FAC Explorer

Audit 387062

FY End
2025-06-30
Total Expended
$89.84M
Findings
1
Programs
64
Organization: County of Marin (CA)
Year: 2025 Accepted: 2026-02-12
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173387 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $14.24M Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $11.35M Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $8.82M Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $8.71M Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $4.15M Yes 0
93.658 FOSTER CARE TITLE IV-E $2.72M Yes 0
93.563 CHILD SUPPORT SERVICES $2.40M Yes 0
11.473 OFFICE FOR COASTAL MANAGEMENT $2.09M Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1.95M Yes 0
93.659 ADOPTION ASSISTANCE $1.47M Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $1.43M Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $1.14M Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $955,852 Yes 0
66.126 GEOGRAPHIC PROGRAMS - SAN FRANCISCO BAY WATER QUALITY IMPROVEMENT FUND $686,568 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $579,797 Yes 0
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $563,052 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $537,563 Yes 0
15.614 COASTAL WETLANDS PLANNING, PROTECTION AND RESTORATION $472,413 Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $470,000 Yes 0
97.039 HAZARD MITIGATION GRANT $422,293 Yes 0
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $410,133 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $380,670 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $348,222 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $344,821 Yes 0
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $338,136 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $318,960 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $279,425 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $271,857 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $270,000 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $242,885 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $222,135 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $213,321 Yes 0
93.917 HIV CARE FORMULA GRANTS $198,890 Yes 0
94.006 AMERICORPS STATE AND NATIONAL 94.006 $196,901 Yes 0
93.889 HOSPITAL PREPAREDNESS PROGRAM (HPP) $176,627 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $175,514 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $163,378 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $162,130 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $131,330 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $115,523 Yes 0
15.954 NATIONAL PARK SERVICE CONSERVATION, PROTECTION, OUTREACH, AND EDUCATION $90,915 Yes 0
16.575 CRIME VICTIM ASSISTANCE $86,730 Yes 0
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $77,483 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $76,611 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $75,253 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $72,820 Yes 0
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $66,157 Yes 0
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $63,579 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $62,906 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $60,012 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $57,658 Yes 0
90.404 HAVA ELECTION SECURITY GRANTS $55,167 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $48,768 Yes 0
93.042 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 2, LONG TERM CARE OMBUDSMAN SERVICES FOR OLDER INDIVIDUALS $47,097 Yes 0
93.197 CHILDHOOD LEAD POISONING PREVENTION PROJECTS, STATE AND LOCAL CHILDHOOD LEAD POISONING PREVENTION AND SURVEILLANCE OF BLOOD LEAD LEVELS IN CHILDREN $45,812 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $35,614 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $31,150 Yes 0
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $24,430 Yes 0
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $24,393 Yes 0
93.090 GUARDIANSHIP ASSISTANCE $22,761 Yes 0
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $16,205 Yes 0
16.922 EQUITABLE SHARING PROGRAM $8,516 Yes 0
93.041 SPECIAL PROGRAMS FOR THE AGING, TITLE VII, CHAPTER 3, PROGRAMS FOR PREVENTION OF ELDER ABUSE, NEGLECT, AND EXPLOITATION $4,052 Yes 0
10.025 PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE $2,645 Yes 0

Contacts

Name Title Type
LQ3ZFWP1TLR8 Michelle Camacho Auditee
4154736925 Rich Gonzalez Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the County of Marin, except for those activities of the Housing Authority of the County of Marin and the Marin County Transit District. The County of Marin’s financial 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 in the schedule. The Housing Authority of the County of Marin and the Marin County Transit District are component units of the County. Separate basic financial statement reports have been issued for the Housing Authority of the County of Marin and the Marin County Transit District by other auditors. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 of Marin, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County of Marin. The expenditures incurred under federal award programs audited by other auditors are as follows:
The program titles and Federal Assistance Listing Numbers were obtained from the federal or pass-through grantor. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
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.
The California Department of Aging (CDA) requires agencies who 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:
Outstanding federally funded program loans, with continuing compliance requirements, carried balances as of June 30, 2025, as follows:

Finding Details

Finding 2025-001
Federal agency: U.S. Department of Housing and Urban Development Federal program title: Home Investments Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: M24-UC060206 - FY25 Award Period: July 1, 2024 to June 30, 2025 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Criteria: As required at 24 CFR §§ 92.209(i), 92.251(f), and 92.504(d), the County must perform onsite inspections to determine compliance with property standards and verify the information submitted by the owners every 1-3 years depending on number of units per project. Condition: The County did not perform required on-site inspections of four out of six HOME-assisted properties evaluated during FY 2025 as mandated by 24 CFR §§ 92.209(i), 92.251(f), and 92.504(d). These inspections are required every one to three years, depending on the number of units per project. Questioned costs: None Context: CLA reviewed the County’s inspection report and noted that four out of six overdue inspections were identified but not completed during the fiscal year. Cause: Staff turnover within the department impacted the ability to complete inspections as scheduled. Effect: Four out of six evaluated inspections due in Fiscal Year 2025 were not performed, resulting in noncompliance with HUD requirements and increased risk of undetected property standard deficiencies. Repeat Finding: This is not a repeat finding. Recommendation: Establish and maintain a formal inspection schedule with assigned accountability to ensure timely completion of all required HOME inspections. Implement tracking tools and cross-training to mitigate delays caused by staff turnover. Views of responsible officials: There is no disagreement with the audit finding.