FAC Explorer

Audit 388217

FY End
2024-06-30
Total Expended
$25.41M
Findings
2
Programs
13
Organization: City of Merced (CA)
Year: 2024 Accepted: 2026-02-19
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174655 2024-002 Material Weakness Yes P
1174656 2024-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.019 COVID 19 - CORONAVIRUS RELIEF FUND $7.89M Yes 0
21.027 COVID 19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $6.20M Yes 1
20.106 COVID 19 - AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $3.13M Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $826,121 Yes 0
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $685,144 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $292,735 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $69,777 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $46,168 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $38,070 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $35,797 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $13,314 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $7,735 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $1,896 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.

Finding Details

Finding 2024-002
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 the current year single audit, it was discovered that $7,890,063 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 properly identified as part of the program resulting in an understatement of the program. Questioned Costs: None Reported. Context/Sampling: Misstatement identified while testing SEFA. Repeat Finding from Prior Year: Yes. 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.