FAC Explorer

Audit 359070

FY End
2024-06-30
Total Expended
$218.39M
Findings
6
Programs
78
Organization: County of Stanislaus (CA)
Year: 2024 Accepted: 2025-06-17
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565136 2024-002 Material Weakness - B
565137 2024-002 Material Weakness - B
565138 2024-002 Material Weakness - B
1141578 2024-002 Material Weakness - B
1141579 2024-002 Material Weakness - B
1141580 2024-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $41.85M Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $17.36M Yes 1
93.658 Foster Care Title IV-E $12.87M - 0
93.659 Adoption Assistance $11.46M Yes 0
93.563 Child Support Enforcement $10.45M - 0
20.205 Highway Planning and Construction $7.78M - 0
93.958 Block Grants for Community Mental Health Services $5.45M - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $4.62M - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $3.45M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.02M Yes 0
17.258 Wioa Adult Program $2.92M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infection Diseases (elc) $2.64M - 0
93.778 Medical Assistance Program $2.60M - 0
17.259 Wioa Youth Activities $2.56M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.92M - 0
93.268 Immunization Cooperative Agreements $1.46M - 0
16.575 Crime Victim Assistance $1.33M - 0
17.278 Wioa Dislocated Worker Formula Grants $1.05M Yes 0
93.667 Social Services Block Grant $1.05M - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $988,008 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $783,467 - 0
93.493 Congressional Directives $713,283 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $653,410 - 0
14.239 Home Investment Partnerships Program $622,375 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $576,519 - 0
14.267 Continuum of Care Program $553,469 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $520,598 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $514,323 - 0
14.218 Community Development Block Grants/entitlement Grants $456,936 - 0
93.069 Public Health Emergency Preparedness $455,838 - 0
93.994 Maternal and Child Health Services Block Grant to the States $429,326 - 0
93.090 Guardianship Assistance $411,082 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $395,508 - 0
16.838 Comprehensive Opioid, Stimulant, and Substance Abuse Program $343,885 - 0
16.320 Services for Trafficking Victims $334,703 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $310,338 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $307,819 - 0
93.747 Elder Abuse Prevention Interventions Program $290,568 - 0
16.606 State Criminal Alien Assistance Program $279,146 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $254,805 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $253,269 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $252,363 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $250,630 - 0
97.067 Homeland Security Grant Program $239,165 - 0
97.042 Emergency Management Performance Grants $233,748 - 0
93.889 Aligned Cooperative Agreements and National Bioterrorism Hospital Preparedness Program $223,104 - 0
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $212,791 - 0
93.788 Medical Assistance Program $200,767 - 0
93.917 Hiv Care Formula Grants $188,798 - 0
95.001 High Intensity Drug Trafficking Areas Program $186,409 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $166,071 - 0
10.555 National School Lunch Program $151,048 - 0
45.310 Grants to States $150,652 - 0
16.741 Dna Backlog Reduction Program $144,696 - 0
14.231 Emergency Solutions Grant Program $118,805 - 0
20.616 National Priority Safety Programs $114,018 - 0
20.600 State and Community Highway Safety $112,839 - 0
93.324 State Health Insurance Assistance Program $105,485 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $103,581 - 0
16.588 Violence Against Women Formula Grants $99,573 - 0
16.922 Equitable Sharing Program $95,294 - 0
93.053 Nutrition Services Incentive Program $93,682 - 0
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $83,568 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $80,375 - 0
93.940 Hiv Prevention Activities Health Department Based $76,148 - 0
93.590 Community-Based Child Abuse Prevention Grants $51,713 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $49,302 - 0
97.012 Boating Safety Financial Assistance $45,794 - 0
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $45,363 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $40,772 - 0
93.071 Medicare Enrollment Assistance Program $31,304 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $23,791 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $20,657 - 0
87.002 Virginia Graeme Baker Pool and Spa Safety $19,203 - 0
90.401 Help America Vote Act Requirements Payments $8,130 - 0
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $6,591 - 0
90.404 Hava Election Security Grants $317 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $199 - 0

