COUNTY OF MERCED.... 1I.1""~,a;;; AUDiT REPORTS CIRCULAR...-."'''', FOR THE FISCAL YEAR ENDED JUNE

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1 COUNTY OF MERCED... 1I.1""~,a;;; AUDiT REPORTS CIRCULAR...-."'''', FOR THE FISCAL YEAR ENDED JUNE

2 COUNTY OF MERCED SINGLE AUDIT REPORTS CIRCULAR FOR THE FISCAL YEAR ENDED 2008 TABLE OF CONTENTS Aw~~rds. Year and auestii()ne~

4 Main Office

5 ;~~~~~~~~~~Ie assurance about statements mo::l't""r;",,1 rrlisstate~m.mt, we tests of its certain of fegulaltions, cofltracts, and with which could have a direct and material effect on determination of financial statement amounts, an 0pliniem DfClVis.iol1ls was not an our we express such an opinioln. tests instances of other matters are require~d Governmlenit AlJdii'ing Standards. matters that we redorte~d the Counltv for the information use of mainal;jernerlt, palss-llhn)u9ih entities and not inte,nde~ BROWN ARMSTRONG PAULDEN McCOWN STARBUCK THORNBURGH ACCOUNTANCY CORPORATION KEETER

establiishing and effective internal control contracts and to federal plalnniing and oerfonrninlq our we considered the internal control over colrnpliarlce with that could have a direct and material

7 establiishing and effective internal control contracts and to federal plalnniing and oerfonrninlq our we considered the internal control over colrnpliarlce with that could have a direct and material federal in detenrnine for the purpose of our on coll1pliianice, purpose of an on the of internal control over cornpllianlce. ACloor,din,olv, we do not express an on effectiveness of the internal control over delficil'!mc.:y in an ",nlfit,,'., internal control over colrnpliarlce exists when operatir:m of does not allow or the nonrnal course pelformirlg preivellt or detect with a of of a f"""r""r,ol program A is a control or combination of control deflciefncies, ao'velseily affects the to administer a federal program such that there is more than a remote likelihood that with a of a federal pnogram that is more than will not be internal control. material weakness is a or combination of ~innffir.allt Ojsfic:ienlcles. that results more a remote like,lihc)od that material noinc()mlpli.liilnce with a of of a federal program will not be or detected intemal control. COllsicien,iticln of intemal control over col1nplianc:e was for the limited purpose described in the first pal'agraplh of this section and would not all deficiencies intemal control that significallt defi(:jeflcie~s or material weaknesses. not any deficiencies in internal control over colnplliarlca that we consider to be material as defined above, ~~~~~:~~~~~s~t~at~e;m~e;n~ts:~the each ag!!jregalte relmalinirlg fund infonrnation of the the fiscal year have issued our thereon dated Our audit was the purpose of on the financial statements the Cnilnlv'<;: basic financial statements. The schedule of of federal awards presented for of as OMB Circular A-133 and is not a require~d of the basic statements. has been to audit of the basic statements our all material relation to the basic financial statements taken as a whole. This for the infonrnation and use of the Board and federal awarding agl,mcies palss-1thn)uq,h entities and not intended to be and should not be used anyone other than spr:lcified 1J"l!! l,n:::;::,.. u,,,uv,,,,, ARMSTRONG PAULDEN McCOWN STARBUCK THORNBURGH & KEETER ACCOUNTANCY CORPORATION

9 OF MEI~CE:D SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 2008 FEDERAL GRANTOR PalsstilrOIJgh Grantor CFDA Contract Or Pf(J,Of::lm Tota! ~~~~~~~~~~~~~~t of Food and Ag!ricLlltUire Plant and Animal Disease, Pest and Animal Care Plant and Animal Pest Control, and Animal Care Plant and Animal Pest and Animal Care and Animal Pest and Animal Care Plant and Animal Disease, Pest and Animal Care and Animal Pest and Animal Care Plant and Animal Pest and Animal Care Plant and Animal Pest and Animal Care Plant and Animal Disease, Pest and Animal Care and Animal Disease, Pest and Animal Care Plant and Animal Disease, Pest Control, and Animal Care Plant and Animal Disease, Pest Control, and Animal Care Plant and Animal Disease, Pest Control, and Animal Care 10, ,583 9,482 10,723 4,432 3,818 79,704 3,437 43,619 and Standardization ,388 and Standardization of Education 10, ,373 Passed California of Social Services State Administrative Grants for Food ,867,413 State Administrative Grants for Food Total Food Cluster Passed Th. ~. "... Depaliment of!=n!'a<:tnj and Fire Protection Ap FG60125 Direct Pro,omm Economic Adjiustment Pm,nr::lm income Loans Pm,nr<:l.m income DeOBI1ment of Commerce notes to the schedule of exlperlditurels of federal awards are an inte!gf,al schedule.

