Single Audit Report, 2021-22

COUNTY OF SAN LUIS OBISPO SINGLE AUDIT REPORT AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2022 COUNTY OF SAN LUIS OBISPO TABLE OF CONTENTS YEAR ENDED JUNE 30, 2022 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 7 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 13 SUMMARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS 15 SUPPLEMENTARY INFORMATION SCHEDULES OF THE CALIFORNIA GOVERNOR’S OFFICE OF EMERGENCY SERVICES AND THE BOARD OF STATE AND COMMUNITY CORRECTIONS GRANT EXPENDITURES 17 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, 2022, 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 15, 2023. 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. Report on Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered 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 entity’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. 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 or significant deficiencies may exist that were not identified. CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. (1 ) Board of Supervisors County of San Luis Obispo Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether the County’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 over financial reporting and the results of that testing and not to provide an opinion on the effectiveness of the entity’s internal control and compliance. This communication is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control over financial reporting. Accordingly, this communication is not suitable for any other purpose. CliftonLarsonAllen LLP Roseville, California January 15, 2023 (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 Opinion on Each Major Federal Program We have audited the County of San Luis Obispo’s (the County) compliance with the types of compliance requirements identified as subject to audit 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, 2022. The County’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. 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, 2022. 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. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditors’ Responsibilities for the Audit of Compliance section of our report. We are required to be independent of County of San Luis Obispo and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the County’s compliance with the compliance requirements referred to above. CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. (3 ) Board of Supervisors County of San Luis Obispo Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the County’s federal programs. Auditors’ Responsibility for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the County’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the County’s compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we: • exercise professional judgment and maintain professional skepticism throughout the audit. • identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding County of San Luis Obispo’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. • obtain an understanding of the County’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances 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 the County’s internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. (4) Board of Supervisors County of San Luis Obispo Report on 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 a 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 Auditors’ Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that were not identified. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. 