Single Audit Report, 2020-21

COUNTY OF SAN LUIS OBISPO SINGLE AUDIT REPORT AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2021 COUNTY OF SAN LUIS OBISPO TABLE OF CONTENTS YEAR ENDED JUNE 30, 2021 INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 1 INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE 3 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 6 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 12 SUMMARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS 14 SUPPLEMENTARY INFORMATION SCHEDULES OF THE CALIFORNIA GOVERNOR’S OFFICE OF EMERGENCY SERVICES AND THE BOARD OF STATE AND COMMUNITY CORRECTIONS GRANT EXPENDITURES 16 CliftonLarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Supervisors County of San Luis Obispo San Luis Obispo, California We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the County of San Luis Obispo (the County), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements, and have issued our report thereon dated January 17, 2022. Our report includes a reference to other auditors who audited the financial statements of San Luis Obispo County Pension Trust (SLOCPT), a pension trust fund, as described in our report on the County’s financial statements. This report does not include the results of other auditors’ testing of internal controls over financial reporting or compliance and other matters that are reported on separately by those auditors. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the County’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. (1) Board of Supervisors County of San Luis Obispo Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the County of San Luis Obispo's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. CliftonLarsonAllen LLP Roseville, California January 17, 2022 (2) CliftonLarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE Board of Supervisors County of San Luis Obispo San Luis Obispo, California Report on Compliance for Each Major Federal Program We have audited the County of San Luis Obispo’s (the County) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the County’s major federal programs for the year ended June 30, 2021. The County’s major federal programs are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditors’ Responsibility Our responsibility is to express an opinion on compliance for each of the County’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the County’s compliance. Opinion on Each Major Federal Program In our opinion, the County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2021. CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. (3 ) Board of Supervisors County of San Luis Obispo Report on Internal Control Over Compliance Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the County’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that have not been identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information of the County, as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements. We have issued our report thereon dated January 17, 2022, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. (4) Board of Supervisors County of San Luis Obispo The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditure of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole. Other Matter The supplementary schedules of the California Governor’s Office of Emergency Services and the Board of State and Community Corrections Grant Expenditures have not been subjected to auditing procedures applied in the audit of the basic financial statements, and accordingly, we express no opinion on them. CliftonLarsonAllen LLP Roseville, California September 23, 2022 (5) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2021 