Single Audit Report, 2023-24

COUNTY OF SAN LUIS OBISPO SINGLE AUDIT REPORT YEAR ENDED JUNE 30, 2024 COUNTY OF SAN LUIS OBISPO TABLE OF CONTENTS YEAR ENDED JUNE 30, 2024 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 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 CliftonLarsonAllenLLP 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, 2024, 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 9, 2024. 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. 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(CliftonLarsonAllenLLP)isanindependentnetworkmemberofCLAGlobal.SeeCLAglobal.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 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 December 9, 2024 (2) CliftonLarsonAllenLLP 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, 2024. The County’s major federal programs are identified in the summary of auditors’ results section of the accompanying schedule of findings and questioned costs. In our opinion, the County complied, in all material respects, with the 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, 2024. 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 Standardsissued 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. 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. CLA(CliftonLarsonAllenLLP)isanindependentnetworkmemberofCLAGlobal.SeeCLAglobal.com/disclaimer. (3) Board of Supervisors County of San Luis Obispo Auditors’ Responsibilities 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. 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. (4) Board of Supervisors County of San Luis Obispo 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, 2024, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements. We have issued our report thereon dated December 9, 2024, 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 other 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 basic 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 January 27, 2025 (5) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2024 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity 2023-2024 Passed-Through Program or Cluster Title Number Identifying Number/Grant Number Expenditures to Subrecipients U. S. Department of Agriculture Passed through State Dept of Health Care Services: 2023 Women Infant Children Nutrition Program 10.557 22-10284 $ 324,564 $ - 2023 Women Infant Children Nutrition Program - PY 10.557 22-10284 (57,358) - 2024 Women Infant Children Nutrition Program 10.557 22-10284 1,271,332 - Subtotal Pass-through 10.557 1,538,538 - Passed through State Dept of Food and Agriculture: ACP Bulk Citrus 10.025 22-0294-020-SF, 23-0026-035-SF 8,676 - Glassy-Winged Sharpshooter 10.025 21-0517-016-SF 349,992 - Asian Citrus Psyllid - PY 10.025 22-0294-031-SF, 23-0026-041-SF 6,939 - Asian Citrus Psyllid 10.025 22-0294-031-SF, 23-0026-041-SF 235,363 - European Grape Vine Moth 10.025 22-1695-023-SF, TBD (New Agreement Pending) 27,718 - Pest Detection Trapping 10.025 22-1694-031-SF 238,132 - Subtotal Assistance Listing Number 10.025 866,820 - Passed through State Department of Public Health: 2023 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) 10.561 19-10347 85,423 - 2023 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) - PY 10.561 19-10347 421 - 2024 Suppl'l Nutrition Asst Prog Ed (SNAP-ED) 10.561 23-10343 292,362 - CalFresh&CalFresh Employment Training (CFET) 10.561 N/A 8,343,172 - CalFresh&CalFresh Employment Training (CFET) - PY 10.561 N/A 159,372 - Subtotal SNAP Cluster 8,880,750 - Total