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, 2022, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements. We issued our report thereon dated January 15, 2023, which contained unmodified opinions on those financial statements. We did not audit the financial statements of the San Luis Obispo County Pension Trust (SLOCPT), a pension trust fund. Those statements were audited by another auditors whose reports have been furnished to use, and in our opinion, insofar as it relates to the amounts included for SLOCPT, are based solely on the reports of other auditors. Our audit was conducted for the purpose of forming opinions 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. 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 basic 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 (5) Board of Supervisors County of San Luis Obispo expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole. Other Information Management is responsible for the other information included in the annual report. The other information comprises of the Supplementary Schedules of the California Governor’s Office of Emergency Services and the Board of State and Community Corrections Grant Expenditures but does not include the basic financial statements and our auditors’ report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. CliftonLarsonAllen LLP Roseville, California March 27, 2023 (6) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2022 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed Through 2021-2022 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: 2020 Women Infant Children Nutrition Program 10.557 19-10184 $ - $ 2 88,014 2020 Women Infant Children Nutrition Program - PY 10.557 19-10184 - 340 2021 Women Infant Children Nutrition Program 10.557 19-10184 - 9 83,320 Subtotal Assistance Listing Number 10.557 - 1 ,271,674 Passed through State Dept of Food and Agriculture: Plant and Animal Disease, Pest Control, and Animal Care ACP Bulk Citrus 10.025 19-0737-038-SF - 9,613 Glassy-Winged Sharpshooter 10.025 19-0727-023-SF - 3 49,991 Asian Citrus Psyllid 10.025 19-0737-024-SF, 20-0709-011-SF - 2 00,926 Asian Citrus Psyllid - PY 10.025 19-0737-024-SF, 20-0709-011-SF - (374) European Grape Vine Moth 10.025 19-0994-027-SF - 7 4,271 Light Brown Apple Moth Detection 10.025 20-0270-021-SF - 1 0,761 Light Brown Apple Moth Regulatory 10.025 20-0270-042-SF - 4 2,205 Phytophthora ramorum (SOD) 10.025 20-0506-010-SF - 72 Pest Detection Trapping 10.025 20-0169 - 2 24,957 Subtotal Assistance Listing Number 10.025 - 9 12,422 Passed through State Department of Public Health: 2021 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) 10.561 19-10347 - 6 9,202 2022 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) 10.561 19-10347 - 2 12,094 CalFresh & CalFresh Employment Training 10.561 N/A - 7 ,472,268 CalFresh & CalFresh Employment Training - PY 10.561 N/A - 1 93,349 Subtotal SNAP Cluster - 7 ,946,913 Passed through Department of Forest Service: Volunteer Fire Asst Program - Grant 2020 10.664 - 1,603 Subtotal Assistance Listing Number 10.664 - 1,603 Total U.S. Department of Agriculture - 1 0,132,612 U.S. Department of Housing & Urban Development Direct Programs: Community Development Block Grats/Entitlement Grants 2016 Community Devel. Block Grants 14.218 B-16-UC-06-0508 2 4,687 2 4,687 2018 Community Devel. Block Grants 14.218 B-18-UC-06-0508 2 05,094 2 05,094 2019 Community Devel. Block Grants 14.218 B-19-UC-06-0508 3 36,815 3 36,815 2019 Community Devel. Block Grants 14.218 B-19-UC-06-0508 5 5,993 5 5,993 2020 Community Devel. Block Grants 14.218 B-20-UC-06-0508 2 47,880 2 47,880 2020 Community Devel. Block Grants 14.218 B-20-UC-06-0508 7 3,137 7 3,137 2021 Community Devel. Block Grants 14.218 B-21-UC-06-0508 1 ,106,974 1 ,340,701 