FEDERAL ASSISTANCE FEDERAL GRANTOR/PASS THROUGH GRANTOR/ LISTING PASS-THROUGH ENITY PASSED THROUGH FEDERAL PROGRAM OR CLUSTER TITLE NUMBER IDENTIFYING NUMBER/GRANT NUMBER TO SUBRECIPIENTS EXPENDITURES U. S. DEPARTMENT OF AGRICULTURE Passed through State Dept of Health Care Srvcs: 2019 Women Infant Children Nutrition Program 10.557 15-10074 - 290,608 2019 Women Infant Children Nutrition Program - PY 10.557 15-10074 - (14,165) 2020 Women Infant Children Nutrition Program 10.557 19-10184 - 922,294 - 1,198,737 Passed through State Dept of Food and Agriculture: ACP Bulk Citrus 10.025 19-0737-038-SF - 9,354 Glassy-Winged Sharpshooter 10.025 19-0727-023-SF - 349,991 Asian Citrus Psyllid 10.025 19-0737-024-SF, 20-0709-011-SF - 202,088 European Grape Vine Moth 10.025 19-0994-027-SF - 74,385 Light Brown Apple Moth Detection 10.025 20-0270-021-SF - 5,876 Light Brown Apple Moth Regulatory 10.025 20-0270-042-SF - 92,552 Phytophthora ramorum (SOD) 10.025 20-0506-010-SF - 486 Pest Detection Trapping 10.025 20-0169 - 230,941 Subtotal Assistance Listing Number 10.025 - 965,673 Water and Waste Disposal Systems for Rural Communities 10.760 Loan# 3006249 - 55,912 Water and Waste Disposal Systems for Rural Communities 10.760 Loan# 3006249 - 2,785,475 Subtotal Assistance Listing Number 10.760 - 2,841,387 Passed through State Department of Public Health: 2020 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) 10.561 16-10157 - 48,740 2020 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) - PY 10.561 16-10157 - 1,353 2021 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) 10.561 19-10347 - 216,010 CalFresh&CalFresh Employment Training 10.561 N/A - 5,133,054 CalFresh&CalFresh Employment Training - PY 10.561 N/A - 638 Subtotal Assistance Listing Number 10.561 - 5,399,795 Total U.S. Department of Agriculture - 10,405,592 U.S. DEPARTMENT OF HOUSING & URBAN DEVELOPMENT Direct programs: Low Income Hsing Assist Comm Devel. Block Grnts 2017 Community Devel. Block Grants 14.218 B-17-UC-06-0508 - 220,850 2018 Community Devel. Block Grants 14.218 B-18-UC-06-0508 - 22,742 2019 Community Devel. Block Grants 14.218 B-19-UC-06-0508 466,920 512,919 2020 Community Devel. Block Grants 14.218 B-20-UC-06-0508 1,245,492 1,245,492 Community Development Block Grants - 3rd party 14.218 - 3,589,316 Subtotal Assistance Listing Number 14.218 1,712,412 5,591,319 2018 Home Partnership Investment Program 14.239 M-18-UC-06-0545 307,636 307,636 2020 Home Partnership Investment Program 14.239 M-20-UC-06-0545 - 95,750 Home Partnership Investment Program - 3rd Party 14.239 - 19,289,223 Subtotal Assistance Listing Number 14.239 307,636 19,692,609 Continuum of Care (Homeless Grants) 14.267 1,010,187 1,010,187 Continuum of Care (Homeless Grants) - PY 14.267 - 85,801 Subtotal Assistance Listing Number 14.267 1,010,187 1,095,988 Emergency Solutions Grant Department of Housing and Community Development (HUD) 14.231 581,250 581,250 Emergency Solutions Grant Department of Housing and Community Development (HUD) 14.231 - 29,742 Subtotal Assistance Listing Number 14.231 581,250 610,992 Total U.S. Department of Housing & Urban Develop 3,611,485 26,990,908 U.S. DEPARTMENT OF THE INTERIOR Payments in Lieu of Taxes 15.226 - 1,247,407 Passed through California Bureau of Land Management: Taylor Grazing Act 15.227 N/A - 4,007 Payments in Lieu of Taxes 15.659 - 6,572 Total U.S. Department of Interior - 1,257,986 U.S. DEPARTMENT OF JUSTICE Direct programs: Bureau of Immigration & Customs Enforcement 16.710 - 24,000 2020 State Criminal Alien Assistance Program 16.606 - 145,553 Federal Asset Forfeiture 16.000 - 31,454 See accompanying Notes to Schedule of Expenditures of Federal