U.S. Department of Agriculture $ 11,286,108 $ - U.S. Department of Housing and Urban Development Direct Programs: Low Income Hsing Assist Comm Devel. Block Grants 2018 Community Devel. Block Grants (CDBG) 14.218 B-18-UC-06-0508 $ 84,059 $ 84,059 2019 Community Devel. Block Grants (CDBG) 14.218 B-19-UC-06-0508 106,441 106,441 2020 Community Devel. Block Grants (CDBG) 14.218 B-20-UC-06-0508 4,500 4,500 2021 Community Devel. Block Grants (CDBG) 14.218 B-21-UC-06-0508 51,737 51,737 2022 Community Devel. Block Grants (CDBG) 14.218 B-22-UC-06-0508 224,626 224,626 2023 Community Devel. Block Grants (CDBG) 14.218 B-23-UC-06-0508 1,838,497 1,838,497 COVID-19 Coronavirus Aid, Relief, Econ. Sec. (CDBG-CV) 14.218 B-20-UW-06-0508 225,082 225,082 COVID-19 Coronavirus Aid, Relief, Econ. Sec. (CDBG-CV) - PY 14.218 N/A (43,337) - COVID-19 Coronavirus Aid, Relief, Econ. Sec. (CDBG CV2) 14.218 N/A 3,918,017 3,918,017 COVID-19 Coronavirus Aid, Relief, Econ. Sec. (CDBG-CV3) 14.218 B-20-UW-06-0508 409,347 409,347 Community Development Block Grants/Entitlement Grants 14.218 N/A 4,500,226 - Subtotal CDBG - Entitlement/Special Purpose Grants Cluster 11,319,195 6,862,306 2021 Emergency Solutions Grant (ESG) 14.231 21-ESG-16009 16,254 16,254 2022 Emergency Solutions Grant (ESG) 14.231 22-ESG-17007 150,586 150,586 2021 Emergency Solutions Grant (ESG) 14.231 E-21-UC-06-0508 6,652 6,652 2022 Emergency Solutions Grant (ESG) 14.231 E-22-UC-06-0508 9,154 9,154 2023 Emergency Solutions Grant (ESG) 14.231 E-23-UC-06-0508 156,050 156,050 COVID-19 Emergency Solutions Grant (ESG-CV) 14.231 20-ESGCV1-00030 613,580 613,580 Emergency Solutions Grant Department of Housing and Community N/A Development (HUD) - PY 14.231 5,070 - COVID-19 HUD Emergency Solutions Grant (CV-HESG-CV1) 14.231 E-20-UW-06-0508 27,295 27,295 COVID-19 HUD Emergency Solutions Grant (CV-HESG-CV2) 14.231 E-20-UW-06-0508 323,640 323,640 Subtotal Assistance Listing Number 14.231 1,308,281 1,303,211 2019 Home Investment Partnership (HOME) 14.239 M-19-UC-06-0545 282,001 282,001 2020 Home Investment Partnership (HOME) 14.239 M-20-UC-06-0545 287,000 287,000 2022 Home Investment Partnership (HOME) 14.239 M-22-UC-06-0545 260,000 260,000 2023 Home Investment Partnership (HOME) 14.239 M-23-UC-06-0545 91,845 91,845 2021 Home Investment Partnership (HOME-ARP) 14.239 M-21-UP-06-0545 43,387 43,387 Home Partnership Investment Programs - 3rd Party 14.239 N/A 21,000,307 - Subtotal Assistance Listing Number 14.239 21,964,540 964,233 2021 Continuum of Care (Homeless Grants) 14.267 CA0739L9D142113 200,021 200,021 2022 Continuum of Care (Homeless Grants) 14.267 N/A 1,076,203 1,076,203 Continuum of Care (Homeless Grants) - PY 14.267 N/A (13) - Subtotal Assistance Listing Number 14.267 1,276,211 1,276,224 Total U.S. Department of Housing & Urban Development $ 35,868,227 $ 10,405,974 See accompanying Notes to Schedule of Expenditures of Federal Awards. (6) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED) YEAR ENDED JUNE 30, 2024 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity 2023-2024 Passed-Through Program or Cluster Title Number Identifying Number/Grant Number Expenditures to Subrecipients U.S. Department of Justice Direct Programs: Bureau of Immigration & Customs Enforcement 16.710 N/A $ 200 $ - 2023 State Criminal Alien Assistance Program 16.606 O-BJA-2023-171698 140,000 - Federal Asset Forfeiture (Equitable Sharing Program) 16.922 N/A 82,151 - FY 2023 DEA Domestic Cannabis Erad & Suppress Prog 16.111 2023-40 29,963 - FY 2024 DEA Domestic Cannabis Erad & Suppress Prog 