EIN: 946000518
UEI: KNPYKHLWNKE1
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 12, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 12, 2024 (866 days ago).
What is a management decision? →During our test of the outstanding loans for continuing compliance, we noted the County did not have adequate documentation to support monitoring of program loans to ensure compliance with loan provisions for 12 of the loans. These 12 loans were investigated by the County, and it was discovered that residents had not responded to the Annual Residency Verification or provided Proof of Occupancy. The County was not able to start the foreclosure procedures to recover the receivable and the loans remained on the receivable listing. Questioned costs: $276,471 Context: CDBG loans must be monitored annually to ensure recipients are still living in the residence covered by the loan. CLA haphazardly selected 29 loans of a population of 241 CDBG loans to test continuing compliance and found that 12 of those loans did not have adequate documentation to show continued monitoring occurred. Cause: Due to lack of staffing at the time of monitoring, the County was unable to perform foreclosure filing procedures in a timely manner after realizing loans were not in compliance and failed to remove them from the receivables listing. Effect: Not following through on continual monitoring requirements could result in noncompliance with program requirements and could potentially cause an overstatement of program loan receivables reported by the County. After inquiry with the department, we believe there are no more loans that are affected by this control. Repeat Finding: Repeat finding, 2021-001. Recommendation: CLA recommends the County develop procedures to ensure that outstanding loan continuing compliance is documented and followed per the CDBG grant loan provision and that staffing allows for timely procedures. CLA also recommends the Community and Economic Development Planning Division include a compliance check box in the receivables listing sent to the Auditor-Controller’s office to document the compliance status of the loans. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: US Department of Housing and Urban Development Federal program title: Community Development Block Grant Federal Assistance Listing Number: 14.228 Pass-Through Agency: State Department of Housing and Community Development Award Period: July 1, 2021 – June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Criteria: Grant compliance requires that Community Development Block Grant loans be monitored for compliance with the loan provisions on a regular basis. Such loan requirements are required to ensure CDBG loan funds are used in accordance with all program requirements. The requirements are noted in the OMB 24 CFR 570.483 and 570.490. Condition: During our test of the outstanding loans for continuing compliance, we noted the County did not have adequate documentation to support monitoring of program loans to ensure compliance with loan provisions for 12 of the loans. These 12 loans were investigated by the County, and it was discovered that residents had not responded to the Annual Residency Verification or provided Proof of Occupancy. The County was not able to start the foreclosure procedures to recover the receivable and the loans remained on the receivable listing. Questioned costs: $276,471 Context: CDBG loans must be monitored annually to ensure recipients are still living in the residence covered by the loan. CLA haphazardly selected 29 loans of a population of 241 CDBG loans to test continuing compliance and found that 12 of those loans did not have adequate documentation to show continued monitoring occurred. Cause: Due to lack of staffing at the time of monitoring, the County was unable to perform foreclosure filing procedures in a timely manner after realizing loans were not in compliance and failed to remove them from the receivables listing. Effect: Not following through on continual monitoring requirements could result in noncompliance with program requirements and could potentially cause an overstatement of program loan receivables reported by the County. After inquiry with the department, we believe there are no more loans that are affected by this control. Repeat Finding: Repeat finding, 2021-001. Recommendation: CLA recommends the County develop procedures to ensure that outstanding loan continuing compliance is documented and followed per the CDBG grant loan provision and that staffing allows for timely procedures. CLA also recommends the Community and Economic Development Planning Division include a compliance check box in the receivables listing sent to the Auditor-Controller’s office to document the compliance status of the loans. Views of responsible officials: There is no disagreement with the audit finding.
The Community and Economic Development Planning Division has implemented the following procedures for the fiscal year ending June 30, 2023. For non-compliant loans that do not provide responses to annual residency and request for home insurance three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be sent with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full. For Economic Development loans an annual audit will be conducted June to ensure that the requirements of the grant are met. If audit finds any non-compliance issues are found three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be sent with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full. We will update our loan receivables listing to include a compliance check box which indicate that the loan is complying and actually a receivable at the end of the year.
2021-001
FAC accepted this audit on May 8, 2022 — management decision was due November 8, 2022.
