Single Audit Report, 2022-23

COUNTY OF SAN LUIS OBISPO SINGLE AUDIT REPORT AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2023 COUNTY OF SAN LUIS OBISPO TABLE OF CONTENTS YEAR ENDED JUNE 30, 2023 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 14 SUMMARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS 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 County of San Luis Obispo, as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the County of San Luis Obispo’s basic financial statements, and have issued our report thereon dated December 12, 2023. Our report includes references to other auditors who audited the financial statements of the San Luis Obispo County Pension Trust (SLOCPT), a pension trust, and First 5 San Luis Obispo, a discretely presented component unit, as describes 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 of San Luis Obispo’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 County of San Luis Obispo’s internal control. Accordingly, we do not express an opinion on the effectiveness of County of San Luis Obispo’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 and therefore, 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 We identified certain deficiencies in internal control, described in the accompanying schedule of findings and responses as item 2023-001 that we consider to be a material weakness. Report on Compliance and Other Matters As part of obtaining reasonable assurance about whether 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. County of San Luis Obispo’s Response to Findings Government Auditing Standards requires the auditor to perform limited procedures on the County of San Luis Obispo’s response to the findings identified in our audit and described in the accompanying schedule of findings and responses. County of San Luis Obispo’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response. 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 December 12, 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, 2023. 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, 2023. 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. (5) Board of Supervisors County of San Luis Obispo 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, 2023, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements. We issued our report thereon dated December 12, 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 and First 5 San Luis Obispo (First 5), a discretely presented component unit. 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 and First 5, 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 expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole. CliftonLarsonAllen LLP Roseville, California February 20, 2024 (6) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2023 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed-Through 2022-2023 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: 2022 Women Infant Children Nutrition Program 10.557 19-10184 $ - $ 295,624 2022 Women Infant Children Nutrition Program - PY 10.557 19-10184 - 172 2023 Women Infant Children Nutrition Program 10.557 19-10184 - 1,096,882 Subtotal Assistance Listing Number 10.557 - 1,392,678 Passed through State Dept of Food and Agriculture: Plant and Animal Disease, Pest Control, and Animal Care ACP Bulk Citrus 10.025 20-0709-039-SF, 22-0294-020-SF - 9,393 Glassy-Winged Sharpshooter 10.025 21-0517-016-SF - 3 49,992 Asian Citrus Psyllid 10.025 21-0516-025-SF, 22-0294-031-SF - 2 51,429 European Grape