16.111 2024-40 1,937 - Subtotal Assistance Listing Number 16.111 31,900 - Opioid, Stimulant and Substance Abuse Site-Based 16.838 2020-AR-BX-0126 361,985 - Opioid, Stimulant and Substance Use Site-Based 16.838 15PBJA-23-GG-02359-COAP 15,716 - Subtotal Assistance Listing Number 16.838 377,701 - Bureau of Justice Assist Adult Drug Court Program - PY 16.585 2018-DC-BX-0013 6,698 - Bureau of Justice Assist Adult Drug Court Discretionary 16.585 15PBJA-21-GG-04261-VTCX 143,117 - OJJDP FY 2021 Family Drug Court Program 16.585 15PJDP-21-GG-04521-COAP 214,012 - Subtotal Assistance Listing Number 16.585 363,827 - Bureau of Justice STOP School Violence Program 16.839 15PBJA-22-GG-04660-STOP 357,627 338,283 Passed through California Emergency Mgmt Agency: Victim Witness Assistance 16.575 VW22410400 130,988 - Victim Witness Assistance 16.575 VW23420400 324,595 - Unserved/Underserved Victim Advocacy (Elder) 16.575 UV22010400 83,585 - Unserved/Underserved Victim Advocacy (Elder) 16.575 UV23020400 85,112 - Subtotal Assistance Listing Number 16.575 624,280 - 2022 Justice Assistance Grant 16.738 15PBJA-22-GG-04916-JAGX 14,165 - Mental Health Diversion Program - PY 16.738 BSCC 626-19 1 - 2023 Edward Byrne Memorial Justice Assist (JAG) 16.738 BSCC 1214-23 491,766 - Subtotal Assistance Listing Number 16.738 505,932 - Total U.S. Department of Justice $ 2,483,618 $ 338,283 U.S. Department of Labor Passed through CA Employment Development Dept: Workforce Investment Act-Adult 17.258 AA311038 & AA411038 $ 557,423 $ 557,421 Workforce Investment Act-Youth 17.259 AA311038 & AA411038 772,429 772,429 Workforce Innov Act-Disloc Workr&Rapid Resp 17.278 AA311038 & AA411038 785,116 785,118 Subtotal WIOA Cluster 2,114,968 2,114,968 Total U.S. Department of Labor $ 2,114,968 $ 2,114,968 U.S. Department of Transportation Direct programs: FAA AIP Program (SBP Airport MasterPlan) - PY 20.106 3-06-0228-048-2020 $ (135,450) $ - FAA AIP Program Runway (ACRGP) 20.106 3-06-0228-053-2021 2,264,610 - FAA AIP Program SBP Drainage Study 20.106 3-06-0228-058-2022 32,158 - FAA AIP Program SBP Drainage Study - PY 20.106 3-06-0228-058-2022 (60,027) - FAA AIP Program Runway (11-29 Rehab) 20.106 3-06-0172-012-2022 1,541 - FAA AIP Program Runway (11-29 Rehab) - PY 20.106 3-06-0172-012-2022 (275) - Subtotal Assistance Listing Number 20.106 2,102,557 - See accompanying Notes to Schedule of Expenditures of Federal Awards. (7) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED) YEAR ENDED JUNE 30, 2024 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity 2023-2024 Passed-Through Program or Cluster Title Number Identifying Number/Grant Number Expenditures to Subrecipients U.S. Department of Transportation (Continued) Passed through State Department of Transportation: Highway Planning and Construction 20.205 HSIPL-5949(168) $ 655 $ - Highway Planning and Construction 20.205 HSIPL-5949(177) 16,810 - Highway Planning and Construction 20.205 HSIPL-5949(192) 20,086 - Highway Planning and Construction 20.205 HSIPL-5949(193) 10,641 - Highway Planning and Construction 20.205 BRLO 5949(152) 552,299 - Highway Planning and Construction - PY 20.205 BRLO-5949(152) 163,288 - Highway Planning and Construction 20.205 BRLO-5949(156) 80,177 - Highway Planning and Construction - PY 20.205 BRLO-5949(156) 204,083 - Highway Planning and Construction 20.205 BRLO-5949(182) 99,868 - Highway Planning and Construction - PY 20.205 BRLO-5949(182) 489 - Highway Planning and Construction 20.205 BRLO-5949(183) 1,419,340 - Highway Planning and Construction 20.205 BRLS-5949(131) 