FAC Explorer

Finding 1151806 (2023-001)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-09-02
Audit: 365406
Organization: County of Mariposa (CA)
Auditor: Smith & Newell CPAS

AI Summary

  • Core Issue: The County's Schedule of Expenditures of Federal Awards (SEFA) had significant errors, underreporting federal expenditures by a total of $608,081 across two programs.
  • Impacted Requirements: Accurate and timely reporting of federal expenditures to the County Auditor is essential for compliance with federal guidelines.
  • Recommended Follow-Up: Ensure that County Departments submit correct federal expenditure data to the County Auditor before audit fieldwork begins to prevent repeat findings.

Finding Text

Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $2.42M
93.778 Medical Assistance Program $1.49M
15.226 Payments in Lieu of Taxes $1.47M
97.046 Fire Management Assistance Grant $585,900
93.959 Block Grants for Prevention and Treatment of Substance Abuse $438,848
93.563 Child Support Services $394,349
93.268 Immunization Cooperative Agreements $301,858
21.019 Coronavirus Relief Fund $283,421
21.027 Coronavirus State and Local Fiscal Recovery Funds $279,133
93.958 Block Grants for Community Mental Health Services $243,997
10.665 Schools and Roads - Grants to States $178,315
16.575 Crime Victim Assistance $149,625
97.042 Emergency Management Performance Grants $129,645
20.509 Formula Grants for Rural Areas and Tribal Transit Program $114,719
93.069 Public Health Emergency Preparedness $109,143
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $99,625
93.568 Low-Income Home Energy Assistance $74,841
93.994 Maternal and Child Health Services Block Grant to the States $74,838
97.067 Homeland Security Grant Program $65,203
93.590 Community-Based Child Abuse Prevention Grants $61,638
16.738 Edward Byrne Memorial Justice Assistance Grant Program $44,191
10.351 Rural Business Development Grant $40,000
93.667 Social Services Block Grant $39,156
16.588 Violence Against Women Formula Grants $39,068
93.659 Adoption Assistance $35,769
93.556 Marylee Allen Promoting Safe and Stable Families Program $27,346
93.658 Foster Care Title IV-E $21,614
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $20,324
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $20,000
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $19,677
93.150 Projects for Assistance in Transition From Homelessness (path) $18,410
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $13,439
93.645 Stephanie Tubbs Jones Child Welfare Services Program $10,796
20.205 Highway Planning and Construction $9,597
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $8,920
10.025 Plant and Animal Disease, Pest Control, and Animal Care $8,262
93.053 Nutrition Services Incentive Program $8,046
93.090 Guardianship Assistance $4,474
93.767 Children's Health Insurance Program $2,204
10.666 Schools and Roads - Grants to Counties $951
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $794
93.603 Adoption and Legal Guardianship Incentive Payments Program $294