Vine Moth 10.025 21-0595-022-SF - 3 4,636 Phytophthora ramorum (SOD) 10.025 22-0998-024-SF - 2,317 Pest Detection Trapping 10.025 22-1727-000-SG - 2 50,364 Subtotal Assistance Listing Number 10.025 - 8 98,131 Passed through State Department of Public Health: 2022 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) 10.561 19-10347 - 8 1,646 2022 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) - PY 10.561 19-10347 - 1,802 2023 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) 10.561 19-10347 - 2 53,789 CalFresh&CalFresh Employment Training 10.561 N/A 8 ,181,116 CalFresh&CalFresh Employment Training - PY 10.561 N/A - (18,455) Subtotal SNAP Cluster - 8,499,898 Total U.S. Department of Agriculture $ - $ 10,790,707 U.S. Department of Housing and Urban Development Direct Programs: Community Development Block Grants/Entitlement Grants 2017 Community Devel. Block Grants 14.218 B-17-UC-06-0508 $ 1 6,765 $ 1 6,765 2018 Community Devel. Block Grants 14.218 B-18-UC-06-0508 9 6,557 9 6,557 2019 Community Devel. Block Grants 14.218 B-19-UC-06-0508 1 75,914 1 75,914 2020 Community Devel. Block Grants 14.218 B-20-UC-06-0508 1 1,269 1 1,269 2021 Community Devel. Block Grants 14.218 B-21-UC-06-0508 3 00,529 3 00,529 2022 Community Devel. Block Grants 14.218 B-22-UC-06-0508 5 25,708 5 25,708 COVID-19 Coronavirus Aid, Relief, Econ. Sec. (CDBG-CV, CV3) 14.218 B-20-UW-06-0508 1 ,806,173 1,806,173 COVID-19 Coronavirus Aid, Relief, Econ. Sec. (CDBG CV2) 14.218 N/A 2 ,665,411 2,665,411 COVID-19 Coronavirus Aid, Relief, Econ. Sec. (CDBG-CV) 14.218 N/A - 4 3,337 Community Development Block Grants/Entitlement Grants 14.218 N/A - 3,563,239 Subtotal Assistance Listing Number 14.218 5 ,598,326 9,204,902 Emergency Solutions Grant Program Emergency Solutions Grant Department of Housing and Community Development (HUD) 14.231 N/A 2 ,917,171 2,917,171 Emergency Solutions Grant Department of Housing and Community Development (HUD) - PY 14.231 N/A - (26,942) 2020 Emergency Solutions Grant 14.231 E-20-UC-06-0508 6 2,666 6 2,666 2021 Emergency Solutions Grant 14.231 E-21-UC-06-0508 6 4,299 6 4,299 2022 Emergency Solutions Grant 14.231 E-22-UC-06-0508 1 47,951 1 47,951 COVID-19 Coronavirus Aid, Relief, Econ. Sec. (ESG-CV, CV2) 14.231 E-20-UW-06-0508 2 ,408,127 2,408,127 COVID-19 Coronavirus Aid, Relief, Econ. Sec. (ESG-CV2) 14.231 N/A 2 7,202 2 7,202 Subtotal Assistance Listing Number 14.231 5 ,627,416 5,600,474 Home Investment Partnerships Program 2020 Home Investment Partnership 14.239 M-20-UC-06-0545 2 4,800 2 4,800 2022 Home Investment Partnership 14.239 M-22-UC-06-0545 9 8,488 9 8,488 HOME American Rescue Plan Admin 14.239 N/A - 2 6,779 Home Partnership Investment Programs - 3rd Party 14.239 N/A - 19,208,214 Subtotal Assistance Listing Number 14.239 1 23,288 19,358,281 Continuum of Care Program Continuum of Care (Homeless Grants) 14.267 N/A 1 ,073,329 1,073,329 Total U.S. Department of Housing & Urban Development $ 12,422,359 $ 35,236,986 U.S. Department of the Interior Passed through California Bureau of Land Management: Taylor Grazing Act 15.227 N/A $ - $ 2 ,922 Payments in Lieu of Taxes 15.226 N/A - 1,365,336 Refuge Revenge Sharing Act (RRSA) 15.659 N/A - 7,292 Total U.S. Department of Interior $ - $ 1,375,550 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, 2023 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed-Through 2022-2023 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 $ - $ 1 7,000 2020 State Criminal Alien Assistance Program - PY 16.606 O-BJA-2020-62002 - (5,222) 2021 State Criminal Alien Assistance Program - PY 16.606 O-BJA-2021-171190 - (19,014) 2022 State Criminal Alien Assistance Program 16.606 O-BJA-2022-171484 - 1 40,000 Subtotal Assistance Listing Number 16.606 - 1 15,764 Federal Asset Forfeiture (Equitable Sharing Program) 16.922 N/A - 2 2,637 FY 2022 DEA Domestic Cannabis Erad & Suppress Prog 16.111 2022-40 - 3 2,378 FY 2023 DEA Domestic Cannabis Erad & Suppress Prog 16.111 2023-40 - 2 0,037 Subtotal Assistance Listing Number 16.111 - 5 2,415 Coronavirus Emergency Supplemental Funding Program FY 2021 Dept of Justice COVID/HEPA 16.034 BSCC-120-20 - 3 0,574 Edward Byrne Memorial Justice Assistance Grant Program Mental Health Diversion Program 16.738 BSCC 626-19 - 5 47,477 Mental Health Diversion Program - PY 16.738 BSCC 626-19 - 1 52,087 FY 2021 DOJ Body Worn Cameras 16.738 15PBJA-21-GG-01201-JAGX - 1 0,205 Subtotal Assistance Listing Number 16.738 - 7 09,769 Opioid, Stimulant and Substance Abuse Site-Based 16.838 2020-AR-BX-0126 - 3 04,088 Opioid, Stimulant and Subst Abuse Site-Based - PY 16.838 2020-AR-BX-0126 - 641 Subtotal Assistance Listing Number 16.838 - 3 04,729 Drug Court Discretionary Grant Program Bureau of Justice Assist Adlt Drg Crt Discret 16.585 2018-DC-BX-0013 - 4 9,636 Bureau of Justice Assist Adlt Drg Crt Discret - PY 16.585 2018-DC-BX-0013 - 38 Bureau of Justice Assist Adlt Drg Crt Discret 16.585 15PBJA-21-GG-04261-VTCX - 1 61,586 OJJDP Fam Drug Crt Enhancement 16.585 2018-DC-BX-0026 - 6 8,294 OJJDP FY 2021 Family Drug Crt Program 16.585 15PJDP-21-GG-04521-COAP - 2 41,338 Subtotal Assistance Listing Number 16.585 - 5 20,892 Bureau of Justice STOP School Violence Program 16.839 15PBJA-22-GG-04660-STOP 6 1,858 6 8,220 Passed through California Emergency Mgmt Agency: Victim Witness Assistance 16.575 VW21400400 - 5 6,664 Victim Witness Assistance 16.575 VW22410400 - 3 45,841 Unserved/Underserved Victim Advocacy (Elder) 16.575 UV21040400 - 5 9,824 Unserved/Underserved Victim Advocacy (Elder) 16.575 UV22010400 - 1 13,321 Unserved/Underserved Victim Advocacy (CVWD) 16.575 UV21A40400 - 6 0,796 Subtotal Assistance Listing Number 16.575 - 6 36,446 Total U.S. Department of Justice $ 6 1,858 $ 2,478,446 U.S. Department of Labor Passed through CA Employment Development Dept: Workforce Investment Act-Adult 17.258 K9110060 & AA011038 $ 5 80,760 $ 5 80,760 Workforce Investment Act-Youth 17.259 K9110060 & AA011038 5 98,518 5 98,518 Workforce Innov Act-Disloc Workr&Rapid Resp 17.278 K9110060 & AA011038 8 16,385 8 16,385 Subtotal WIOA Cluster 1 ,995,663 1,995,663 Total U.S. Department of Labor $ 1,995,663 $ 1,995,663 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, 2023 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed-Through 2022-2023 Program or Cluster Title Number Identifying Number/Grant Number to Subrecipients Expenditures 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 $ - $ 382,608 FAA AIP Program (SBP Airport MasterPlan) - PY 20.106 3-06-0228-048-2020 - 2 1,568 FAA AIP Program (CARES Act) 20.106 3-06-0228-050-2020 - 3,426,828 FAA AIP Program (CARES Act) - PY 20.106 3-06-0228-050-2020 - (64,193) FAA AIP Program Runway (ARFF) 20.106 3-06-0228-052-2021 - 1,162,461 FAA AIP Program Runway (ARPA) 20.106 3-06-0228-057-2021 - 2 29,529 FAA AIP Program SBP Drainage Study 20.106 3-06-0228-058-2022 - 1 59,066 FAA AIP Program SBP Drainage Study - PY 20.106 3-06-0228-058-2022 - 1 12,864 FAA AIP Program ACRGP-CRRSA 20.106 3-06-0172-010-2021 - 9,000 FAA AIP Program Airport Rescue (ARPA) 20.106 