FAC Explorer

Audit 371169

FY End
2023-06-30
Total Expended
$16.92M
Findings
3
Programs
12
Organization: City of Merced (CA)
Year: 2023 Accepted: 2025-10-22
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161154 2023-001 Material Weakness Yes P
1161155 2023-001 Material Weakness Yes P
1161156 2023-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $5.99M Yes 1
21.027 COVID-19 - CORONAVIRUS RELIEF FUND $2.20M Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $663,084 Yes 0
20.106 COVID-19 - AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS $588,426 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, COVID-19 AIRPORTS PROGRAMS, AND INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS $329,748 Yes 0
14.218 COVID-19 - COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $132,433 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $118,635 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $60,000 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $16,406 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $5,102 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $4,152 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $100 Yes 0

Contacts

Name Title Type
L6YVDNJHHSQ7 M. Venus Rodriguez Auditee
2093858547 James Ramsey Auditor
No contacts on file

Notes to SEFA

Federal awards may be granted directly to the City by a federal granting agency or may be granted to other government agencies which pass-through federal awards to the City. The Schedule includes both of these types of Federal award programs when they occur.
The schedule has been restated to include direct expenditures of $2,198,665 for the Coronavirus State and Local Fiscal Recovery Funds (AL #21.027). These expenditures were previously reported under the American Rescue Plan Act program (AL #21.019).

Finding Details

Finding 2023-001
Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A – direct award Award Number and Year: ARPA Compliance Requirement: Other Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires that management prepare schedule of expenditures of federal awards (schedule) showing the correct assistance listing (AL) numbers and program names. Condition: During a subsequent audit, it was discovered that $2,198,655 in federal expenditures were misreported as AL # 21.019. The Compliance and Reporting Guidance, published by the United States Department of the Treasury stipulated that grant awards that had issued under section 9901 of the American Rescue Plan Act should be reported under AL # 21.027. Cause: The United States Department of the Treasury initially issued the grant award with AL # 21.019 and the City did not review the additional guidance provided by the Department of Treasury that stipulated the AL change. Effect: A significant portion of the Coronavirus State & Local Fiscal Recovery Fund (CSLFRF) expenditures were not audited as a major program and the report had to be recalled and reissued. Questioned Costs: None Reported. Context/Sampling: Misstatement identified while testing SEFA. Repeat Finding from Prior Year: No. Recommendation: We recommend that the City review up-to-date guidance on all grant programs that is received to ensure correct reporting. Views of Responsible Officials and Planned Corrective Action: See separate corrective action plan.