Contacts

Name Title Type
JVUBT686JGX7 Chris Barnes Auditee
2095255787 Rich Gonzalez Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: Both Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: Assistance Listing Number Program Title 21.027 Coronavirus State and Local Fiscal Recovery Funds The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs of the County of Stanislaus for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Assistance Listing Numbers Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: Both Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: Assistance Listing Number Program Title 21.027 Coronavirus State and Local Fiscal Recovery Funds The program titles and Assistance Listing Numbers were obtained from the federal or pass-through grantor.
Title: LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: Both Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: Assistance Listing Number Program Title 21.027 Coronavirus State and Local Fiscal Recovery Funds Outstanding federally-funded program loans, with a continuing compliance requirement, carried balances as of June 30, 2024 as follows: Loans with Assistance Outstanding Continuing Listing Loans Compliance Number Federal Program June 30, 2024 Requirements 14.218 Community Development Block Grant / Entitlement Grants $456,936 $456,936 14.228 Community Development Block Grant/States Program 80,375 80,375 14.239 Home Investment Partnership Program 622,375 622,375
Title: PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: Both Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: Assistance Listing Number Program Title 21.027 Coronavirus State and Local Fiscal Recovery Funds 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.
Title: DEPARTMENT OF AGING FEDERAL/STATE SHARE Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: Both Rate Explanation: The 10% de minimis indirect cost rate was used in the following federal program: Assistance Listing Number Program Title 21.027 Coronavirus State and Local Fiscal Recovery Funds The California Department of Aging (CDA) requires agencies that receive CDA funding to display state-funded expenditures discretely along with federal expenditures. The County expended the following state and federal amounts under these grants: Programs Administration Total Federal State Federal State Federal State ALN Contract No. Expenditures Expenditures Expenditures Expenditures Expenditures Expenditures 10.561 SP-2223-30(July 23 to Sept 23) $ 24,094 $ - $ 3,294 $ - $ 27,388 $ - 10.561 SP-2324-30(Oct 23 to June 24) 192,557 - 23,331 - 215,888 - 93.041 AP-2324-30 OAA 6,591 - - - 6,591 - 93.042 AP-2122-30 ARPA 4,701 - - - 4,701 - 93.042 AP-2324-30 OAA 45,363 - - - 45,363 - 93.043 AP-2122-30 ARPA 35,690 - - - 35,690 - 93.043 AP-2324-30 OAA 40,772 - - - 40,772 - 93.044 AP-2122-30 ARPA 181,300 - - - 181,300 - 93.044 AP-2324-30 OAA 461,877 125,160 58,721 100,000 520,598 225,160 93.045 AP-2122-30 ARPA (Title III-C1) 10,694 - - - 10,694 - 93.045 AP-2122-30 ARPA (Title III-C2) 169,196 - - - 169,196 - 93.045 AP-2324-30 OAA 521,149 65,126 67,521 - 588,670 65,126 93.045 AP-2324-30 OAA 591,114 411,299 62,296 - 653,410 411,299 93.052 AP-2122-30 ARPA 41,708 - - - 41,708 - 93.052 AP-2324-30 OAA 225,616 - 26,747 - 252,363 - 93.053 AP-2324-30 OAA 93,682 - - - 93,682 - 93.071 MI -2223-30 and MI-2324-30 (Jul-23 thru Jun-24) 31,304 - - - 31,304 - 93.324 HI-2122-30 (Year 3) 97,496 160,972 7,989 22,806 105,485 183,778 93.778 MS-2324-30 503,079 503,079 - - 503,079 503,079 AP-2324-30 OAA - 66,261 - - - 66,261 AT-2223-50 - 344,927 - - - 344,927 DC-2223-30 - 10,216 - 2,287 - 12,503 GF - III B (Ombudsman)Augmentation AP-2223 A-3 expensed in FY 23-24 - 14,849 - - - 14,849 GF - III C2 (Home Delivered Meals)Augmentation AP-2223 A-3 expensed in FY 23-24 - 203,166 - - - 203,166 GF - III C1 (Congregate Meals) Augmentation AP-2223 A-3 expensed in FY 23-24 - 100,085 - - - 100,085 HI-2122-30 (Year 3) Augmentation - 53,308 - - - 53,308 LA-2324-16 - 63,361 - - - 63,361 NM-2324-30 (MOCA) - 479 - - - 479 Nutritionan Infrastructure - NI - 296,123 - 67,188 - 363,311 OARR - IF (FC) - - - 3,028 - 3,028 OARR - IF (FP) - 94,972 - - - 94,972 OARR - IF (OCNP) - 201,068 - 6,889 - 207,957 OARR - IF (SL) - 186,663 - 4,013 - 190,676 OM-2223-30 (MOCA) - 136,112 - 19,761 - 155,873 TOTAL $ 3,277,983 $ 3,037,226 $ 249,899 $ 225,972 $ 3,527,882 $ 3,263,198