3-06-0172-011-2022 - 2 2,000 FAA AIP Program Runway (11-29 Rehab) 20.106 3-06-0172-012-2022 - 6 2,405 FAA AIP Program Runway (11-29 Rehab) - PY 20.106 3-06-0172-012-2022 - 1 15,507 Subtotal Assistance Listing Number 20.106 - 5,639,643 Passed through State Department of Transportation: Highway Planning and Construction 20.205 HSIPL-5949(167) - 1,238 Highway Planning and Construction - PY 20.205 HSIPL-5949(167) - 2 9,488 Highway Planning and Construction 20.205 HSIPL-5949(168) - 481 Highway Planning and Construction 20.205 HSIPL-5949(169) - 1 6,070 Highway Planning and Construction - PY 20.205 HSIPL-5949(169) - 3 3,707 Highway Planning and Construction 20.205 HSIPL-5949(176) - 8 53,481 Highway Planning and Construction 20.205 HSIPL-5949(177) - 3 08,309 Highway Planning and Construction 20.205 CML-5949(171) - 817 Highway Planning and Construction 20.205 CML-5949(178) - 644 Highway Planning and Construction - PY 20.205 CML-5949(178) - 3,793 Highway Planning and Construction 20.205 BRLS-5949(158) - 1 63,478 Highway Planning and Construction 20.205 BRLO 5949(152) - 1 5,227 Highway Planning and Construction 20.205 BRLO-5949(156) - 1 75,677 Highway Planning and Construction - PY 20.205 BRLO-5949(156) - 400 Highway Planning and Construction 20.205 BRLO-5949(157) - 6 9,995 Highway Planning and Construction - PY 20.205 BRLO-5949(157) - 5 Highway Planning and Construction 20.205 BRLO-5949(182) - 8,095 Highway Planning and Construction 20.205 BRLO-5949(183) - 2 46,717 Highway Planning and Construction 20.205 BRLS-5949(131) - 5 4,202 Highway Planning and Construction 20.205 BRLS-5949(135) - 1,479,924 Highway Planning and Construction - PY 20.205 BRLS-5949(135) - 5 4,606 Highway Planning and Construction 20.205 BRLS-5949(137) - 1 02,449 Highway Planning and Construction 20.205 CMFERP16-5949(161) - 2 43,263 Highway Planning and Construction - PY 20.205 CMFERP16-5949(161) - 5 Highway Planning and Construction 20.205 BPMPL-5949(151) - 2 97,774 Highway Planning and Construction - PY 20.205 BPMPL-5949(151) - 7,328 Federal Transportation Improvement Program 20.205 RPSTPLE - 5949(140) - 8 9,991 Federal Transportation Improvement Prgrm - PY 20.205 RPSTPLE - 5949(140) - (752) Subtotal Assistance Listing Number 20.205 - 4,256,412 ActiveTransportation Grant 20.219 RPSTPLE - 5949(174) - 9,189 ActiveTransportation Grant - PY 20.219 RPSTPLE - 5949(174) - 1,061 ActiveTransportation Grant 20.219 ATPL - 5949(188) - 3 17,181 ActiveTransportation Grant - PY 20.219 ATPL - 5949(188) - 1 53,410 Subtotal Assistance Listing Number 20.219 - 4 80,841 2022 Office Of Traffic Safety-Child Pass 20.616 OP22018 3,911 4,468 2022 Office Of Traffic Safety-Child Pass - PY 20.616 OP22018 - (16,371) 2023 Office Of Traffic Safety-Child Pass 20.616 OP23018 - 9 2,651 2022 Office Of Traffic Safety-Ped&Bicycle 20.600 PS22015 - 2 6,840 2022 Office Of Traffic Safety-Ped&Bicycle - PY 20.600 PS22015 - (1,921) 2023 Office Of Traffic Safety-Ped&Bicycle 20.600 PS23031 - 1 41,392 Office of Traffic Safety 20.600 DD21002 - 9 7,113 Subtotal Highway Safety Cluster 3,911 3 44,172 Total U.S. Department of Transportation $ 3 ,911 $ 10,721,068 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, 2023 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed-Through 2022-2023 Program or Cluster Title Number Identifying Number/Grant Number to Subrecipients Expenditures U.S. Department of Treasury Direct Programs: Emergency Rental Assistance Program 21.023 21-ERAP-10006 $ - $ 1 ,696 COVID-19 American Rescue Plan Act (ARPA) Discret-Alloc 21.027 