Awards. (6) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2021 FEDERAL ASSISTANCE FEDERAL GRANTOR/PASS THROUGH GRANTOR/ LISTING PASS-THROUGH ENITY PASSED THROUGH FEDERAL PROGRAM OR CLUSTER TITLE NUMBER IDENTIFYING NUMBER/GRANT NUMBER TO SUBRECIPIENTS EXPENDITURES 2018 Office of Justic Programs JMHCP Project 16.745 2018-MO-BX-0019 - 138,805 DEA Domestic Cannabis Eradication & Suppression 16.111 2020-39 - 38,248 DEA Domestic Cannabis Eradication & Suppression 16.111 2020-39 - 442 Subtotal Assistance Listing Number 16.111 - 38,690 COVID-19 2020 Coronavirus Emergency Supplemental Funding Program 16.034 2020-VD-BX-0776 - 60,162 COVID-19 2021 Coronavirus Emergency Supplemental Funding Program 16.034 BSCC-120-20 - 30,472 Subtotal Assistance Listing Number 16.034 - 90,634 2020 Justice Assistance Grant 16.738 2020-DJ-BX-0495 - 12,658 Mental Health Diversion Program 16.738 BSCC 626-19 - 345,936 Mental Health Diversion Program - PY 16.738 BSCC 626-19 - (930) Opioid, Stimulant and Substance Abuse Site-Based 16.738 2020-AR-BX-0126 - 27,417 Subtotal Assistance Listing Number 16.738 - 385,081 Bureau of Justice Assist Adlt Drg Crt Discret 16.585 - 107,144 Bureau of Justice Assist Adlt Drg Crt Discret - PY 16.585 - 38 Office Juvenile Just&Delinq Prev Fam Drug Ct Enhan 16.585 - 220,335 Office Juvenile Just&Delinq Prev Fam Drug Ct Enhan - PY 16.585 - 1 Subtotal Assistance Listing Number 16.585 - 327,518 Passed through California Emergency Mgmt Agency: Victim Witness Assistance 16.575 VW19380400 - 117,246 Victim Witness Assistance 16.575 VW20390400 - 397,439 Unserved/Underserved Victim Advocacy (Elder) 16.575 UV19020400 - 60,920 Unserved/Underserved Victim Advocacy (Elder) - PY 16.575 UV19020400 - ( 32) Unserved/Underserved Victim Advocacy (Elder) 16.575 UV20030400 - 78,336 County Victim Services (XC) Program 16.575 XC19020400 83,516 96,912 Unserved/Underserved Victim Advocacy (CVWD) 16.575 UV19A20400 - 56,770 Unserved/Underserved Victim Advocacy (CVWD) 16.575 UV20A30400 - 74,902 Subtotal Assistance Listing Number 16.575 83,516 882,493 Total U.S. Department of Justice 83,516 2,064,228 U.S. DEPARTMENT OF LABOR Passed through CA Employment Development Dept: Workforce Investment Act-Adult 17.258 K9110060 & AA011038 408,446 408,446 Workforce Investment Act-Youth 17.259 K9110060 & AA011038 346,726 346,726 Workforce Investment Act-Youth - PY 17.259 K9110060 & AA011038 - ( 1) Workforce Innov Act-Disloc Workr&Rapid Resp 17.278 K9110060 & AA011038 447,802 447,802 Workforce Innov Act-Disloc Workr&Rapid Resp - PY 17.278 K9110060 & AA011038 - 1 Subtotal WIOA Cluster 1,202,974 1,202,974 Workforce Innov Act-Disloc Workr 17.277 56,012 56,012 Total U.S. Department of Labor 1,258,986 1,258,986 U.S. DEPARTMENT OF TRANSPORTATION Direct programs: Airport Improvement Program (Environmental) 20.106 3-06-0172-009-2018 - 21,633 Airport Improvement Program (Environmental) - PY 20.106 3-06-0172-009-2018 - (21,633) Airport Improvement Program (Runway) 20.106 3-06-0028-047-2019 - 513,893 FAA AIP Program (SBP Airport MasterPlan) 20.106 3-06-0228-048-2020 - 739,984 COVID-19 FAA AIP Program 20.106 3-06-0228-050-2020 - 6,586,233 COVID-19 FAA AIP Program - PY 20.106 3-06-0228-050-2020 - (52,490) FAA AIP Program Runway (11-29 Rehab) 20.106 3-06-0228-051-2021 - 648,684 Subtotal Assistance Listing Number 20.106 - 8,436,304 Passed through State Department of Transportation: Highway Planning and Construction 20.205 HSIPL-5949(168) - 771,573 Highway Planning and Construction - PY 20.205 HSIPL-5949(168) - 2,734 Highway Planning and Construction 20.205 HSIPL-5949(167) - 140,104 Highway Planning and Construction - PY 20.205 HSIPL-5949(167) - 1,364 Highway Planning and Construction 20.205 