Finding Details

Finding 2024-002
Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment requirements. The County should have internal controls designed to ensure compliance with those provisions and ensure that documentation of this compliance is properly retained. Condition The County did not maintain proper documentation to show that suspension and debarment checks were performed. Questioned Costs None noted. Context During our testing, we noted that proof of suspension and debarment checks were not available for 4 of 8 selected vendors. Cause The County has policies that require departments to verify that vendors are not suspended or debarred through SAM.gov prior to entering into transactions with vendors and/or include a suspension and debarment clause in the agreement with the vendor. However, documentation of these checks were not maintained, and no clause was included in the agreements examined for the vendors noted above. Effect We noted no instances of noncompliance with the provisions of procurement, suspension and debarment; however, the lack of documentation over these compliance requirements mean that the County is unable to prove that the County is in compliance with the requirements of the Uniform Guidance. Repeat Finding Not a repeat finding. Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-002
Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment requirements. The County should have internal controls designed to ensure compliance with those provisions and ensure that documentation of this compliance is properly retained. Condition The County did not maintain proper documentation to show that suspension and debarment checks were performed. Questioned Costs None noted. Context During our testing, we noted that proof of suspension and debarment checks were not available for 4 of 8 selected vendors. Cause The County has policies that require departments to verify that vendors are not suspended or debarred through SAM.gov prior to entering into transactions with vendors and/or include a suspension and debarment clause in the agreement with the vendor. However, documentation of these checks were not maintained, and no clause was included in the agreements examined for the vendors noted above. Effect We noted no instances of noncompliance with the provisions of procurement, suspension and debarment; however, the lack of documentation over these compliance requirements mean that the County is unable to prove that the County is in compliance with the requirements of the Uniform Guidance. Repeat Finding Not a repeat finding. Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-002
Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment requirements. The County should have internal controls designed to ensure compliance with those provisions and ensure that documentation of this compliance is properly retained. Condition The County did not maintain proper documentation to show that suspension and debarment checks were performed. Questioned Costs None noted. Context During our testing, we noted that proof of suspension and debarment checks were not available for 4 of 8 selected vendors. Cause The County has policies that require departments to verify that vendors are not suspended or debarred through SAM.gov prior to entering into transactions with vendors and/or include a suspension and debarment clause in the agreement with the vendor. However, documentation of these checks were not maintained, and no clause was included in the agreements examined for the vendors noted above. Effect We noted no instances of noncompliance with the provisions of procurement, suspension and debarment; however, the lack of documentation over these compliance requirements mean that the County is unable to prove that the County is in compliance with the requirements of the Uniform Guidance. Repeat Finding Not a repeat finding. Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-002
Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment requirements. The County should have internal controls designed to ensure compliance with those provisions and ensure that documentation of this compliance is properly retained. Condition The County did not maintain proper documentation to show that suspension and debarment checks were performed. Questioned Costs None noted. Context During our testing, we noted that proof of suspension and debarment checks were not available for 4 of 8 selected vendors. Cause The County has policies that require departments to verify that vendors are not suspended or debarred through SAM.gov prior to entering into transactions with vendors and/or include a suspension and debarment clause in the agreement with the vendor. However, documentation of these checks were not maintained, and no clause was included in the agreements examined for the vendors noted above. Effect We noted no instances of noncompliance with the provisions of procurement, suspension and debarment; however, the lack of documentation over these compliance requirements mean that the County is unable to prove that the County is in compliance with the requirements of the Uniform Guidance. Repeat Finding Not a repeat finding. Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-002
Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment requirements. The County should have internal controls designed to ensure compliance with those provisions and ensure that documentation of this compliance is properly retained. Condition The County did not maintain proper documentation to show that suspension and debarment checks were performed. Questioned Costs None noted. Context During our testing, we noted that proof of suspension and debarment checks were not available for 4 of 8 selected vendors. Cause The County has policies that require departments to verify that vendors are not suspended or debarred through SAM.gov prior to entering into transactions with vendors and/or include a suspension and debarment clause in the agreement with the vendor. However, documentation of these checks were not maintained, and no clause was included in the agreements examined for the vendors noted above. Effect We noted no instances of noncompliance with the provisions of procurement, suspension and debarment; however, the lack of documentation over these compliance requirements mean that the County is unable to prove that the County is in compliance with the requirements of the Uniform Guidance. Repeat Finding Not a repeat finding. Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-002
Criteria 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment requirements. The County should have internal controls designed to ensure compliance with those provisions and ensure that documentation of this compliance is properly retained. Condition The County did not maintain proper documentation to show that suspension and debarment checks were performed. Questioned Costs None noted. Context During our testing, we noted that proof of suspension and debarment checks were not available for 4 of 8 selected vendors. Cause The County has policies that require departments to verify that vendors are not suspended or debarred through SAM.gov prior to entering into transactions with vendors and/or include a suspension and debarment clause in the agreement with the vendor. However, documentation of these checks were not maintained, and no clause was included in the agreements examined for the vendors noted above. Effect We noted no instances of noncompliance with the provisions of procurement, suspension and debarment; however, the lack of documentation over these compliance requirements mean that the County is unable to prove that the County is in compliance with the requirements of the Uniform Guidance. Repeat Finding Not a repeat finding. Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Views of Responsible Officials There is no disagreement with the audit finding.