COVID-19 CAREs Act CDBG-CV, CV3 14.218 9 5,850 2 53,440 Community Development Block Loans - 3rd Party 14.218 - 3 ,563,239 Subtotal Assistance Listing Number 14.218 2 ,146,430 6 ,100,986 Home Investment Partnerships Program 2018 Home Partnership Investment Program 14.239 M-18-UC-06-0545 2 03,746 2 03,746 2019 Home Partnership Investment Program 14.239 M-19-UC-06-0545 2 27,254 2 27,254 2019 Home Partnership Investment Program 14.239 M-19-UC-06-0545 3,415 3,415 2020 Home Partnership Investment Program 14.239 M-20-UC-06-0545 4 71,200 4 71,200 2021 Home Partnership Investment Program 14.239 M-21-UC-06-0545 - 9 0,903 Home Partnership Investment Programs - 3rd Party 14.239 - 1 9,150,214 Subtotal Assistance Listing Number 14.239 9 05,615 2 0,146,732 Continuum of Care Program Continuum of Care (Homeless Grants) 14.267 N/A 1 ,061,065 1 ,061,065 Continuum of Care (Homeless Grants) - PY 14.267 N/A - (1,622) Subtotal Assistance Listing Number 14.267 1 ,061,065 1 ,059,443 Emergency Solutions Grant Program Emergency Solutions Grant Department of Housing and Community Development (HUD) 14.231 1 ,732,169 1 ,732,169 Emergency Solutions Grant Department of Housing and Community Development (HUD) - PY 14.231 - 2 1,714 2020 Emergency Solutions Grant 14.231 E-20-UC-06-0508 9 0,620 1 00,614 2021 Emergency Solutions Grant 14.231 E-21-UC-06-0508 8 8,490 8 8,490 COVID-19 CAREs Act ESG-CV, CV2 14.231 3 ,056,989 3 ,289,193 Subtotal Assistance Listing Number 14.231 4 ,968,268 5 ,232,180 Total U.S. Department of Housing & Urban Development 9 ,081,378 3 2,539,341 U.S. Department of the Interior Payments in Lieu of Taxes 15.226 - 1 ,276,867 Refuge Revenge Sharing Act (RRSA) 15.659 N/A - 6,517 Total U.S. Department of Interior - 1 ,283,384 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, 2022 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed Through 2021-2022 Program or Cluster Title Number Identifying Number/Grant Number to Subrecipients Expenditures U.S. Department of Justice Direct Programs: Bureau of Immigration & Customs Enforcement 16.710 N/A $ - $ 2 4,800 2021 State Criminal Alien Assistance Program 16.606 O-BJA-2021-171190 - 1 56,642 Direct Programs: Federal Asset Forfeiture 16.000 N/A - 4 6,988 2018 Office of Justice Programs JMHCP Project 16.745 2018-MO-BX-0019 - 9 3,143 FY 2021 DEA Domestic Cannabis Eradication & Suppression Prog 16.111 2021-40 - 4 7,443 FY 2022 DEA Domestic Cannabis Eradication & Suppression Prog 16.111 N/A - 1 7,622 Subtotal Assistance Listing Number 16.111 - 6 5,065 Coronavirus Emergency Supplemental Funding Program COVID-19 FY 2020 Dept of Justice COVID/HEPA 16.034 2020-VD-BX-0776 - 1,497 COVID-19 FY 2021 Dept of Justice COVID/HEPA 16.034 BSCC-120-20 - 3 69,665 Subtotal Assistance Listing Number 16.034 - 3 71,162 Edward Byrne Memorial Justice Assistance Grant Program 2020 Justice Assistance Grant 16.738 2020-DJ-BX-0495 - 391 Mental Health Diversion Program 16.738 BSCC 626-19 - 6 38,994 Mental Health Diversion Program - PY 16.738 BSCC 626-19 - 6 5,590 Subtotal Assistance Listing Number 16.738 - 7 04,975 FY 2020 Dept of Justice Body Worn Cameras 16.835 2020-BC-BX-0023 - 1 99,524 Opioid, Stimulant and Substance Abuse Site-Based 16.838 2020-AR-BX-0126 - 1 49,092 Drug Court Discretionary Grant Program Bureau of Justice Assist Adlt Drug Crt Discret 16.585 2018-DC-BX-0013 - 1 54,102 Bureau of Justice Assist Adlt Drug Crt Discret - PY 16.585 2018-DC-BX-0013 - 38 Office Juvenile Just&Delinq Prev Fam Drug Ct Enhan 16.585 2018-DC-BX-0026 - 2 52,648 Bureau of Justice Assist Adlt Drug Crt & Vet Trtmt 16.585 15PBJA-21-GG-04261-VTCX - 1 0,189 Subtotal Assistance Listing Number 16.585 - 4 16,977 Passed through California Emergency Mgmt Agency: Victim Witness Assistance 