HSIPL-5949(169) - 16,469 Highway Planning and Construction - PY 20.205 HSIPL-5949(169) - 333 Highway Planning and Construction 20.205 HSIPL-5949(170) - 182,901 Highway Planning and Construction 20.205 HSIPL-5949(176) - 133,258 Highway Planning and Construction - PY 20.205 HSIPL-5949(176) - 91 Highway Planning and Construction 20.205 HSIPL-5949(177) - 52,092 Highway Planning and Construction - PY 20.205 HSIPL-5949(177) - 2,724 See accompanying Notes to Schedule of Expenditures of Federal Awards. (7) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2021 FEDERAL ASSISTANCE FEDERAL GRANTOR/PASS THROUGH GRANTOR/ LISTING PASS-THROUGH ENITY PASSED THROUGH FEDERAL PROGRAM OR CLUSTER TITLE NUMBER IDENTIFYING NUMBER/GRANT NUMBER TO SUBRECIPIENTS EXPENDITURES Highway Planning and Construction 20.205 CML-5949(171) - 284,538 Highway Planning and Construction - PY 20.205 CML-5949(178) - 6,996 Highway Planning and Construction 20.205 CML-5949(178) - 4,608 Highway Planning and Construction 20.205 BRLS-5949(158) - 136,512 Highway Planning and Construction 20.205 BRLO-5949(120) - 4,711 Highway Planning and Construction - PY 20.205 BRLO-5949(120) - 80,149 Highway Planning and Construction 20.205 BRLO-5949(127) - 5,972 Highway Planning and Construction 20.205 BRLO 5949(152) - 145,286 Highway Planning and Construction 20.205 BRLO-5949(156) - 374,946 Highway Planning and Construction 20.205 BRLO-5949(157) - 137,302 Highway Planning and Construction 20.205 BRLS-5949(129) - 10,880 Highway Planning and Construction 20.205 BRLS-5949(131) - 110,255 Highway Planning and Construction 20.205 BRLS-5949(135) - 100,883 Highway Planning and Construction 20.205 BRLS-5949(137) - 225,749 Highway Planning and Construction 20.205 CMFERP16-5949(161) - 91,783 Highway Planning and Construction - PY 20.205 BRLO-5949(119)BHLO-5949(164) - 122,775 Highway Planning and Construction 20.205 BRLO-5949(119)BHLO-5949(164) - 12,027 Highway Planning and Construction 20.205 BRLO-5949(164)BHLO-5949(179) - 35,095 Highway Planning and Construction 20.205 BRLO-5949(120)BHLO-5949(180) - 47,124 Highway Planning and Construction 20.205 BPMPL-5949(151) - 59,474 Highway Planning and Construction - PY 20.205 BPMPL-5949(151) - (11,721) Highway Planning and Construction 20.205 BPMPL-5949(162) - 4,752 Highway Planning and Construction 20.205 ER-32L0(110) - 102,182 Federal Transportation Improvement Program 20.205 RPSTPLE - 5949(140) - 33,674 Federal Transportation Improvement Program - PY 20.205 RPSTPLE - 5949(140) - 1 Subtotal Assistance Listing Number 20.205 - 3,429,596 Office Of Traffic Safety 20.600 DD21002 - 64,677 2020 Office Of Traffic Safety-Ped&Bicycle 20.600 PS20032 - 36,260 2020 Office Of Traffic Safety-Ped&Bicycle - PY 20.600 PS20032 - (4,160) 2021 Office Of Traffic Safety-Ped&Bicycle 20.600 PS21032 1,406 101,701 2020 Office Of Traffic Safety-ChildPassenger 20.616 OP19015 - 9,040 2020 Office Of Traffic Safety-ChildPassenger - PY 20.616 OP19015 - (639) 2021 Office Of Traffic Safety-ChildPassenger 20.616 OP20021 - 44,787 Subtotal Highway Safety Cluster 1,406 251,666 Total U.S. Department of Transportation 1,406 12,117,566 U.S. DEPARTMENT OF TREASURY Passed through Department of Finance Emergency Rental Assistance Program 21.023 - 126,261 COVID-19 Coronavirus Relief Fund 21.019 - 28,269,109 Total U.S. Department of Treasury - 28,395,370 INSTITUTE OF MUSEUM AND LIBRARY SERVICES Direct Programs: Library Services & Technology Act 45.310 - 12,000 Total Institute of Museum and Library Services - 12,000 U.S. DEPARTMENT OF HEALTH & HUMAN SERVICES Direct programs: SAMHSA CATS learning 93.243 6H79SM080609-01M002 - 358,269 SAMHSA CATS learning 93.243 6H79SM080609-01M002 - 2,781 SAMHSA CATS learning - PY 93.243 