2,505,190 - Highway Planning and Construction 20.205 BRLS-5949(135) 4,021,601 - Highway Planning and Construction 20.205 BRLS-5949(137) 223,261 - Highway Planning and Construction 20.205 BRLS-5949(158) 315,401 - Highway Planning and Construction 20.205 CMFERP16-5949(161) 414,394 - Highway Planning and Construction 20.205 BPMPL-5949(151) 8,890 - Highway Planning and Construction - PY 20.205 BPMPL-5949(151) 27,001 - Federal Transportation Improvement Program 20.205 RPSTPLE - 5949(140) 25,456 - Subtotal Assistance Listing Number 20.205 10,108,930 - ActiveTransportation Grant 20.219 ATPL - 5949(174) 18,656 - ActiveTransportation Grant 20.219 ATPL - 5949(188) 228,789 - Subtotal Assistance Listing Number 20.219 247,445 - 2023 Office Of Traffic Safety-Ped&Bicycle 20.600 PS23031 38,915 - 2023 Office Of Traffic Safety-Ped&Bicycle - PY 20.600 PS23031 40 - 2024 Office Of Traffic Safety-Ped&Bicycle 20.600 PS24036 136,115 - Office of Traffic Safety 20.600 DD24006 106,415 - 2023 Office Of Traffic Safety-Child Pass 20.616 OP22018 4,305 - 2023 Office Of Traffic Safety-Child Pass - PY 20.616 OP22018 (1,622) - 2024 Office Of Traffic Safety-Child Pass 20.616 OP24015 111,002 - Subtotal Highway Safety Cluster 395,170 - Total U.S. Department of Transportation $ 12,854,102 $ - U.S. Department of Treasury Direct Programs: COVID-19 Emergency Rental Assistance Program 21.023 21-ERAP-10006 $ 381 $ - COVID-19 American Rescue Plan (ARPA) 21.027 N/A 11,699,381 2,153,750 COVID-19 American Rescue Plan Act (ARPA) Discret-Alloc 21.027 N/A 102,699 - 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 98,980 - COVID-19 American Rescue Plan Act (ARPA) Fri-Night-Live 21.027 N/A 40,805 - COVID-19 American Rescue Plan Act (ARPA) Food Bank 21.027 N/A 2,744 - COVID-19 SWRCB Water Arrearages Program - PY 21.027 N/A 487 - COVID-19 SWRCB Water Arrearages Program - PY 21.027 N/A 2,496 - COVID-19 SWRCB Water Arrearages Program - PY 21.027 N/A 11,292 - COVID-19 SWRCB Water Arrearages Program - PY 21.027 N/A 2,453 - Subtotal Assistance Listing Number 21.027 11,965,932 2,153,750 Total U.S. Department of Treasury $ 11,966,313 $ 2,153,750 INSTITUTE OF MUSEUM AND LIBRARY SERVICES Direct Programs: Library Services & Technology Act 45.310 LS-1-23-2 $ 17,807 $ - Total Institute of Museum and Library Services $ 17,807 $ - See accompanying Notes to Schedule of Expenditures of Federal Awards. (8) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED) YEAR ENDED JUNE 30, 2024 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity 2023-2024 Passed-Through Program or Cluster Title Number Identifying Number/Grant Number Expenditures to Subrecipients U.S. Department of Health & Human Services Direct Programs: SAMHSA CATS learning 93.243 6H79SM080609-01M002 $ 107,970 $ - SAMHSA CATS learning - PY 93.243 6H79SM080609-01M002 139 - SAMHSA-SLO STOP Act 93.243 1H79SP081161-01 39,051 - SAMHSA-SLO STOP Act - PY 93.243 1H79SP081161-01 (646) - SAMHSA Adult Drug Court 93.243 1H79TI085507-01 371,787 - Subtotal Assistance Listing Number 93.243 518,301 - Federal Admin for Community Living (APS-CSBG) - PY 93.747 N/A 6,417 - Substance Abuse & Mental Hlth Svcs (SAMHSA) 93.958 1B09SM083782-01 408,601 - Mental Health Services Block Grant (MHBG-ARPA) 93.958 1B09SM085337-01 163,960 - Mental Health Services Block Grant (MHBG) 93.958 1B09SM083782-01 361,029 - Mental Health Services Block Grant (MHBG) - PY 93.958 1B09SM083782-01 5,354 - Mental Health Srvs Block Grant (CRRSAA-CCMU) 93.958 N/A 225,566 - Mental Health Srvs Block Grant (CRRSAA-CCMU) - PY 93.958 N/A (56,630) - Subtotal