FAC Explorer

Finding 1167831 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-01-05
Audit: 379163
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 in reporting federal expenditures for multiple programs.
  • Impacted Requirements: Accurate and timely reporting of federal expenditures by County Departments to the County Auditor is essential for compliance.
  • Recommended Follow-Up: Ensure County Departments provide corrected federal expenditure information to the County Auditor before the audit begins to avoid repeat findings.

Finding Text

Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Funds ALN: 20.205;21.027; 21.032. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: State Department of Transportation; State Department of Finance. Award No.: Various. Year: 2023-24. 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, 21.027, and 21.032. Cause - The Department included and excess of $541,501 of expenditures in program ALN 20.205. The Department did not include $1,642,882 of CSLFRF expenditures in program ALN 21.027. The Department did not include $1,999,350 of expenditures in program ALN 21.032. Effect - ALN 20.205 was overreported by $541,501, ALN 21.027 was underreported by $1,642,882 and ALN 21.032 was underreported by $1,999,350 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 2023-001. 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.

Corrective Action Plan

2024-001 Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Management's Response: The County concurs with the finding. Responsible Individual: Luis Mercado, Auditor. Corrective Action Plan: The Auditor's Office will work with County departments to ensure federal expenditure information is accurate. Anticipated Completion Date: Fiscal Year 2024-2025.

Categories

Reporting

Other Findings in this Audit

  • 1167815 2024-001
    Material Weakness Repeat
  • 1167816 2024-001
    Material Weakness Repeat
  • 1167817 2024-001
    Material Weakness Repeat
  • 1167818 2024-001
    Material Weakness Repeat
  • 1167819 2024-001
    Material Weakness Repeat
  • 1167820 2024-001
    Material Weakness Repeat
  • 1167821 2024-001
    Material Weakness Repeat
  • 1167822 2024-001
    Material Weakness Repeat
  • 1167823 2024-001
    Material Weakness Repeat
  • 1167824 2024-001
    Material Weakness Repeat
  • 1167825 2024-001
    Material Weakness Repeat
  • 1167826 2024-001
    Material Weakness Repeat
  • 1167827 2024-001
    Material Weakness Repeat
  • 1167828 2024-001
    Material Weakness Repeat
  • 1167829 2024-001
    Material Weakness Repeat
  • 1167830 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $2.42M
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $2.00M
93.778 MEDICAL ASSISTANCE PROGRAM $1.85M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.64M
15.226 PAYMENTS IN LIEU OF TAXES $1.55M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $953,591
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $438,848
93.563 CHILD SUPPORT SERVICES $369,083
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $244,212
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $243,997
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $183,462
16.575 CRIME VICTIM ASSISTANCE $150,087
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $149,134
97.039 HAZARD MITIGATION GRANT $141,440
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $128,374
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $104,170
97.067 HOMELAND SECURITY GRANT PROGRAM $89,912
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $75,194
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $74,532
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $69,525
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $60,000
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $51,680
93.667 SOCIAL SERVICES BLOCK GRANT $39,156
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $35,814
16.111 JOINT LAW ENFORCEMENT OPERATIONS (JLEO) $33,498
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $27,267
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $26,193
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $21,487
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $19,739
10.025 PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE $18,272
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $14,120
20.205 HIGHWAY PLANNING AND CONSTRUCTION $12,760
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $11,456
93.658 FOSTER CARE TITLE IV-E $11,338
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $10,777
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $10,229
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $7,853
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $7,458
10.664 COOPERATIVE FORESTRY ASSISTANCE $6,952
93.659 ADOPTION ASSISTANCE $5,718
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $4,512
93.090 GUARDIANSHIP ASSISTANCE $721
10.666 SCHOOLS AND ROADS - GRANTS TO COUNTIES $488