6H79SM080609-01M002 - 7,523 MAT Access Points Telehealth 93.243 - 50,000 San Luis Obispo Sober Truth on Preventing Underage Drinking 93.243 1H79SP081161-01 - 37,986 MAT Access Points 93.243 - 87,922 Subtotal Assistance Listing Number 93.243 - 544,481 Drug Free Community 101 Friday Night Live 93.276 - 33,503 State Opioid Response Grant 93.788 18-95362 - 14,104 DUI MAT 2.0 Integration/Outreach 93.788 1H79TI083285-01 16,015 DUI MAT Intergation/Outreach 93.788 - 59,190 Subtotal Assistance Listing Number 93.788 - 89,309 Target Case Management (TCM) 93.779 - 46,382 Mental Health Services Block Grant (MHBG) 93.958 SM082588-01 - 387,951 Mental Health Services Block Grant (MHBG) - PY 93.958 SM082588-01 - ( 1) See accompanying Notes to Schedule of Expenditures of Federal Awards. (8) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2021 FEDERAL ASSISTANCE FEDERAL GRANTOR/PASS THROUGH GRANTOR/ LISTING PASS-THROUGH ENITY PASSED THROUGH FEDERAL PROGRAM OR CLUSTER TITLE NUMBER IDENTIFYING NUMBER/GRANT NUMBER TO SUBRECIPIENTS EXPENDITURES Mental Health Services Block Grant (MHBG) 93.958 SM082588-01 - 171,186 Mental Health Services Block Grant (MHBG) FY2020 93.958 SM082588-01 - 54,518 Subtotal Assistance Listing Number 93.958 - 613,654 Passed through Department of Public Health COVID Crisis Response 93.354 - 54,681 COVID Crisis Response 93.354 - 9,720 COVID Crisis Response 93.354 - 134,722 Subtotal Assistance Listing Number 93.354 - 199,123 Passed through Department of Public Health COVID-19 ELC CARES 2020 Emerging Issues Project 93.323 0187-4480 - 191,410 COVID-10 ELC Enhancing Detection Funding 93.323 COVID-19ELC40 - 846,574 COVID-19 ELC Enhancing Detection Expansion Funding 93.323 COVID-19ELC98 - 158,496 Subtotal Assistance Listing Number 93.323 - 1,196,480 Passed through State Dept of Alcohol&Drug Progms: Substnce Abuse Prev&Trtmt Blck-Discret 93.959 18-95272 - 951,631 Substnce Abuse Prev&Trtmt Blck-Discret - PY 93.959 18-95272 - (13,379) Substnce Abuse Prev&Trtmt Blck-Fri Night/Club 93.959 18-95272 - 30,000 Substnce Abuse Prev&Trtmt Blck-PrevSet-aside 93.959 18-95272 - 213,433 Substnce Abuse Prev&Trtmt Blck-Adol &Youth 93.959 18-95272 - 158,013 Substnce Abuse Prev&Trtmt Blck-Adol &Youth - PY 93.959 18-95272 - (11,407) Substnce Abuse Prev&Trtmt Blck-Perinatal 93.959 18-95272 - 53,608 Substnce Abuse Prev&Trtmt Blck-Perinatal - PY 93.959 18-95272 - (7,617) Subtotal Assistance Listing Number 93.959 - 1,374,282 Passed through State Dept of Child Support Svcs: Child Support Enforcement: Child Support Admin & EDP 93.563 N/A - 2,680,729 Passed Through CA Family Health Council: 2020 Title X 93.217 88000-5320-71219-20-21 - 256,093 2020 Title X - PY 93.217 88000-5320-71219-20-21 - (2,388) 2021 Title X 93.217 N/A 3,491 69,441 Subtotal Assistance Listing Number 93.217 3,491 323,146 Health Resources Services Admin HPP 93.074 17-10191 - 158,269 Health Resources Services Admin HPP - PY 93.074 17-10191 - 770 CDC-BASE PH EMERGENCY PREPAREDNESS (PHEP) 93.074 17-10191 - 170,773 CDC-BASE PH EMERGENCY PREPAREDNESS (PHEP) - PY 93.074 17-10191 - (11,780) CDC Base PH Emergency Preparedness 93.074 17-10191 - 288,786 CDC Base PH Emergency Preparedness - PY 93.074 17-10191 - 17,254 Subtotal Assistance Listing Number 93.074 - 624,072 TB Control branch/Real Time Allotment 93.116 2040R-TA00 & 1 NU52PS910219 - 47,621 TB Control branch/Real Time Allotment - PY 93.116 2040R-TA00 & 1 NU52PS910219 - 338 Subtotal Assistance Listing Number 93.116 - 47,959 Maternal Child Health - Title V 93.994 202040 - 121,962 Passed through State Department of Health Care Services: Local Dental Pilot Project (LDPP) 93.778 16-93575 138,478 376,547 Local Dental Pilot Project (LDPP) - PY 93.778 16-93575 - 