N/A - 7 4,363 COVID-19 American Rescue Plan Act (ARPA) Discret-Alloc - PY 21.027 N/A - 4,595 COVID-19 American Rescue Plan Act (ARPA) Prevent-Set-Aside 21.027 N/A - 5 7,706 COVID-19 American Rescue Plan Act (ARPA) Fri-Night-Live 21.027 N/A - 3 0,486 COVID-19 SWRCB Water Arrearages Program - PY 21.027 N/A - 1,557 COVID-19 SWRCB Water Arrearages Program - PY 21.027 N/A - 1 5,437 COVID-19 SWRCB Water Arrearages Program - PY 21.027 N/A - 1 8,022 COVID-19 SWRCB Water Arrearages Program - PY 21.027 N/A - 1 8,989 COVID-19 American Rescue Plan (ARPA) 21.027 N/A 6 ,093,428 17,250,476 Subtotal Assistance Listing Number 21.027 6 ,093,428 17,471,631 Local Assistance and Tribal Consistency (LATCF) 21.032 N/A - 1 4,167 Total U.S. Department of Treasury $ 6,093,428 $ 17,487,494 U.S. Department of Health & Human Services Direct Programs: SAMHSA CATS learning 93.243 6H79SM080609-01M002 $ - $ 222,417 SAMHSA CATS learning - PY 93.243 6H79SM080609-01M002 - 139 SAMHSA-SLO STOP Act 93.243 1H79SP081161-01 - 5 4,020 SAMHSA-SLO STOP Act - PY 93.243 1H79SP081161-01 - (646) SAMHSA Adult Drug Court 93.243 1H79TI085507-01 - 1 09,650 Subtotal Assistance Listing Number 93.243 - 3 85,580 DUI MAT 2.0 Integration/Outreach 93.788 20-10313-131 H79TI083285-01 - 1 0,628 DUI MAT 2.0 Integration/Outreach - PY 93.788 20-10313-131 H79TI083285-01 - 1,214 Subtotal Assistance Listing Number 93.788 - 1 1,842 Federal Admin for Community Living (APS-CSBG) 93.747 N/A - 2 17,331 Federal Admin for Community Living (APS-CSBG) - PY 93.747 N/A - (60) Subtotal Assistance Listing Number 93.747 - 2 17,271 Substance Abuse & Mental Hlth Svcs (SAMHSA) 93.958 1B09SM083782-01 - 4 08,595 Substance Abuse & Mental Hlth Svcs (SAMHSA) - PY 93.958 1B09SM083782-01 - 9,091 Mental Health Services Block Grant (MHBG-CRRSAA) 93.958 1B09SM083945-01 - 9 0,580 Mental Health Services Block Grant (MHBG-ARPA) 93.958 1B09SM085337-01 - 1 74,919 Medication Assisted Treatment (MAT) 93.958 B09SM083945 - 9 7,370 Mental Health Services Block Grant (MHBG) 93.958 1B09SM083782-01 - 2 73,334 Mental Health Services Block Grant (MHBG) - PY 93.958 1B09SM083782-01 - 3 1,643 Mental Health Services Block Grant (CRRSAA-CCMU) 93.958 N/A - 3 59,621 Subtotal Direct Assistance Listing Number 93.958 - 1,445,153 ELC Strengthening HAI/AR Program Capacity (SHARP) 93.323 N/A - 9,610 COVID-19 ELC ENHANCING DETECTION EXPANSION FUNDING 93.323 COVID-19ELC98 - 3,168,946 COVID-19 ELC ENHANCING DETECT EXPNSN FUNDING - PY 93.323 COVID-19ELC98 - 3 3,894 Public Health Workforce Development 93.323 WFD-040 - 4 86,261 Subtotal Assistance Listing Number 93.323 - 3,698,711 CA Equitable Recovery Initiative (CERI) 93.391 CERI-21-23-33 - 2 80,679 Passed through State Dept of Health Care Services: Every Woman Counts (EBI) 93.898 22-20585 - 2 5,837 Passed through State Dept of Public Health: Medical Reserve Corps (MRC) 93.008 MRC RISE 22-1633 - 1 0,029 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, 2023 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed-Through 2022-2023 Program or Cluster Title Number Identifying Number/Grant Number to Subrecipients Expenditures Passed through State Dept of Alcohol & Drug Progms: Substnce Abuse Prev&Trtmt Blck-Discret 93.959 18-95272 - 9 22,961 Substnce Abuse Prev&Trtmt Blck-Discret - PY 93.959 18-95272 - 2,078 Substnce Abuse Prev&Trtmt Blck-Fri Night/Club 93.959 18-95272 - 3 9,887 Substnce Abuse Prev&Trtmt Blck-PrevSet-aside 93.959 18-95272 - 3 29,561 Substnce Abuse Prev&Trtmt Blck-PrevSet-aside - PY 93.959 18-95272 - 8,325 Substnce Abuse