Direct Assistance Listing Number 93.958 1,107,880 - COVID-19 ELC Strengthening HAI/AR Program Cap (SHARP) 93.323 N/A 3,657 - COVID-19 ELC Strengthening HAI/AR Program Cap (SHARP) - PY 93.323 N/A (613) - COVID-19 ELC ENHANCING DETECTION EXPANSION FUNDING 93.323 COVID-19ELC98 813,542 813,542 COVID-19 ELC ENHANCING DETECT EXPNSN FUNDING - PY 93.323 COVID-19ELC98 (672,728) - Subtotal Assistance Listing Number 93.323 143,858 813,542 CA Equitable Recovery Initiative 93.391 CERI-21-23-33 22,690 - CA Equitable Recovery Initiative - PY 93.391 CERI-21-23-33 3,367 - Subtotal Assistance Listing Number 93.391 26,057 - Passed through State Dept of Public Health: Medical Reserve Corps (MRC)-PY 93.008 MRC RISE 22-1633 14,971 - Passed through State Dept of Alcohol & Drug Programs: Substnce Abuse Prev&Trtmt Blck-Discret 93.959 18-95272 1,012,341 - Substnce Abuse Prev&Trtmt Blck-Fri Night/Club 93.959 18-95272 68,647 - Substnce Abuse Prev&Trtmt Blck-PrevSet-aside 93.959 18-95272 337,331 - Substnce Abuse Prev&Trtmt Blck-PrevSet-aside - PY 93.959 18-95272 289 - Substnce Abuse Prev&Trtmt Blck-Adol &Youth 93.959 18-95272 139,223 - Substnce Abuse Prev&Trtmt Blck-Perinatal 93.959 18-95272 72,568 - Substnce Abuse Prev&Trtmt Blck-Perinatal - PY 93.959 18-95272 942 - Subtotal Assistance Listing Number 93.959 1,631,341 - Passed through State Dept of Child Support Svcs: Child Support Enforcement: Federal Aid for Child Support Adm & EDP 93.563 N/A 2,851,527 - Passed Through CA Family Health Council: 2023 Title X 93.217 88000-5320-71219-22 110,358 - 2023 Title X - PY 93.217 88000-5320-71219-22 (37,457) - 2024 Title X 93.217 88000-5320-71219-22 31,845 - Subtotal Assistance Listing Number 93.217 104,746 - Health Resources Services Admin HPP 93.074/93.889 17-10191 180,677 - CDC-BASE PH EMERGENCY PREPAREDNESS (PHEP) 93.074/93.069 17-10191 297,078 - CDC-BASE PH EMERGENCY PREPAREDNESS (PHEP) - PY 93.074-93.069 17-10191 726 - CDC Base PH Emergency Preparedness (LAB) 93.074 22-10681 293,073 - CDC Base PH Emergency Preparedness (LAB) - PY 93.074 22-10681 (1,329) - Subtotal Assistance Listing Number 93.074 770,225 - TB FISE Real Time Allotment 93.116 2340R-TA00 50,605 - TB FISE Real Time Allotment - PY 93.116 2340R-TA00 6,107 - Subtotal Assistance Listing Number 93.116 56,712 - Passed through State Department of Health Care Services: Maternal Child Health - Title V 93.994 202240 125,176 - See accompanying Notes to Schedule of Expenditures of Federal Awards. (9) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED) YEAR ENDED JUNE 30, 2024 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity 2023-2024 Passed-Through Program or Cluster Title Number Identifying Number/Grant Number Expenditures to Subrecipients U.S. Department of Health & Human Services (Continued) Medicaid Cluster:: Health Disparities Medi-Cal Admin (MAA) 93.778 17-9024 $ 317,198 $ - Medi-Cal Admin (MAA) - PY 93.778 17-9024 100 - First Five Medi-Cal (CBMAA) 93.778 20-10019 33,180 33,180 First Five Medi-Cal (CBMAA) - PY 93.778 20-10019 7,545 - School Based Medi-Cal Administration - PY 93.778 N/A 441,359 441,359 Maternal Child Health - Title XIX 93.778 202240 1,482,581 - Maternal Child Health - Title XIX - PY 93.778 202240 (582,381) - CA Childrens Services Title XIX (MEDI-CAL) 93.778 N/A 364,639 24,467 Child Health and Disability Prevention (CHDP) 93.778 N/A 141,969 - Child Health and Disability Prevention (CHDP)-PY 93.778 N/A 25 - Health Care for Fostercare (HCPCFC) 93.778 N/A 105,905 - Health Care for Fostercare (HCPCFC) - PY 93.778 N/A 49,821 - Health Care for