16.575 VW20390400 - 7 6,541 Victim Witness Assistance - PY 16.575 VW20390400 - 1 Victim Witness Assistance 16.575 VW21400400 - 2 35,826 Unserved/Underserved Victim Advocacy (Elder) 16.575 UV20030400 - 7 7,560 Unserved/Underserved Victim Advocacy (Elder) 16.575 UV21040400 - 4 0,779 Unserved/Underserved Victim Advocacy (CVWD) 16.575 UV20A30400 - 8 0,994 Unserved/Underserved Victim Advocacy (CVWD) 16.575 UV21A40400 - 3 9,807 Subtotal Assistance Listing Number 16.575 - 5 51,508 Total U.S. Department of Justice - 2 ,779,876 U.S. Department of Labor Passed through CA Employment Development Dept: Workforce Investment Act-Adult 17.258 K9110060 & AA011038 3 61,971 3 61,971 Workforce Investment Act-Adult - PY 17.258 K9110060 & AA011038 - (4,480) Workforce Investment Act-Youth 17.259 K9110060 & AA011038 4 31,055 4 31,055 Workforce Investment Act-Youth - PY 17.259 K9110060 & AA011038 - 5,716 Workforce Innov Act-Disloc Workr & Rapid Resp 17.278 K9110060 & AA011038 4 26,965 4 26,965 Workforce Innov Act-Disloc Workr & Rapid Resp - PY 17.278 K9110060 & AA011038 - 2 8,192 Subtotal WIOA Cluster 1 ,219,991 1 ,249,419 Workforce Innov Act-Disloc Workr 17.277 1 4,640 1 4,640 Total U.S. Department of Labor 1 ,234,631 1 ,264,059 U.S. Department of Transportation Direct Programs: Airport Improvement Program, COVID-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs FAA AIP Program (SBP Airport MasterPlan) 20.106 3-06-0228-048-2020 - 1 63,873 COVID-19 FAA AIP Program (CARES Act) 20.106 3-06-0228-050-2020 - 5 ,731,991 COVID-19 FAA AIP Program (CARES Act) - PY 20.106 3-06-0228-050-2020 - (19,013) FAA AIP Program Runway (11-29 Rehab) - PY 20.106 3-06-0228-051-2021 - (49,002) FAA AIP Program Runway (11-29 Rehab) 20.106 3-06-0228-051-2021 - 1 2,308,009 FAA AIP Program Runway (ARFF) 20.106 3-06-0228-052-2021 - 2 3,722 COVID-19 FAA AIP Program Runway (CRRSA) 20.106 3-06-0228-054-2021 - 5 7,382 Subtotal Assistance Listing Number 20.106 - 1 8,216,962 Passed through State Department of Transportation: Highway Planning and Construction 20.205 HSIPL-5949(168) - 500 Highway Planning and Construction 20.205 HSIPL-5949(167) - 3 33,369 Highway Planning and Construction 20.205 HSIPL-5949(169) - 1 17,841 Highway Planning and Construction - PY 20.205 HSIPL-5949(169) - 64 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, 2022 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed Through 2021-2022 Program or Cluster Title Number Identifying Number/Grant Number to Subrecipients Expenditures Highway Planning and Construction 20.205 HSIPL-5949(170) $ - $ 3 95,889 Highway Planning and Construction 20.205 HSIPL-5949(176) - 6 2,276 Highway Planning and Construction 20.205 HSIPL-5949(177) - 8 8,932 Highway Planning and Construction 20.205 CML-5949(171) - 2 61,793 Highway Planning and Construction 20.205 CML-5949(178) - 4 1,961 Highway Planning and Construction 20.205 BRLS-5949(158) - 2 88,262 Highway Planning and Construction 20.205 BRLO-5949(120) - 1,549 Highway Planning and Construction - PY 20.205 BRLO-5949(120) - 6 0,966 Highway Planning and Construction 20.205 BRLO-5949(127) - 3,787 Highway Planning and Construction 20.205 BRLO 5949(152) - 1 53,147 Highway Planning and Construction 20.205 BRLO-5949(156) - 3 94,351 Highway Planning and Construction 20.205 BRLO-5949(157) - 1 9,977 Highway Planning and Construction 20.205 BRLS-5949(129) - 8,404 Highway Planning and Construction 20.205 BRLS-5949(131) - 1 93,534 Highway Planning and Construction 20.205 BRLS-5949(135) - 9 9,199 Highway Planning and Construction 20.205 BRLS-5949(137) - 2 37,168 Direct Programs: Highway Planning and Construction 20.205 CMFERP16-5949(161) - 1 06,929 Highway Planning and Construction 20.205 BPMPL-5949(151) - 2 02,916 