1,183 Medi-Cal Admin (MAA) 93.778 17-9024 - 126,111 Medi-Cal Admin (MAA) - PY 93.778 17-9024 - ( 10) First Five Medi-Cal (CBMAA) 93.778 20-10019 38,597 38,597 School Based Medi-Cal Administration 93.778 17-94052 544,566 544,566 Maternal Child Health - Title XIX 93.778 202040 - 1,098,183 Maternal Child Health - Title XIX - PY 93.778 202040 - 899 Targeted Case Management 93.778 40-19EVRGRN - 147,505 Targeted Case Management - PY 93.778 40-19EVRGRN - 64,367 CA Childrens Services Title XIX 93.778 20-02 27,945 372,269 CA Childrens Services Title XIX - PY 93.778 20-02 - 760 Child Health and Disability Prevention (CHDP) 93.778 20-02 - 114,809 Child Health and Disability Prevention (CHDP)-PY 93.778 20-02 - 73,450 Health Care for Fostercare (HCPCFC) 93.778 20-03 - 138,498 Health Care for Fostercare (HCPCFC) - PY 93.778 20-03 - (23,988) Health Care for Fostercare (PMMO) 93.778 20-03 - 30,339 Health Care for Fostercare (PMMO) - PY 93.778 20-03 - (7,364) Health Care for Fostercare (Caseload Relief) 93.778 20-03 - 66,436 Childhood Lead Prevention Program 93.778 20-10545 - 89,286 IHSS, Public Authority & Medi-Cal 93.778 N/A - 7,624,286 IHSS, Public Authority & Medi-Cal - PY 93.778 N/A - (201,990) COUNTY MEDI-CAL ADMIN ACTIVITIES (CBMAA) 93.778 20-10019 - 397,739 See accompanying Notes to Schedule of Expenditures of Federal Awards. (9) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2021 FEDERAL ASSISTANCE FEDERAL GRANTOR/PASS THROUGH GRANTOR/ LISTING PASS-THROUGH ENITY PASSED THROUGH FEDERAL PROGRAM OR CLUSTER TITLE NUMBER IDENTIFYING NUMBER/GRANT NUMBER TO SUBRECIPIENTS EXPENDITURES COUNTY MEDI-CAL ADMIN ACTIVITIES (CBMAA) - PY 93.778 20-10019 - 75,196 Medi-Cal Administrative Activities 93.778 09-86011-A01 - 114,000 Subtotal Medicaid Cluster 749,586 11,261,674 Passed through State Dept of Social Services: KinGap -Kingship Guardian Assistance Program 93.090 N/A - 431,170 KinGAP IV-E Admin 93.090 N/A - 1,878 KinGAP IV-E - PY 93.090 N/A - ( 1) Subtotal Assistance Listing Number 93.090 - 433,047 Promoting Safe and Stable Families 93.556 N/A - 131,880 Promoting Safe and Stable Families - PY 93.556 N/A - (6,286) Subtotal Assistance Listing Number 93.556 - 125,594 Temporary Assistance for Needy Families: Assistance : CALWORKS 93.558 N/A - 2,574,419 Administration: CalWORKS, SAWS-CalWIN, TANF 93.558 N/A - 11,437,183 CALWORKS HOME VISITING INITIATIVE (HVI) 93.558 CFL 18/19-51 - 144,833 Administration: CalWORKS,SAWS-CalWIN,TANF - PY 93.558 N/A - (651,788) Subtotal Assistance Listing Number 93.558 - 13,504,647 Foster Care - Title IV-E: Administration: Probation-Title IV E 93.658 N/A - 160,326 Child Welfare Services - Title IV E 93.658 N/A - 3,920,065 Child Welfare Services - Title IV E - PY 93.658 N/A - 303,172 Foster Care Assistance 93.658 N/A - 2,084,455 Subtotal Assistance Listing Number 93.658 - 6,468,018 Child Welfare Services Title IV-B 93.645 N/A - 161,124 Child Welfare Services Title IV-B - PY 93.645 N/A - 10 Subtotal Assistance Listing Number 93.645 - 161,134 Adoption Assistance 93.659 N/A - 795,126 Adoption Assistance - PY 93.659 N/A - ( 61) Assistance: Adoption 93.659 N/A - 4,888,694 Subtotal Assistance Listing Number 93.659 - 5,683,759 Child Welfare Service - Title XX 93.667 N/A - 351,408 Foster Care Assitance - Title XX 93.667 N/A - 137,263 Subtotal Assistance Listing Number 93.667 - 488,671 Independent Living Program 93.674 N/A - 81,407 Independent Living Program - PY 93.674 N/A - 702 Subtotal Assistance Listing Number 93.674 - 82,109 CA Childrens Services and TLIP Title XXI 93.767 20-02 - 68,128 Passed through State Department of Health Care Services: Immunization Local Assistance Grant 93.268 17-10346, A01&A02 - 66,565 Passed through State