Fostercare (PMMO) 93.778 N/A 38,083 - Health Care for Fostercare (PMMO) - PY 93.778 N/A 13,484 - Health Care for Fostercare (Caseload Relief) 93.778 N/A 53,767 - Health Care for Fostercare (Caseload Relief) - PY 93.778 N/A 13,444 - Childhood Lead Prevention Program (CLPP) 93.778 23-10279 90,029 - Childhood Lead Prevention Program (CLPP) - PY 93.778 23-10279 4,766 - IHSS, Public Authority & Medi-Cal 93.778 N/A 9,756,255 - IHSS, Public Authority & Medi-Cal - PY 93.778 N/A 9,644 - COUNTY MEDI-CAL ADMIN ACTIVITIES (CBMAA) 93.778 20-10019 672,962 - COUNTY MEDI-CAL ADMIN ACTIVITIES (CBMAA) - PY 93.778 20-10019 194,441 - Medi-Cal Administrative Activities - PY 93.778 09-86011-A01 46,192 - Subtotal Medicaid Cluster 13,255,008 499,006 Passed through State Dept of Social Services: KinGap -Kingship Guardian Assistance Program 93.090 N/A 431,107 - Promoting Safe and Stable Families 93.556 N/A 249,419 - Temporary Assistance for Needy Families: Assistance : CALWORKS 93.558 N/A 3,581,785 - Administration: CalWORKS, SAWS-CalWIN, TANF 93.558 N/A 15,789,350 - CALWORKS HOME VISITING INITIATIVE (HVI) 93.558 CFL 18/19-51 399,559 - CALWORKS HOME VISITING INITIATIVE (HVI) - PY 93.558 CFL 18/19-51 (1,267) - Administration: CalWORKS,SAWS-CalWIN,TANF - PY 93.558 N/A 174,274 - Subtotal Assistance Listing Number 93.558 19,943,701 - Foster Care - Title IV-E: Administration: Probation-Title IV E 93.658 N/A 91,701 - Administration: Probation-Title IV E - PY 93.658 N/A 11,267 - Child Welfare Services - Title IV E 93.658 N/A 4,937,569 - Child Welfare Services - Title IV E - PY 93.658 N/A 80,346 - Foster Care Assistance 93.658 N/A 2,350,780 - Subtotal Assistance Listing Number 93.658 7,471,663 - Adoptions & Legal Grdianship Incentive Progrm 93.603 N/A 1,708 - Adoptions & Legal Grdianship Incentive Progrm - PY 93.603 N/A 3,300 - Subtotal Assistance Listing Number 93.603 5,008 - Child Welfare Services Title IV-B 93.645 N/A 156,051 - Adoption Assistance 93.659 N/A 944,424 - Adoption Assistance - PY 93.659 N/A 18,916 - Assistance: Adoption 93.659 N/A 5,894,705 - Subtotal Assistance Listing Number 93.659 6,858,045 - Substance Abuse & Mntl Hlth Srvcs Admin (SAMHSA) - PY 93.665 1H7921FG00425AC5 5,220 - Child Welfare Service - Title XX 93.667 N/A 351,408 - Foster Care Assistance - Title XX 93.667 N/A 116,258 - Subtotal Assistance Listing Number 93.667 467,666 - Independent Living Program 93.674 N/A 208,871 - Independent Living Program - PY 93.674 N/A 1,544 - Subtotal Assistance Listing Number 93.674 210,415 - CA Childrens Services and TLIP Title XXI (OTLICP) 93.767 20-02 80,994 4,214 Disease Intervention Specialist Workforce Dev 93.977 21-10583 145,348 - See accompanying Notes to Schedule of Expenditures of Federal Awards. (10) COUNTY OF SAN LUIS OBISPO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED) YEAR ENDED JUNE 30, 2024 Federal Assistance Federal Grantor/Pass-Through Grantor/ Listing Assistance Listing Number Entity 2023-2024 Passed-Through Program or Cluster Title Number Identifying Number/Grant Number Expenditures to Subrecipients U.S. Department of Health & Human Services (Continued) Passed through State Department of Health Care Services: Immunization Local Assistance Grant 93.268 22-10054 $ 423,975 $ - Immunization Local Assistance Grant - PY 93.268 22-10054 41 - Subtotal Assistance Listing Number 93.268 424,016 - Passed through State Department of Mental Health: Mntl Hlth-McKinney Assist in Transitn from Hmeless 93.150 N/A 46,974 - Mntl Hlth-McKinney Assist in Transitn from Hmeless - PY 93.150 N/A (2,388) - Subtotal