Highway Planning and Construction 20.205 BHLO-5949(179) - 1 4,359 Highway Planning and Construction 20.205 BRLO-5949(180) - 2 2,126 Federal Transportation Improvement Program 20.205 RPSTPLE - 5949(140) - 5 0,155 Subtotal Assistance Listing Number 20.205 - 3 ,159,454 Active Transportation Grant (ATP) 20.219 RPSTPLE - 5949(174) - 5,288 Active Transportation Grant (ATP) 20.219 ATPL-5949(188) - 2 57,286 Subtotal Assistance Listing Number 20.219 - 2 62,574 Subtotal Highway Planning and Construction Cluster 3 ,422,028 2021 Office Of Traffic Safety-Child Pass 20.616 OP21006 - 1 5,390 2021 Office Of Traffic Safety-Child Pass - PY 20.616 OP21006 - 551 2022 Office Of Traffic Safety-Child Pass 20.616 OP22018 - 6 4,682 Subtotal Assistance Listing Number 20.616 - 8 0,623 2021 Office Of Traffic Safety-Ped&Bicycle 20.600 PS21032 - 4 0,374 2021 Office Of Traffic Safety-Ped&Bicycle - PY 20.600 PS21032 - (19) 2022 Office Of Traffic Safety-Ped&Bicycle 20.600 PS22032 - 1 29,393 Office of Traffic Safety 20.600 DD21002 - 5 3,353 Subtotal Assistance Listing Number 20.600 - 2 23,101 Subtotal Highway Safety Cluster - 3 03,724 Total U.S. Department of Transportation - 2 1,942,714 U.S. Department of Treasury Emergency Rental Assistance Program 21.023 20-ERAP-00006 - 7 0,512 Emergency Rental Assistance Program 21.023 21-ERAP-10006 - 206 Subtotal Assistance Listing Number 21.023 - 7 0,718 COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A 1 ,500,000 6 ,876,566 COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A - 2,760 Subtotal Assistance Listing Number 21.027 1 ,500,000 6 ,879,326 Total U.S. Department of Treasury 1 ,500,000 6 ,950,044 U.S. Department of Health & Human Services Passed Through CA Family Health Council: 2021 Title X 93.217 88000-5320-71219-20-21 - 1 15,231 2021 Title X - PY 93.217 88000-5320-71219-20-21 - 1 2022 Title X 93.217 88000-5320-71219-22 - 2 2,197 Subtotal Assistance Listing Number 93.217 - 1 37,429 SAMHSA CATS Learning 93.243 6H79SM080609-01M002 - 2 78,696 SAMHSA CATS Learning - PY 93.243 6H79SM080609-01M002 - 3,252 Sober Truth Underage Drink Prevention (STOP) 93.243 1H79SP081161-01 - 8,295 Sober Truth Underage Drink Prevention (STOP) - PY 93.243 1H79SP081161-01 - (646) Subtotal Assistance Listing Number 93.243 - 2 89,597 Passed through State Dept of Public Health: COVID-19 ELC CARES 2020 EMERGING ISSUES (E) PROJECT 93.323 0187-4480 - 7 3,026 COVID-19 ELC CARES 2020 EMERGING ISSUES PROJECT - PY 93.323 0187-4480 - (7,660) COVID-19 ELC Continuity of Operations Plan 93.323 0187-3408 - 1 00,000 COVID-19 PH Workforce Development 93.323 WFD-040 - 3 07,061 COVID-19 ELC ENHANCING DETECTION FUNDING 93.323 COVID-19ELC40 - 3 ,083,627 COVID-19 ELC ENHANCING DETECTION EXPANSION FUNDING 93.323 COVID-19ELC98 - 4 ,656,750 Subtotal Assistance Listing Number 93.323 - 8 ,212,804 Passed through State Dept of Public Health: CA Equitable Recovery Initiative (CERI) 93.391 CERI-21-23-33 - 1 47,384 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, 2022 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed Through 2021-2022 Program or Cluster Title Number Identifying Number/Grant Number to Subrecipients Expenditures U.S. Department of Health & Human Services Passed through State Dept of Child Support Svcs: Child Support Enforcement: Federal Aid for Child Support Adm & EDP 93.563 N/A $ - $ 2 ,530,695 Federal Aid for Child Support Adm & EDP 93.563 N/A - 1 65,095 Subtotal Assistance Listing Number 93.563 - 2 ,695,790 DUI MAT 2.0 Integration/Outreach 93.788 1H79TI083285-01 - 4 7,043 DUI MAT Integration/Outreach 93.788 - 1,762 Subtotal Assistance Listing Number 93.788 - 4 8,805 Targeted Case Management (TCM) - PY 93.779 N/A - 1 3,250 Substance Abuse & Mental Health Svcs Admin (SAMSA) 93.958 1B09SM083782-01 - 3 51,590 Mental Health Services Block Grant (MHBG) 93.958 1B09SM083945-01 - 2 5,695 Medication Assisted Treatment (MAT) SOR2 93.958 B09SM083945 - 2,630 Mental Health Services Block Grant (MHBG) 93.958 1B09SM083782-01 - 3 05,992 Subtotal Direct Assistance Listing Number 93.958 - 6 85,907 Passed through State Dept of Alcohol & Drug Progms: MAT SOR1 CA19MAT030 - 1 5,000 MAT SOR2 Coronavirus Telehealth 93.959 B08TI083527 - 3 1,489 Substnce Abuse Prev&Trtmt Blck-Discret 93.959 18-95272 - 9 91,133 Substnce Abuse Prev&Trtmt Blck-Discret - PY 93.959 18-95272 - 1,000 Substnce Abuse Prev&Trtmt Blck-Fri Night/Club 93.959 18-95272 - 3 0,000 Substnce Abuse Prev&Trtmt Blck-Fri Night/Club - PY 93.959 18-95272 - 53 Substnce Abuse Prev&Trtmt Blck-PrevSet-aside 93.959 18-95272 - 3 20,584 Substnce Abuse Prev&Trtmt Blck-PrevSet-aside - PY 93.959 18-95272 - 2,028 Substnce Abuse Prev&Trtmt Blck-Adol &Youth 93.959 18-95272 - 1 77,123 Substnce Abuse Prev&Trtmt Blck-Adol &Youth - PY 93.959 18-95272 - 696 Substnce Abuse Prev&Trtmt Blck-(CRRSAA) 93.959 N/A - 1 55,171 Substnce Abuse Prev&Trtmt Blck-(CRRSAA) 93.959 N/A - 5,936 Substnce Abuse Prev&Trtmt Blck-Fri Night/Club 93.959 N/A - 1 7,269 Substnce Abuse Prev&Trtmt Blck-Perinatal 93.959 18-95272 - 6 2,704 Subtotal Assistance Listing Number 93.959 - 1 ,810,186 Health Resources Services Admin HPP 93.074 17-10191 - 1 89,552 Health Resources Services Admin HPP - PY 93.074 17-10191 - 5,318 CDC-BASE PH EMERGENCY PREPAREDNESS (PHEP) 93.074 17-10191 - 1 87,746 CDC-BASE PH EMERGENCY PREPAREDNESS (PHEP) - PY 93.074 17-10191 - 2 5,841 CDC Base PH Emergency Preparedness 93.074 17-10191 - 2 67,643 CDC Base PH Emergency Preparedness - PY 93.074 17-10191 - 2 2,651 Subtotal Assistance Listing Number 93.074 - 6 98,751 TB FISE REAL TIME ALLOTMENT 93.116 2140R-TA00 / 035298734 - 1 6,732 TB FISE REAL TIME ALLOTMENT - PY 93.116 2140R-TA00 / 035298734 - (2,669) Subtotal Assistance Listing Number 93.116 - 1 4,063 Medical Assistance Program: Disease Intervention Specialist, Workforce Dvlpmt 93.778 21-10583 - 7 5,028 School Based Medi-Cal Administration - PY 93.778 N/A - 4 74,327 Maternal Child Health - Title XIX 93.778 202040 - 1 ,519,819 Maternal Child Health - Title XIX - PY 93.778 202040 - 1 Maternal Child Health - Title V 93.778 202,140 - 1 22,194 Targeted Case Management 93.778 40-19EVRGRN - 1 2,841 Targeted Case Management - PY 93.778 40-19EVRGRN - 134 CA Childrens Services Title XIX 93.778 20-02 - 3 30,154 CA Childrens Services Title XIX - PY 93.778 20-02 - (3,317) Child Health and Disability Prevention (CHDP) 93.778 20-02 - 1 59,842 Child Health and Disability Prevention (CHDP) - PY 93.778 20-02 - 2 9,421 Health Care for Fostercare (HCPCFC) 93.778 20-03 - 1 28,999 Health Care for Fostercare (HCPCFC) - PY 93.778 20-03 - (41,140) Health Care for Fostercare (PMMO) 93.778 20-03 - 3 7,218 Health Care for Fostercare (PMMO) - PY 93.778 20-03 - (4,564) Health Care for Fostercare (Caseload Relief) 93.778 20-03 - 6 7,359 Health Care for Fostercare (Caseload Relief) - PY 93.778 20-03 - (16,744) Childhood Lead Prevention Program 93.778 20-10545 - 2 1,156 Childhood Lead Prevention Program - PY 93.778 20-10545 - 3 2,706 First 5 MEDI-CAL ADMIN ACTIVITIES (CBMAA) 93.778 20-10019 - 3 4,814 First 5 MEDI-CAL ADMIN ACTIVITIES (CBMAA) - PY 93.778 20-10019 - 2 2,508 COUNTY MEDI-CAL ADMIN ACTIVITIES (CBMAA) 93.778 20-10019 - 5 18,712 COUNTY MEDI-CAL ADMIN ACTIVITIES (CBMAA) - PY 93.778 20-10019 - 1 6,442 IHSS, Public Authority & Medi-Cal 93.778 N/A - 7 ,170,196 IHSS, Public Authority & Medi-Cal - PY 93.778 N/A - 8,935 Medi-Cal Admin (MAA) 93.778 17-9024 - 1 75,720 Medi-Cal Admin (MAA) - PY 93.778 17-9024 - 1 6,239 Medi-Cal Administrative