FAC Explorer

Finding 1214434 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-05-11
Audit: 401123
Organization: County of Mariposa (CA)
Auditor: SMITH & NEWELL CPAS

AI Summary

  • Core Issue: The County's Schedule of Federal Expenditures (SEFA) had significant errors, with overreporting of $521,254 for ALN 20.205 and underreporting of $1,808,992 for ALN 93.778.
  • Impacted Requirements: Compliance with internal control standards requires timely and accurate reporting of federal expenditures to the County Auditor.
  • Recommended Follow-Up: Ensure County Departments provide correct federal expenditure data to the County Auditor before audit fieldwork begins to prevent repeat findings.

Finding Text

Name: Highway Planning and Construction; Grants to Staes for Medicaid; Assistance Listing #: 20.205, 93.778; Federal Grantor: U.S. Department of Transportation, U.S. Department of Health and Human Services; Pass-Through Entity: State Department of Transportation, State Department of Health Services; Award No.: Various; Year: 2024/2025; Compliance Requirement: Internal Control; Criteria: Internal control over the Schedule of Federal Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor timely. Condition: During testing of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contaiend material errors in themajor programs reported amounts for Assistance Listing Numbers (ALN) 20.205 and 93.778. Cause: The Department included an excess of $521,254 of expenditures in program ALN 20.205. The Department did not include $1,808,992 of expenditures in prgoram ALN 93.778. Effect: ALN 20.205 was overreported by $521,251 and ALN 93.778 was underreported by $1,808,992 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 audit 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 2024-001. Recommendation: We recommend that the County Department sprovide 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

2025-001 Highway Planning and Constrution; Grants to States for Medicaid (Material Weakness); We recommend that the County Departments provide the County Auditor with accurate federal expenditures 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 2025-2026

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 1214418 2025-001
    Material Weakness Repeat
  • 1214419 2025-001
    Material Weakness Repeat
  • 1214420 2025-001
    Material Weakness Repeat
  • 1214421 2025-001
    Material Weakness Repeat
  • 1214422 2025-001
    Material Weakness Repeat
  • 1214423 2025-001
    Material Weakness Repeat
  • 1214424 2025-001
    Material Weakness Repeat
  • 1214425 2025-001
    Material Weakness Repeat
  • 1214426 2025-001
    Material Weakness Repeat
  • 1214427 2025-001
    Material Weakness Repeat
  • 1214428 2025-001
    Material Weakness Repeat
  • 1214429 2025-001
    Material Weakness Repeat
  • 1214430 2025-001
    Material Weakness Repeat
  • 1214431 2025-001
    Material Weakness Repeat
  • 1214432 2025-001
    Material Weakness Repeat
  • 1214433 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 GRANTS TO STATES FOR MEDICAID $2.21M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $2.01M
15.226 PAYMENTS IN LIEU OF TAXES $1.60M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.35M
93.658 FOSTER CARE TITLE IV-E $1.21M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $1.11M
93.563 CHILD SUPPORT SERVICES $457,255
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $429,848
93.659 ADOPTION ASSISTANCE $277,559
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $243,997
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $152,117
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $144,304
16.575 CRIME VICTIM ASSISTANCE $132,803
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $129,741
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $110,560
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $109,643
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $104,797
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $98,350
97.067 HOMELAND SECURITY GRANT PROGRAM $89,272
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $77,926
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $71,892
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $70,000
93.U15 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $57,960
16.111 JOINT LAW ENFORCEMENT OPERATIONS (JLEO) $50,956
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $40,306
93.667 SOCIAL SERVICES BLOCK GRANT $39,156
93.U09 GUARDIANSHIP ASSISTANCE $36,851
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $34,849
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $34,288
93.U59 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $30,500
97.039 HAZARD MITIGATION GRANT $25,983
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $21,621
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $19,099
10.U25 ANIMAL DISEASE AND ANIMAL CARE $11,548
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $11,179
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $6,161
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $4,504
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $2,056
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $1,475
10.666 SCHOOLS AND ROADS - GRANTS TO COUNTIES $488
20.205 HIGHWAY PLANNING AND CONSTRUCTION $28