Assistance Listing Number 93.150 44,586 - Total U.S Department of Health & Human Services $ 57,105,458 $ 1,316,762 U.S. Department of Homeland Security Direct Programs: Disaster Grants - Public Assistance - PY 97.036 FEMA-4482-DR-CA $ 143,310 $ - Disaster Grants - Public Assistance - PY 97.036 FEMA-4482-DR-CA 462,658 - Disaster Grants - Public Assistance - PY 97.036 FEMA-4482-DR-CA 542,922 - Disaster Grants - Public Assistance - PY 97.036 FEMA-4482-DR-CA 729,416 - Disaster Grants - Public Assistance - PY 97.036 FEMA-4683-DR-CA 3,047 - Disaster Grants - Public Assistance - PY 97.036 FEMA-4683-DR-CA 99,158 - Disaster Grants - Public Assistance - PY 97.036 FEMA-4683-DR-CA 100,456 - Disaster Grants - Public Assistance - PY 97.036 FEMA-4683-DR-CA 37,246 - Disaster Grants - Public Assistance - PY 97.036 FEMA-4683-DR-CA 6,014 - Disaster Grants - Public Assistance - PY 97.036 FEMA-4683-DR-CA 1,516 - Disaster Grants - Public Assistance - PY 97.036 FEMA-4699-DR-CA 44,548 - Disaster Grants - Public Assistance - PY 97.036 FEMA-4699-DR-CA 3,750 - Subtotal Direct Assistance Listing Number 97.036 2,174,041 - Emergency Management Performance Grants: Emergency Management Performance Grant 2022 - PY 97.042 2022-0005 (9,714) - Emergency Management Performance Grant 2022 97.042 2022-0005 30,751 - Emergency Management Performance Grant 2023 97.042 2023-0006 180,559 - Subtotal Assistance Listing Number 97.042 201,596 - 2021 Stonegarden Grant 97.067 2021-0081 160,197 - 2022 Stonegarden Grant 97.067 2022-0043 55,771 - COVID-19 Advanced Molecular Detection (AMD#2) 97.067 ELCPHL#08SLO 199,465 - COVID-19 Advanced Molecular Detection (AMD#2) - PY 97.067 ELCPHL#08SLO (2,491) - 2020 Homeland Security 97.067 N/A 30,000 - 2020 Homeland Security - PY 97.067 N/A (196) - 2022 Homeland Security 97.067 N/A 6,868 - 2021 Homeland Security 97.067 2021-0081 149,994 - 2021 Homeland Security 97.067 2021-0081 9,490 - 2022 Homeland Security 97.067 2022-0043 64,828 - Subtotal Assistance Listing Number 97.067 673,926 - Total Department of Homeland Security $ 3,049,563 $ - Total Expenditures of Federal Awards $ 136,746,164 $ 16,329,737 See accompanying Notes to Schedule of Expenditures of Federal Awards. (11) COUNTY OF SAN LUIS OBISPO NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JUNE 30, 2024 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. (12) COUNTY OF SAN LUIS OBISPO NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JUNE 30, 2024 NOTE 6 LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS Outstanding federally funded program loans, with continuing compliance requirements, carried balances as of June 30, 2024 as follows: Federal SEFA FY 23-24 County Balance ALN # Program June 30, 2024 Activity June 30, 2024 14.218 Community Development Block Grants/ $ 4 ,500,226 $ - $ 4,500,226 Entitlement Grants 14.239 HOME Investment Partnerships Program $ 2 1,000,307 $ - $ 21,000,307 (13) COUNTY OF SAN LUIS OBISPO SUMMARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2024 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 20.205 Highway Planning and Construction 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds 93.558 Temporary Assistance for Needy Families 93.658 Foster Care – Title IV-E 93.778 Medicaid Cluster 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 (CONTINUED) YEAR ENDED JUNE 30, 2024 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) UA Glo bal CLA (CliftonLarsonAllen LLP) is a network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an INDEPENDENT SEC-registered investment advisor. NETWORK MEMBER