EIN: 946000529
UEI: GMMDXLLDKSL5
Audited by: MACIAS GINI & O'CONNELL LLP
Cognizant agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2026. 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 September 27, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2026 — management decision was due October 1, 2026.
FAC accepted this audit on February 14, 2025 — management decision was due August 14, 2025.
FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
The County included noncash capital contributions, related to donated capital assets within miscellaneous general revenues in the calculation of base year and actual revenues. Donated capital assets are not considered to be general revenue from own sources under the Census Bureau’s Annual Survey of State and Local Government Finances classification. Furthermore, donated capital assets do not represent revenue available to the County for the provision of government services and should have been excluded from the calculation of general revenue for the base year revenue for calculating the counterfactual revenue and excluded from the actual revenues that were compared to the counterfactual revenue. Cause: The County’s review process of the revenue loss calculation included a reconciliation of total general revenues calculated to the total revenues reported in the County’s financial statements. However, the review did not identify the necessary adjustment to total revenue for the noncash portion of capital contributions. Effect: By including the noncash capital contributions as general revenues in the revenue loss calculation, the amount of total revenue loss calculated as available to fund general government services was overstated by $1,095,872. Questioned Costs: Questioned costs of $1,095,872 that were used to fund general government services were identified. Context: The amount of revenue loss available to the County to fund general government services was initially calculated as $38,699,633. Subsequently, the County revised its calculation by removing the noncash portion of capital contributions, resulting in a revenue loss calculation of $37,603,761, a reduction of 2.8%. As of June 30, 2023, the County had reported all $38,699,633 of revenue loss as expenditures being utilized for the provision of government services. Recommendation: Since the revenue loss calculation was a one-time occurrence, Finance should consider the impact in the revenue loss calculation and adjust the reporting of expenditures in the Schedule of Expenditures of Federal Awards for the Coronavirus State and Local Fiscal Recovery Funds program accordingly. Views of Responsible Officials and Corrective Action Plan Management’s response is reported in “Management’s Response and Corrective Action Plan” included in a separate section at the end of this report.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY Reference Number: 2023-001 Category of Finding: Activities allowed or unallowed Type of Finding: Significant Deficiency and Instance of Noncompliance Federal Program Title: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Number and Years: N/A; 2021 Criteria: Title 2 - Grants and Agreements. Subtitle A - Office of Management and Budget Guidance for Grants and Agreements. Chapter II - Office of Management and Budget Guidance. Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subpart D - Post Federal Award Requirements. Standards for Financial and Program Management. §200.303 Internal controls (2 CFR 200.303): The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Sections 602(c)(1)(C) and 603(c)(1)(C) of the Social Security Act provide that State and Local Fiscal Recovery Funds (SLFRF) may be used “for the provision of government services to the extent of the reduction in revenue of such…government due to the COVID-19 public health emergency relative to the revenues collected in the most recent full fiscal year of the …government prior to the emergency”. The interim final rule adopted a definition based largely on the components reported under “General Revenue from Own Sources” in the Census Bureau’s Annual Survey of State and Local Government Finances. Under the interim final rule, general revenue included revenue collected by a recipient and generated from its underlying economy, and it would capture a range of different types of tax revenues, as well as other types of revenue that are available to support government services. Specifically, revenue under the interim final rule included money that is received from tax revenue, current charges, and miscellaneous general revenues and excluded refunds and other correcting transactions, proceeds from issuance of debt or the sale of investments, agency or private trust transactions, revenue from utilities, social insurance trust revenues, and intergovernmental transfers from the federal government, including transfers made pursuant to section 9901 of the ARPA. Condition: The County included noncash capital contributions, related to donated capital assets within miscellaneous general revenues in the calculation of base year and actual revenues. Donated capital assets are not considered to be general revenue from own sources under the Census Bureau’s Annual Survey of State and Local Government Finances classification. Furthermore, donated capital assets do not represent revenue available to the County for the provision of government services and should have been excluded from the calculation of general revenue for the base year revenue for calculating the counterfactual revenue and excluded from the actual revenues that were compared