During our test of the outstanding loans for continuing compliance, we noted the County did not have adequate documentation to support monitoring of program loans to ensure compliance with loan provisions for thirteen of the loans. These thirteen loans were investigated by the County, and it was discovered that residents had not responded to the Annual Residency Verification or provided Proof of Occupancy. The County was not able to start the foreclosure procedures to recover the receivable and the loans remained on the receivable listing.Questioned costs: $325,906Context: CDBG loans must be monitored annually to ensure recipients are still living in the residence covered by the loan. CLA haphazardly selected 29 loans of a population of 241 CDBG loans to test continuing compliance and found that 13 of those loans did not have adequate documentation to show continued monitoring occurred.Cause: Due to lack of staffing at the time of monitoring, the County was unable to perform foreclosure filing procedures in a timely manner after realizing loans were not in compliance and failed to remove them from the receivables listing.Effect: Not following through on continual monitoring requirements could result in noncompliance with program requirements and could potentially cause an overstatement of program loan receivables reported by the County. After inquiry with the department, we believe there are no more loans that are affected by this control.Repeat Finding: Not a repeat finding.Recommendation: CLA recommends the County develop procedures to ensure that outstanding loan continuing compliance is documented and followed per the CDBG grant loan provision and that staffing allows for timely procedures. CLA also recommends the Community and Economic Development Planning Division include a compliance check box in the receivables listing sent to the Auditor-Controller?s office to document the compliance status of the loans.Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: US Department of Housing and Urban DevelopmentFederal program title: Community Development Block GrantFederal Assistance Listing Number: 14.228Pass-Through Agency: State Department of Housing and Community DevelopmentAward Period: July 1, 2020 ? June 30, 2021Type of Finding: Material Weakness in Internal Control over Compliance, Material NoncomplianceCriteria: Grant compliance requires that Community Development Block Grant loans be monitored for compliance with the loan provisions on a regular basis. Such loan requirements are required to ensure CDBG loan funds are used in accordance with all program requirements. The requirements are noted in the OMB 24 CFR 570.483 and 570.490.Condition: During our test of the outstanding loans for continuing compliance, we noted the County did not have adequate documentation to support monitoring of program loans to ensure compliance with loan provisions for thirteen of the loans. These thirteen loans were investigated by the County, and it was discovered that residents had not responded to the Annual Residency Verification or provided Proof of Occupancy. The County was not able to start the foreclosure procedures to recover the receivable and the loans remained on the receivable listing.Questioned costs: $325,906Context: CDBG loans must be monitored annually to ensure recipients are still living in the residence covered by the loan. CLA haphazardly selected 29 loans of a population of 241 CDBG loans to test continuing compliance and found that 13 of those loans did not have adequate documentation to show continued monitoring occurred.Cause: Due to lack of staffing at the time of monitoring, the County was unable to perform foreclosure filing procedures in a timely manner after realizing loans were not in compliance and failed to remove them from the receivables listing.Effect: Not following through on continual monitoring requirements could result in noncompliance with program requirements and could potentially cause an overstatement of program loan receivables reported by the County. After inquiry with the department, we believe there are no more loans that are affected by this control.Repeat Finding: Not a repeat finding.Recommendation: CLA recommends the County develop procedures to ensure that outstanding loan continuing compliance is documented and followed per the CDBG grant loan provision and that staffing allows for timely procedures. CLA also recommends the Community and Economic Development Planning Division include a compliance check box in the receivables listing sent to the Auditor-Controller?s office to document the compliance status of the loans.Views of responsible officials: There is no disagreement with the audit finding.