Prev&Trtmt Blck-Adol &Youth 93.959 18-95272 - 8 2,192 Substnce Abuse Prev&Trtmt Blck-Perinatal 93.959 18-95272 - 6 8,119 Substnce Abuse Prev&Trtmt Blck-Perinatal - PY 93.959 18-95272 - 918 COVID-19 Substnce Abuse Prev&Trtmt COVID Rec Hous Supp 93.959 N/A - 1 05,006 COVID-19 Substnce Abuse Prev&Trtmt COVID PrevSet-Aside 93.959 N/A - 1 19,676 COVID-19 Substnce Abuse Prev&Trtmt COVID Fri Night/Club 93.959 N/A - 3 1,208 COVID-19 Substnce Abuse Prev&Trtmt COVID PerinatalSet-Aside 93.959 N/A - 6,082 COVID-19 Substnce Abuse Prev&Trtmt COVID Adol &Youth 93.959 N/A - 2,110 COVID-19 Rsp & Relief Supp Appr Act Blk-Prvnt & Trtmt 93.959 B08T1083527 - 6 8,511 Subtotal Assistance Listing Number 93.959 - 1,786,634 Passed through State Dept of Child Support Svcs: Child Support Enforcement: Federal Aid for Child Support Adm & EDP 93.563 N/A - 2,885,356 Passed Through CA Family Health Council: 2023 Title X 93.217 88000-5320-71219-22 - 5 4,803 2024 Title X 93.217 88000-5320-71219-22 - 2,142 Subtotal Assistance Listing Number 93.217 - 5 6,945 Health Resources Services Admin HPP 93.074/93.889 17-10191 - 2 07,783 Health Resources Services Admin HPP - PY 93.074/93.889 17-10191 - 22 CDC-BASE PH EMERGENCY PREPAREDNESS (PHEP) 93.074/93.069 17-10191 - 3 05,287 CDC Base PH Emergency Preparedness 93.074 17-10191 - 3 83,992 Subtotal Assistance Listing Number 93.074 - 8 97,084 Project Grants and Cooperative Agreements for Tuberculosis Control Programs 93.116 2040R-TA00 & 1 NU52PS910219 - 6,779 Maternal Child Health - Title V 93.994 202040 - 1 22,192 Medical Assistance Program: Health Disparities 93.778 N/A - - Medi-Cal Admin (MAA) 93.778 17-9024 - 3 57,168 Medi-Cal Admin (MAA) - PY 93.778 17-9024 - 1 08,849 First Five Medi-Cal (CBMAA) 93.778 20-10019 1 8,171 3 2,049 First Five Medi-Cal (CBMAA) - PY 93.778 20-10019 - 3,283 School Based Medi-Cal Administration - PY 93.778 N/A 5 37,320 5 37,320 Maternal Child Health - Title XIX 93.778 202040 - 1,609,035 Maternal Child Health - Title XIX - PY 93.778 202040 - 1,941 Targeted Case Management - PY 93.778 40-19EVRGRN - (12,841) CA Childrens Services Title XIX (MEDI-CAL) 93.778 N/A 3 2,310 3 75,673 Child Health and Disability Prevention (CHDP) 93.778 20-02 - 1 81,690 Child Health and Disability Prevention (CHDP)-PY 93.778 20-02 - (26,345) Health Care for Fostercare (HCPCFC) 93.778 20-03 - 9 7,926 Health Care for Fostercare (HCPCFC) - PY 93.778 20-03 - (66,059) Health Care for Fostercare (PMMO) 93.778 20-03 - 3 8,744 Health Care for Fostercare (PMMO) - PY 93.778 20-03 - (18,927) Health Care for Fostercare (Caseload Relief) 93.778 20-03 - 6 7,675 Health Care for Fostercare (Caseload Relief) - PY 93.778 20-03 - (35,958) Childhood Lead Prevention Program (CLPP) 93.778 20-10545 - 2 9,823 IHSS, Public Authority & Medi-Cal 93.778 N/A - 7,235,100 IHSS, Public Authority & Medi-Cal - PY 93.778 N/A - 2 1,436 COUNTY MEDI-CAL ADMIN ACTIVITIES (CBMAA) 93.778 20-10019 - 7 54,990 COUNTY MEDI-CAL ADMIN ACTIVITIES (CBMAA) - PY 93.778 20-10019 - 4 4,581 Medi-Cal Administrative Activities 93.778 09-86011-A01 - 1 14,750 Medi-Cal Administrative Activities - PY 93.778 09-86011-A01 - 9,600 Subtotal Assistance Listing Number 93.778 5 87,801 11,461,503 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, 2023 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed-Through 2022-2023 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 18,352 Promoting Safe and Stable Families 93.556 N/A - 1 44,743 Temporary Assistance for Needy Families: Assistance : CALWORKS 93.558 N/A - 4,505,936 