COUNTY OF MARIPOSA

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.

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.

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.

Name: Temporary Assistance for Needy Families; Medical Assistance Program ALN: 93.558; 93.7789. Federal Grantor: U.S. Department of Health and Human Services. Pass-Through Entity: State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. 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 fieldwork contained material errors in the reported amounts for Assistance Listing Numbers (ALN) 93.558 and 93.778. Cause - For ALN 93.558, the Department did not include expenditures in the amount of $89,085 due to incorrect State/County percentage being used and not including PEAF Expenditures. For ALN 93.778, the Department did not include expenditures of $74,412 for IHSS expenditures. Effect - ALN 93.558 was underreported by $89,085 and ALN 93.778 was underreported by $74,412 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 the programs. Repeat Finding - This is not a repeat finding. 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 Managements’ Corrective Action Plan for views of responsible officials and management’s responses.

2019-001 (Significant Deficiency) Name: Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii CFDA#: 14.228 Federal Grantor: U.S. Department of Housing and Urban Development Pass Through Entity: State Department of Housing and Community Development Award No.: Various Year: 2018-19 Compliance Requirement: Program Income Criteria The loan documents require that recipients of CDBG loans continue to own and reside in their homes that were acquired using CDBG funding. Condition During our test of loan monitoring procedures, we noted that all 8 of the loans tested did not include verification documentation regarding loan recipients were the home owners during the 2018-19 fiscal year. We also noted that in 3 instances, verification that the loan recipients occupied the homes that were obtained with CDBG funding was missing. Cause The Department did not have formalized loan monitoring policies and procedures in place to ensure that loans were monitored on an annual basis in accordance with the loan agreements. Effect We could not verify that the loan recipients were in compliance with the requirements of their loan agreements. Questioned Cost No questioned costs were identified as a result of our procedures. Context We randomly selected 8 CDBG loan recipients from a population of 13 to test loan monitoring procedures and documentation. Sampling was a statistically valid sample. We noted all eight loan recipients tested were not in compliance with the CDBG loan agreement. Repeat Finding Not a repeat finding. Recommendation We recommend that the Economic Development Department develop and maintain policies and procedures regarding loan monitoring and ensure that documentation of loan monitoring be maintained on an annual basis. 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.

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