The County of Madera respectfully submits the following corrective action plan for the year ended June 30, 2021.Audit period: July 1, 2020 ? June 30, 2021The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.FINDINGS?FEDERAL AWARD PROGRAMS AUDITSDEPARTMENT OF HOUSING AND URBAN DEVELOPMENT2021-001 Community Development Block Grant ? CFDA No. 14.228Pass-Through Agency: State Department of Housing and Community DevelopmentRecommendation: CLA recommends the County develop procedures to ensure that outstanding loan continuing compliance is documented and followed per the CDBG grant loan provision and that staffing allows for timely procedures. CLA also recommends the Community and Economic Development Planning Division including a compliance check box in the receivables listing sent to the Auditor-Controller?s office to document the compliance status of the loans.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: We will develop the following procedures to ensure that outstanding loan continuing compliance is documented and followed per the CDBG grant loan provision.For non-compliant loans that do not provide responses to annual residency and request for home insurance three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be send with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full.For Economic Development loans an annual audit will be conducted June to ensure that the requirements of the grant are met. If audit finds any non-compliance issues are found three letters will be sent by mail to grant recipient. If a response is not received a certified letter will be send with the request for information followed by a phone call to the number on file. The final step is to send a certified letter stating the loan is out of compliance and will become due and payable in full.We will update our loan receivables listing to include a compliance check box which indicate that the loan is complying and actually a receivable at the end of the year.Name(s) of the contact person(s) responsible for corrective action: Jamie Bax, Director of Community and Economic DevelopmentPlanned completion date for corrective action plan: June 30, 2022If there are any questions regarding this schedule, please call Elizbeth Cruz at (559) 675-7707.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
The county did not complete the Suspension and Debarment requirement for consultants used in the Highway Planning and Construction Cluster.Questions costs: None noted.Context: In the process of auditing the Highway Planning and construction Cluster?s Procurement Suspension and Debarment requirement, we noted the County did not properly satisfying whether hired consultants were suspended or debarred from federally funded contracts.Cause: The County recognizes the requirement but have not specifically required the suspension and debarment form consultants.Effect: The County may improperly enter into an agreement with a company that has been debarred from contract due to allegations of fraud mismanagement and similar improprieties which could result in a forfeit of federal funds.Repeat Finding: NoRecommendation: CLA recommend the County the County updates its purchasing policy to included completing the suspension and debarment requirement for vendors that are awarded federally funded contracts.Views of responsible officials: There is no disagreement with the auditor finding.
Show full finding ▾Hide full finding ▴2020-001Federal Agency: US Department of TransportationFederal program title: Highway Planning and construction ClusterCFDA Number: 20.205Pass-Through Agency: State Department of TransportationAward Period: July 1, 2019-June 30, 2020Type of Finding:Significant deficiency in internal control over compliance.Other instance of noncompliance.Criteria or specific requirement: Per the 2020 OMB Compliance Supplement `I. Procurement and Suspension and Debarment 2. Compliance Requirements ? Suspension and Debarment? non-federal entities are prohibited form contracting with or making subawards under covered transactions to parties that are suspended or debarred.Condition: The county did not complete the Suspension and Debarment requirement for consultants used in the Highway Planning and Construction Cluster.Questions costs: None noted.Context: In the process of auditing the Highway Planning and construction Cluster?s Procurement Suspension and Debarment requirement, we noted the County did not properly satisfying whether hired consultants were suspended or debarred from federally funded contracts.Cause: The County recognizes the requirement but have not specifically required the suspension and debarment form consultants.Effect: The County may improperly enter into an agreement with a company that has been debarred from contract due to allegations of fraud mismanagement and similar improprieties which could result in a forfeit of federal funds.Repeat Finding: NoRecommendation: CLA recommend the County the County updates its purchasing policy to included completing the suspension and debarment requirement for vendors that are awarded federally funded contracts.Views of responsible officials: There is no disagreement with the auditor finding.
The County of Madera respectfully submits the following corrective action plan for the year ended June 30, 2020.Audit period: July 1, 2019 ? June 30, 2020The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.FINDINGS?FEDERAL AWARD PROGRAMS AUDITSDEPARTMENT OF TRANSPORTATION2020-001 Highway Planning and Construction Cluster ? CFDA No. 20.205 Pass-Through Agency: State Department of TransportationRecommendation: CLA recommends the County updates its purchasing policy to include completing the suspension and debarment requirement for all vendors that are awarded federally funded contracts.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The County of Madera has contacted all consultants with active federally funded contracts in the FY 2019-2020 to obtain a signed debarment and suspension certification form. Additionally, the County has revisited and reviewed Chapter 10 of the Caltrans Local Assistance Procedures Manual and moving forward will be utilizing the A&E Boilerplate Agreement Language (Exhibit 10-R) for future federally funded consultant contracts, which includes Debarment & Suspension Certification (see Article XVII).Name(s) of the contact person(s) responsible for corrective action: Jared Carter, Deputy Public Works DirectorPlanned completion date for corrective action plan: March 26, 2021
FAC accepted this audit on February 7, 2018 — management decision was due August 7, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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