Administration: CalWORKS, SAWS-CalWIN, TANF 93.558 N/A - 14,767,535 CALWORKS HOME VISITING INITIATIVE (HVI) 93.558 CFL 18/19-51 - 1 83,741 CALWORKS HOME VISITING INITIATIVE (HVI) - PY 93.558 CFL 18/19-51 - (6,118) Administration: CalWORKS,SAWS-CalWIN,TANF - PY 93.558 N/A - (877,976) Subtotal Assistance Listing Number 93.558 - 18,573,118 Foster Care - Title IV-E: Administration: Probation-Title IV E 93.658 N/A - 5 2,270 Child Welfare Services - Title IV E 93.658 N/A - 4,512,323 Child Welfare Services - Title IV E - PY 93.658 N/A - (153) Foster Care Assistance 93.658 N/A - 2,262,502 Subtotal Assistance Listing Number 93.658 - 6,826,942 Child Welfare Services Title IV-B 93.645 N/A - 1 47,066 Child Welfare Services Title IV-B - PY 93.645 N/A - 3 Subtotal Assistance Listing Number 93.645 - 1 47,069 Adoption Assistance 93.659 N/A - 8 81,607 Adoption Assistance - PY 93.659 N/A - (20) Assistance: Adoption 93.659 N/A - 5,549,917 Subtotal Assistance Listing Number 93.659 - 6,431,504 Substance Abuse & Mntl Hlth Srvcs Admin (SAMHSA) 93.665 1H7921FG00425AC5 - 3 43,030 Child Welfare Service - Title XX 93.667 N/A - 3 51,408 Child Welfare Service - Title XX - PY 93.667 N/A - (200) Foster Care Assitance - Title XX 93.667 N/A - 1 17,795 Subtotal Assistance Listing Number 93.667 - 4 69,003 Independent Living Program 93.674 N/A - 1 16,428 Independent Living Program - PY 93.674 N/A - 1,636 Subtotal Assistance Listing Number 93.674 - 1 18,064 CA Childrens Services and TLIP Title XXI (OTLICP) 93.767 20-02 - 7 1,923 CA Childrens Services and TLIP TitleXXI(OTLICP)-PY 93.767 20-02 - 64 Subtotal Assistance Listing Number 93.767 - 7 1,987 Disease Intervention Specialist Workforce Dev 93.977 21-10583 - 1 28,704 Passed through State Department of Health Care Services: Immunization Local Assistance Grant 93.268 17-10346, A01 & A02 - 1,038,928 Immunization Local Assistance Grant - PY 93.268 17-10346, A01 & A02 - 1,217 Subtotal Assistance Listing Number 93.268 - 1,040,145 Passed through State Department of Mental Health: Mntl Hlth-McKinney Assist in Transitn from Hmeless 93.150 N/A - 4 9,089 Total U.S Department of Health & Human Services $ 5 87,801 $ 58,053,345 See accompanying Notes to Schedule of Expenditures of Federal Awards. (12) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2023 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity Passed-Through 2022-2023 Program or Cluster Title Number Identifying Number/Grant Number to Subrecipients Expenditures U.S. Department of Homeland Security Direct Programs: Disaster Grants - Public Assistance - PY 97.036 FEMA-4301-DR-CA $ - $ 9 5,649 Disaster Grants - Public Assistance - PY 97.036 FEMA-4482-DR-CA - 2,595,640 Disaster Grants - Public Assistance - PY 97.036 FEMA-4482-DR-CA - 2 30,858 Disaster Grants - Public Assistance - PY 97.036 FEMA-4482-DR-CA - 2 3,794 Subtotal Direct Assistance Listing Number 97.036 - 2,945,941 Emergency Management Performance Grants: Emergency Management Perform Grant 2021 ARPA - PY 97.042 2021-0014 - (52,827) Emergency Management Perform Grant 2021 ARPA 97.042 2021-0014 - 1 7,738 Emergency Management Performance Grant 2022 97.042 2022-0005 - 1 94,829 Emergency Management Performance Grant 2021 - PY 97.042 2021-0015 - (250) Subtotal Assistance Listing Number 97.042 - 1 59,490 2021 Stonegarden Grant 97.067 2021-0081 - 2 3,691 2020 Stonegarden Grant 97.067 2020-95 - 1 29,506 2020 Stonegarden Grant - PY 97.067 2020-95 - 2,206 2019 Stonegarden Grant 97.067 2019-0035 - 898 COVID-19 Advanced Molecular Detection (AMD#2) 