Department of Mental Health: Mntl Hlth-McKinney Assist in Transitn from Hmeless 93.150 N/A - 49,092 Mntl Hlth-McKinney Assist in Transitn from Hmeless - PY 93.150 N/A - (1,476) Subtotal Assistance Listing Number 93.150 - 47,616 Total U.S Department of Health & Human Services 753,077 46,286,044 DEPARTMENT OF HOMELAND SECURITY Direct Programs: Hazard Mitigation Grant 97.039 FEMA-1952-DR-CA - 607,661 Hazard Mitigation Grant - PY 97.039 FEMA-1952-DR-CA - 698,434 SLO COUNTY HAZARD MITIGATION PLANNING/MAPPING - PY 97.039 5GA18235 - 94,976 Hazard Mitigation Grant Program 2018 97.039 DR4308-PL0001 - 30,106 Hazard Mitigation Grant Program 2018 - PY 97.039 DR4308-PL0001 - (30,106) Subtotal CFDA 97.039 - 1,401,071 Disaster Grants - Public Assistance - PY 97.036 FEMA-4301, 05, 08-DR-CA - 141,687 Disaster Grants - Public Assistance 97.036 FEMA-4301, 05, 08-DR-CA - 30,800 Disaster Grants - Public Assistance - PY 97.036 FEMA-4301, 05, 08-DR-CA - 61,601 Disaster Grants - Public Assistance 97.036 FEMA-4301, 05, 08-DR-CA - 83,486 Disaster Grants - Public Assistance 97.036 FEMA-4301, 05, 08-DR-CA - 78,575 Disaster Grants - Public Assistance - PY 97.036 FEMA-4301, 05, 08-DR-CA - 22,166 See accompanying Notes to Schedule of Expenditures of Federal Awards. (10) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2021 FEDERAL ASSISTANCE FEDERAL GRANTOR/PASS THROUGH GRANTOR/ LISTING PASS-THROUGH ENITY PASSED THROUGH FEDERAL PROGRAM OR CLUSTER TITLE NUMBER IDENTIFYING NUMBER/GRANT NUMBER TO SUBRECIPIENTS EXPENDITURES Passed through CA Emergency Management Agency: Public Assistance - Disaster Grants - PY 97.036 PA-09-CA-4482-PW-00049(0) - 2,280,576 Public Assistance - Disaster Grants 97.036 PA-09-CA-4482-PW-00449(0) - 1,516,786 Subtotal Assistance Listing Number 97.036 - 4,215,677 Emergency Management Performance Grant-S 2020 97.042 2020-0019 - 96,401 2019 Emergency Management Performance - PY 97.042 2019-003 - 30,247 Emergency Management Performance Grant 2020 97.042 2020-006 - 181,416 Subtotal Assistance Listing Number 97.042 - 308,064 2019 Homeland Security Grant 97.067 2019-0035 - 118,450 2018 Homeland Security Grant 97.067 2018-0054 - 89,205 2018 Homeland Security Grant - PY 97.067 2018-0054 - (7,143) 2018 Homeland Security 97.067 2018-0054 - 58,739 2018 Homeland Security 97.067 2018-0054 - 1,022 2020 Homeland Security 97.067 2020-0019 - 100,000 2019 Homeland Security 97.067 2019-0035 - 79,057 2019 Homeland Security - PY 97.067 2019-0035 - (37,061) 2019 Homeland Security 97.067 2019-0035 - 628 2020 Homeland Security 97.067 2020-0019 - 2,944 State Homeland Security Grant 2020 - PY 97.067 079-00000 2020-0095 - 167,054 Subtotal Assistance Listing Number 97.067 - 572,895 Total Department of Homeland Security - 6,497,707 TOTAL EXPENDITURES OF FEDERAL AWARDS $ 5,708,470 $ 135,286,387 See accompanying Notes to Schedule of Expenditures of Federal Awards. (11) COUNTY OF SAN LUIS OBISPO NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2021 NOTE 1 REPORTING ENTITY The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of the County of San Luis Obispo (County). The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included in the schedule. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. NOTE 2 BASIS OF ACCOUNTING The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting and the accrual basis of accounting for program expenditures accounted for in governmental funds and proprietary funds, respectively, as described in Note 1 of the County’s basic financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. NOTE 3 FEDERAL ASSISTANCE LISTING NUMBERS The program titles and federal assistance listing numbers were obtained from the federal or pass-through grantor. When no federal assistance listing number had been assigned to a program, the two-digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the two-digit federal agency identifier and the word “unknown” were used. NOTE 4 INDIRECT COST RATE The County did not elect to use the 10% de minimis indirect cost rate as covered in 2 CFR §200.414. NOTE 5 PASS-THROUGH ENTITIES’ IDENTIFYING NUMBER When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the County determined that no identifying number is assigned for the program or the County was unable to obtain an identifying number from the pass-through entity. (12) COUNTY OF SAN LUIS OBISPO NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2021 NOTE 6 LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS Outstanding federally-funded program loans, with continuing compliance requirements, carried balances as of June 30, 2021 as follows: Federal SEFA FY 20-21 County Balance CFDA # Program June 30, 2021 Activity June 30, 2021 14.218 Community Development Block Grants/Entitlement Grants $ 3 ,589,316 $ ( 61,605) $ 3,527,711 14.239 HOME Investment Partnerships Program 1 9,289,223 ( 97,247) 19,191,976 (13) COUNTY OF SAN LUIS OBISPO SUMMARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2021 Section I – Summary of Auditors’ Results Financial Statements 1. Type of auditors’ report issued: Unmodified 2. Internal control over financial reporting: • Material weakness(es) identified? yes x no • Significant deficiency(ies) identified? yes x none reported 3. Noncompliance material to financial statements noted? yes x no Federal Awards 1. Internal control over major federal programs: • Material weakness(es) identified? yes x ___ no • Significant deficiency(ies) identified? yes x___ none reported 2. Type of auditors’ report issued on compliance for major federal programs: Unmodified 3. Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? yes x no Identification of Major Federal Programs Assistance Listing Number(s) Name of Federal Program or Cluster 20.106 Airport Improvement Program 21.019 COVID-19 Coronavirus Relief Fund 93.658 Foster Care Title IV-E 93.778 Medi-Cal 97.036 Disaster Grants – Public Assistance Dollar threshold used to distinguish between Type A and Type B programs: $ 3,000,000 Auditee qualified as low-risk auditee? yes x no (14) COUNTY OF SAN LUIS OBISPO SUMMARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2021 Section II – Financial Statement Findings Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. Section III – Findings and Questioned Costs – Major Federal Programs Our audit did not disclose any matters required to be reported in accordance with 2 CFR 200.516(a). (15) COUNTY OF SAN LUIS OBISPO SCHEDULES OF THE CALIFORNIA GOVERNOR’S OFFICE OF EMERGENCY SERVICES AND THE BOARD OF STATE AND COMMUNITY CORRECTIONS GRANT EXPENDITURES YEAR ENDED JUNE 30, 2021 Share of Expenditures Expenditures Claimed Current Year For the Period For the Year Cumulative Through Ended As of Federal State County Program June 30, 2020 June 30, 2021 June 30, 2021 Share Share Share 2018 Stonegarden 2018-0054 Personal services $ 91,992 $ 74,832 $ 166,824 $ 74,832 $ - $ - Operating expenses 10,400 6,036 16,518 6,036 - - Equipment 9,403 8,337 17,740 8,337 - - Totals $ 111,795 $ 89,205 $ 201,082 $ 89,205 $ - $ - 2019 Stonegarden 2019-0035 Personal services $ - $ 107,865 $ 107,865 $ 107,865 $ - $ - Operating expenses - 10,585 10,585 10,585 - - Equipment - - - - - - Totals $ - $ 118,450 $ 118,450 $ 118,450 $ - $ - 2020 Stonegarden 2020 Personal services $ - $ 814 $ 814 $ 814 $ - $ - Operating expenses - 16,897 17,122 16,897 - - Equipment - 12,535 12,535 12,535 - - Totals $ - $ 30,247 $ 30,472 $ 30,247 $ - $ - (16)