Activities 93.778 09-86011-A01 - 1 55,044 Medi-Cal Administrative Activities - PY 93.778 09-86011-A01 - 7 1,374 Subtotal Assistance Listing Number 93.778 - 1 1,135,418 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, 2022 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed Through 2021-2022 Program or Cluster Title Number Identifying Number/Grant Number to Subrecipients Expenditures Passed through State Dept of Social Services: KinGap -Kingship Guardian Assistance Program 93.090 N/A $ - $ 4 23,572 Promoting Safe and Stable Families 93.556 N/A - 1 51,500 Temporary Assistance for Needy Families: Assistance : CALWORKS 93.558 N/A - 2 ,975,711 Administration: CalWORKS, SAWS-CalWIN, TANF 93.558 N/A - 1 2,285,389 Administration: CalWORKS,SAWS-CalWIN,TANF - PY 93.558 N/A - (742,859) CALWORKS HOME VISITING INITIATIVE (HVP) 93.558 CFL 18/19-51 - 1 70,997 CALWORKS HOME VISITING INITIATIVE (HVP) - PY 93.558 CFL 18/19-51 - 6 2,278 Subtotal Assistance Listing Number 93.558 - 1 4,751,516 Adoptions and Legal Guardianship Incentive Program 93.603 N/A - 1 1,146 Foster Care - Title IV-E: Administration: Probation-Title IV E 93.658 N/A - 1 10,986 Administration: Probation-Title IV E - PY 93.658 N/A - 2 2,196 Child Welfare Services - Title IV E 93.658 N/A - 3 ,637,888 Child Welfare Services - Title IV E - PY 93.658 N/A - 3 07,777 Foster Care Assistance 93.658 N/A - 2 ,032,755 Subtotal Assistance Listing Number 93.658 - 6 ,111,602 Child Welfare Services Title IV-B 93.645 N/A - 1 62,691 Adoption Assistance 93.659 N/A - 8 03,163 Assistance: Adoption 93.659 N/A - 5 ,238,892 Subtotal Assistance Listing Number 93.659 - 6 ,042,055 Substance Abuse & Mntl Hlth Srvcs Admin (SAMHSA) 93.665 1H7921FG00425AC5 - 1 25,489 Child Welfare Service - Title XX 93.667 N/A - 3 51,408 Foster Care Assistance - Title XX 93.667 N/A - 1 23,498 Subtotal Assistance Listing Number 93.667 - 4 74,906 Independent Living Program 93.674 N/A - 1 03,660 Independent Living Program - PY 93.674 N/A - 9,586 Subtotal Assistance Listing Number 93.674 - 1 13,246 CA Childrens Services and TLIP Title XXI (OTLICP) 93.767 20-02 - 6 9,304 Passed through State Department of Health Care Services: Immunization Local Assistance Grant 93.268 17-10346 - 1 ,242,465 Immunization Local Assistance Grant - PY 93.268 17-10346 - 133 Subtotal Assistance Listing Number 93.268 - 1 ,242,598 Adult Protective Services CSBG 93.747 N/A - 3 8,307 Passed through State Department of Mental Health: Mntl Hlth-McKinney Assist in Transitn from Hmeless 93.150 N/A - 3 9,514 Total U.S Department of Health & Human Services - 5 5,646,830 U.S. Department of Homeland Security Direct Programs: Disaster Grants - Public Assistance - PY 97.036 FEMA-4301, 05, 08-DR-CA - (1,354) Public Assistance - Disaster Grants - EOC 2020-21 97.036 FEMA-4482-DR-CA - 2 ,630,424 Subtotal Direct Assistance Listing Number 97.036 - 2 ,629,070 Hazard Mitigation Grant Program 2018 - PY 97.039 DR4308-PL0001 - (699) Subtotal Direct Assistance Listing Number 97.039 - (699) Emergency Management Performance Grants: Emergency Management Performance Grant-2021 97.042 2021-0015 - 1 78,842 COVID-19 Emergency Management Performance Grant - ARPA 2021 97.042 2021-0014 - 6 2,088 Subtotal Assistance Listing Number 97.042 - 2 40,930 See accompanying Notes to Schedule of Expenditures of Federal Awards. (11) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2022 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed Through 2021-2022 Program or Cluster Title Number Identifying Number/Grant Number to Subrecipients Expenditures 2019 Stonegarden Grant 97.067 2019-0035 $ - $ 1 00,104 COVID-19 Strength PHL Preparedness through LRN Fund 97.067 ELCPHL#08SLO - 1 42,473 2020 Homeland Security 97.067 