to the counterfactual revenue. Cause: The County’s review process of the revenue loss calculation included a reconciliation of total general revenues calculated to the total revenues reported in the County’s financial statements. However, the review did not identify the necessary adjustment to total revenue for the noncash portion of capital contributions. Effect: By including the noncash capital contributions as general revenues in the revenue loss calculation, the amount of total revenue loss calculated as available to fund general government services was overstated by $1,095,872. Questioned Costs: Questioned costs of $1,095,872 that were used to fund general government services were identified. Context: The amount of revenue loss available to the County to fund general government services was initially calculated as $38,699,633. Subsequently, the County revised its calculation by removing the noncash portion of capital contributions, resulting in a revenue loss calculation of $37,603,761, a reduction of 2.8%. As of June 30, 2023, the County had reported all $38,699,633 of revenue loss as expenditures being utilized for the provision of government services. Recommendation: Since the revenue loss calculation was a one-time occurrence, Finance should consider the impact in the revenue loss calculation and adjust the reporting of expenditures in the Schedule of Expenditures of Federal Awards for the Coronavirus State and Local Fiscal Recovery Funds program accordingly. Views of Responsible Officials and Corrective Action Plan Management’s response is reported in “Management’s Response and Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Compliance Requirement: Activities Allowed or Unallowed Views of Responsible Officials and Corrective Action Plan: The County agrees with the finding and the recommendation and has adjusted the expenditures reported on the Fiscal Year Ended June 30, 2023, Schedule of Expenditures of Federal Awards for the Coronavirus State and Local Fiscal Recovery Funds program. The County has adjusted all completed subsequent years revenue loss calculations by removing the noncash portion of capital contributions. Going forward the County will ensure that this is not included when completing future revenue loss calculations. Additionally, the County will continue to monitor and review new American Rescue Plan Act guidance to ensure we are properly reflecting revenues within the revenue loss calculation. Contact: Sean Stoyanowski Chief of Financial Reporting and Control Department of Finance Projected Implementation Date: March 18, 2024
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
The County included noncash capital contributions, related to donated capital assets within miscellaneous general revenues in the calculation of base year and actual revenues. Donated capital assets are not considered to be general revenue from own sources under the Census Bureau’s Annual Survey of State and Local Government Finances classification. Furthermore, donated capital assets do not represent revenue available to the County for the provision of government services and should have been excluded from the calculation of general revenue for the base year revenue for calculating the counterfactual revenue and excluded from the actual revenues that were compared to the counterfactual revenue. Cause: The County’s review process of the revenue loss calculation included a reconciliation of total general revenues calculated to the total revenues reported in the County’s financial statements. However, the review did not identify the necessary adjustment to total revenue for the noncash portion of capital contributions. Effect: By including the noncash capital contributions as general revenues in the revenue loss calculation, the amount of total revenue loss calculated as available to fund general government services was overstated by $1,095,872. Questioned Costs: Questioned costs of $1,095,872 that were used to fund general government services were identified. Context: The amount of revenue loss available to the County to fund general government services was initially calculated as $38,699,633. Subsequently, the County revised its calculation by removing the noncash portion of capital contributions, resulting in a revenue loss calculation of $37,603,761, a reduction of 2.8%. As of June 30, 2023, the County had reported all $38,699,633 of revenue loss as expenditures being utilized for the provision of government services. Recommendation: Since the revenue loss calculation was a one-time occurrence, Finance should consider the impact in the revenue loss calculation and adjust the reporting of expenditures in the Schedule of Expenditures of Federal Awards for the Coronavirus State and Local Fiscal Recovery Funds program accordingly. Views of Responsible Officials and Corrective Action Plan Management’s response is reported in “Management’s Response and Corrective Action Plan” included in a separate section at the end of this report.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF TREASURY Reference Number: 2023-001 Category of Finding: Activities allowed or unallowed Type of Finding: Significant Deficiency and Instance of Noncompliance Federal Program Title: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Number and Years: N/A; 2021 Criteria: Title 2 - Grants and Agreements. Subtitle A - Office of Management and Budget Guidance for Grants and Agreements. Chapter II - Office of Management and Budget Guidance. Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subpart D - Post Federal Award Requirements. Standards for Financial and Program Management. §200.303 Internal controls (2 CFR 200.303): The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Sections 602(c)(1)(C) and 603(c)(1)(C) of the Social Security Act provide that State and Local Fiscal Recovery Funds (SLFRF) may be used “for the provision of government services to the extent of the reduction in revenue of such…government due to the COVID-19 public health emergency relative to the revenues collected in the most recent full fiscal year of the …government prior to the emergency”. The interim final rule adopted a definition based largely on the components reported under “General Revenue from Own Sources” in the Census Bureau’s Annual Survey of State and Local Government Finances. Under the interim final rule, general revenue included revenue collected by a recipient and generated from its underlying economy, and it would capture a range of different types of tax revenues, as well as other types of revenue that are available to support government services. Specifically, revenue under the interim final rule included money that is received from tax revenue, current charges, and miscellaneous general revenues and excluded refunds and other correcting transactions, proceeds from issuance of debt or the sale of investments, agency or private trust transactions, revenue from utilities, social insurance trust revenues, and intergovernmental transfers from the federal government, including transfers made pursuant to section 9901 of the ARPA. Condition: The County included noncash capital contributions, related to donated capital assets within miscellaneous general revenues in the calculation of base year and actual revenues. Donated capital assets are not considered to be general revenue from own sources under the Census Bureau’s Annual Survey of State and Local Government Finances classification. Furthermore, donated capital assets do not represent revenue available to the County for the provision of government services and should have been excluded from the calculation of general revenue for the base year revenue for calculating the counterfactual revenue and excluded from the actual revenues that were compared to the counterfactual revenue. Cause: The County’s review process of the revenue loss calculation included a reconciliation of total general revenues calculated to the total revenues reported in the County’s financial statements. However, the review did not identify the necessary adjustment to total revenue for the noncash portion of capital contributions. Effect: By including the noncash capital contributions as general revenues in the revenue loss calculation, the amount of total revenue loss calculated as available to fund general government services was overstated by $1,095,872. Questioned Costs: Questioned costs of $1,095,872 that were used to fund general government services were identified. Context: The amount of revenue loss available to the County to fund general government services was initially calculated as $38,699,633. Subsequently, the County revised its calculation by removing the noncash portion of capital contributions, resulting in a revenue loss calculation of $37,603,761, a reduction of 2.8%. As of June 30, 2023, the County had reported all $38,699,633 of revenue loss as expenditures being utilized for the provision of government services. Recommendation: Since the revenue loss calculation was a one-time occurrence, Finance should consider the impact in the revenue loss calculation and adjust the reporting of expenditures in the Schedule of Expenditures of Federal Awards for the Coronavirus State and Local Fiscal Recovery Funds program accordingly. Views of Responsible Officials and Corrective Action Plan Management’s response is reported in “Management’s Response and Corrective Action Plan” included in a separate section at the end of this report.
Finding 2023-001 Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Compliance Requirement: Activities Allowed or Unallowed Views of Responsible Officials and Corrective Action Plan: The County agrees with the finding and the recommendation and has adjusted the expenditures reported on the Fiscal Year Ended June 30, 2023, Schedule of Expenditures of Federal Awards for the Coronavirus State and Local Fiscal Recovery Funds program. The County has adjusted all completed subsequent years revenue loss calculations by removing the noncash portion of capital contributions. Going forward the County will ensure that this is not included when completing future revenue loss calculations. Additionally, the County will continue to monitor and review new American Rescue Plan Act guidance to ensure we are properly reflecting revenues within the revenue loss calculation. Contact: Sean Stoyanowski Chief of Financial Reporting and Control Department of Finance Projected Implementation Date: March 18, 2024
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on February 12, 2023 — management decision was due August 12, 2023.
FAC accepted this audit on January 3, 2022 — management decision was due July 3, 2022.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
FAC accepted this audit on March 2, 2021 — management decision was due September 2, 2021.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 22, 2018 — management decision was due July 22, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 22, 2016 — management decision was due May 22, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 19, 2017 — management decision was due July 19, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