97.067 ELCPHL#08SLO - 5 2,491 2019 Homeland Security 97.067 N/A - 6,258 2020 Homeland Security 97.067 N/A - 2,037 2020 Homeland Security - PY 97.067 N/A - (1) 2022 Homeland Security 97.067 N/A - 2 2,359 2019 Homeland Security 97.067 2019-0035 - 9 9,563 2019 Homeland Security - PY 97.067 2019-0035 - (10,528) 2021 Homeland Security - PY 97.067 2021-0081 - (1,282) 2021 Homeland Security 97.067 2021-0081 - 4 3,799 2022 Homeland Security 97.067 2022-0043 1 46,695 1 46,695 Subtotal Assistance Listing Number 97.067 1 46,695 5 17,692 Total Department of Homeland Security $ 1 46,695 $ 3,623,123 Total Expenditures of Federal Awards $ 21,311,715 $ 141,762,382 See accompanying Notes to Schedule of Expenditures of Federal Awards. (13) COUNTY OF SAN LUIS OBISPO NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JUNE 30, 2023 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. (14) COUNTY OF SAN LUIS OBISPO NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JUNE 30, 2023 NOTE 6 LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS Outstanding federally funded program loans, with continuing compliance requirements, carried balances as of June 30, 2023 as follows: Federal SEFA FY 22-23 County Balance ALN # Program June 30, 2023 Payments June 30, 2023 14.218 Community Development Block Grants/ $ 3 ,563,239 $ - $ 3 ,563,239 Entitlement Grants 14.239 HOME Investment Partnerships Program 1 9,208,214 - 1 9,208,214 (15) COUNTY OF SAN LUIS OBISPO SUMMARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2023 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? x yes 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 10.561 Supplemental Nutrition Assistance Program 14.239 HOME Investment Partnerships 20.205 Highway Planning and Construction 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds 93.558 Temporary Assistance for Needy Families 93.659 Adoptions Assistance Program Dollar threshold used to distinguish between Type A and Type B programs: $ 3,000,000 Auditee qualified as low-risk auditee? x yes no (16) COUNTY OF SAN LUIS OBISPO SUMMARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2023 Section II – Financial Statement Findings 2023-001 Material Weakness in Internal Control over Financial Reporting Year-end Receivables for State Water Project Enterprise Fund Condition During the audit, the County adjusted beginning receivables and net position in the State Water Project enterprise fund by $1.1 million to correct an erroneous adjustment during fiscal year ended June 30, 2022. Criteria Generally accepted accounting principles require that revenues are recognized in the period that they are earned. Cause During the year-end close, the County made a correcting journal entry to accounts receivable when the adjustment should have been made to reclass a negative accounts receivable balance against a positive accounts receivable balance. Repeat Finding Not a repeat finding. Effect Material adjustments, including a restatement of beginning net position, were necessary to correct the year-end receivables balance in the State Water Project enterprise fund. Recommendation We recommend the County review all year-end adjustments to ensure the adjusted balance agrees to the support maintained by the department, such as a listing of outstanding billings maintained for the State Water Project enterprise fund. Views of Responsible Officials and Planned Corrective Actions There is no disagreement with this finding. 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). (17)