2020-95 - 6 9,016 2018 Homeland Security 97.067 2018-0054 - 9 4,794 2018 Homeland Security - PY 97.067 2018-0054 - (1,896) 2019 Homeland Security 97.067 2019-0035 - 3,109 2020 Homeland Security 97.067 N/A - 2 3,436 2020 Homeland Security - PY 97.067 N/A - 1 1,538 2019 Homeland Security 97.067 2019-0035 - 8 2,707 2019 Homeland Security - PY 97.067 2019-0035 - 309 2021 Homeland Security 97.067 2021-0081 - 1,782 2021 Homeland Security 97.067 2021-0081 - 2 7,600 State Homeland Security Grant 2020 97.067 079-00000 2022-0096 - 1 5,521 State Homeland Security Grant 2021 97.067 079-00000 2021-0081 - 7 8,133 Subtotal Assistance Listing Number 97.067 - 6 48,626 Total Department of Homeland Security - 3 ,517,927 Total Expenditures of Federal Awards $ 11,816,009 $ 136,056,787 See accompanying Notes to Schedule of Expenditures of Federal Awards. (12) COUNTY OF SAN LUIS OBISPO NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JUNE 30, 2022 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. 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. (13) COUNTY OF SAN LUIS OBISPO NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JUNE 30, 2022 NOTE 6 LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS Outstanding federally-funded program loans, with continuing compliance requirements, carried balances as of June 30, 2022 as follows: Federal SEFA FY 21-22 County Balance ALN # Program June 30, 2022 Activity June 30, 2022 14.218 Community Development Block Grants/ $ 3 ,589,316 $ (26,077) $ 3 ,563,239 Entitlement Grants 14.239 HOME Investment Partnerships Program 1 9,289,223 (139,008) 1 9,150,215 (14) COUNTY OF SAN LUIS OBISPO SUMMARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2022 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 14.218 Community Development Block Grant 14.231 Emergency Solutions Grant 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds 20.106 Airport Improvement Program 93.323 COVID-19 Epidemiology Laboratory Capacity Dollar threshold used to distinguish between Type A and Type B programs: $ 3,000,000 Auditee qualified as low-risk auditee? x yes no (15) COUNTY OF SAN LUIS OBISPO SUMMARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2022 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). (16) 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, 2022 Share of Expenditures Expenditures Claimed Current Year For the Period For the Year Cumulative Through Ended As of Federal State County Program June 30, 2021 June 30, 2022 June 30, 2022 Share Share Share 2019 Stonegarden 2019-0035 Personal Services $ - $ 1 08,816 $ 1 08,816 $ 1 08,816 $ - $ - Operating Expenses - 70,026 70,026 70,026 - - Equipment - - - - - - Totals $ - $ 1 78,842 $ 1 78,842 $ 1 78,842 $ - $ - EMPG ARPA 97.042: Personal Services $ - $ - $ - $ - $ - $ - Operating Expenses - 62,088 62,088 62,088 - - Equipment - - - - - - Totals $ - $ 6 2,088 $ 6 2,088 $ 6 2,088 $ - $ - Victim Witness, VW20390400 Victim Witness, VW21400400 Personal Services $ 614,354 $ 603,111 $ 1,217,465 $ 301,434 $ 165,328 $ 136,349 Operating Expenses 27,471 46,215 73,686 10,934 32,080 3,202 Equipment - - - - - - Totals $ - $ 6 49,326 $ 1 ,291,151 $ 3 12,368 $ 1 97,408 $ 1 39,551 CVWD-XV, UV20A30400 CVWD-XV, UV21A40400 Personal Services $ 225,763 $ 218,764 $ 444,527 $ 109,849 $ 54,602 $ 54,313 Operating Expenses 2,505 12,226 14,731 10,952 972 302 Equipment - - - - - - Totals $ 2 28,268 $ 2 30,990 $ 4 59,258 $ 1 20,801 $ 5 5,574 $ 5 4,615 ELDER-XV, UV20030400 ELDER-XV, UV21040400 Personal Services $ 246,782 $ 215,967 $ 462,749 $ 113,813 $ 54,642 $ 47,512 Operating Expenses 2,486 5,749 8,236 4,526 932 291 Equipment - - - - - - Totals $ 2 49,268 $ 2 21,716 $ 4 70,985 $ 1 18,339 $ 5 5,574 $ 4 7,803 (17)