10 COUNTY OF MERCED SCtiEDIUlE OF OF FEDIERJ'l FOR THE FISCAL YEAR ENDED FEDERAL GRANTOR Pa:,strlrollgh Grantor CFDA Contract Or Proaram Total Direct Prctgralms 106,438 Passed California Dei;larlment of nu"s"", and COimmiunity Dev,lopmelnt Block Grants/State's P,nnr",m COlmmiunity DeV i!opmelnt Block Grants/State's Proaram COlmmiunity Deve,lopimelnt Block Grants/State's Proaram , STBG EDBG-2201 Proaram Income 332, ,047 California Del)srlment of, 'U'.1""'U and HOME Investment Par1neirshios Proaralm HOME Investment Par1neirshlips Proaralm 14, HOME-0742 Proflr::lm income 456,416 HO!'JR;rlG and Urban De'ileklpmlent Direct Prc,gralms National Control DEA Cannabis Eradication Southwest Border Prosecution Initiative Public and Grants Edward Memorial Justice Assistance Grant Prooralm Edward Memorial Justice Assistance Grant PmarFlim 16,XXX 16XXX 16,XXX 16,710 16,738 16,738 14PVCP CKWX DJ-BX DJ-BX ,934 45,000 15,701 6, Passed Governor's Office of Emlerglen(~yServices Crime Victim Assistance Victim Assistance ,575 VW AT ,812 Edward Memorial Formula Grant 16,579 DC ,563 Women Formula Grants 16,588 PU ,953 Women Formula Grants 16,588 PU ,l-\nlH,j,anq Initiative AG DeJ)artmellt ofjustice The the schedule exi)erldil:ure~s of federal awards are an intl~gral schedule,

11 COUNTY OF MERCED SCHEDULE OF I;XI=~I;NI[)m OF FEDERAL AWARDS (C(l,nII11ued) FOR THE FISCAL YEAR ENDED JUNE FEDERAL GRANTOR Pa:sstllrolLlgh Grantor Total DTFAoa-06-C DTFA08-06-C Transit Formula Grants Transit Formula Grants Transit Formula Grants Transit Formula Grants CA-90-Y CA-90-Y CA-95-X CA-90-Y522 84,389 4,269,752 The to the schedule exi)erldit:un~s of federal awards are an jntl~qral schedule.

12 COUNTY OF MERCED SCHEDULE OF EXI=~ENll)m OF FEDERAL AWARDS (ContlruIGlci) FOR THE FISCAL YEAR ENDED JUNE 2008 C.F.DA Contract Or Proaram Total nr.n"rlf' California HlnhW::~\f Plianrlina and Construction Hiahw,3V Plianrlina and Construction Hiahw,3\1 Plianrlina and Construction Hinhw,~11 PI:anrlina and Construction Hifllhw;::lll Pli",nr,i...,., and Construction of A , ,561,345 Formula Grants For other than Urbanized Areas CA ,571 Dep' lrln1ent oftrarlsporlati,on n"""",rt...,,::.,nt of Rehabilitation ServlCElS V'Clcatlonal Rehabilitation Grants to States ,345 Df!lJarlmel1t ofeducation of State R Election Assistance Commission Throuclh California De!)artmelnt Prcigralms for the For Prevention of Elder Prcigralms for the - Title Term Ombudsman Services for Older Individuals Prcigralms for the - Title ill, Part D - Disease Prevention and Health Promotion Services PrcIgr8lms for the - Title Part B - Grants and <:::, Il"nr,rth,,,,, Services and Senior Centers Prc~graims for the - Title Part C - Nutrition Services AP AP AP AP AP , ,240 notes to the schedule awards are this schedule.

13 COUNTY OF MERCED SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Co,ntiru.l91d) FOR THE FISCAL YEAR JUNE 2008 FEDERAL GRANTOR Pa~'lsttlrOljgh Grantor CFDA Contract Or Proaram Total l'lu!.llullll Services Incentive PrO{lram 93,053 AP-070B AP ,020 Medical Assistance Proaraim Ceinte!fS For Medicare and Medicaid Services ,221 Passed California Department of Health Services Public Health Emergem:y Prep,are;dnless Health Eml~rg ;ncy Prepar,edn,ess 93, EPO CDC EPO HPP ,730 California of Mental Health Prc;iects for Assistance in Transition from Homelessness California of Child Services ;'UIJpUH Enforcement California Department of Social Services Prrlm;1tin,fl Safe and Stable TernpI)ralry Assistance for Telmp,orary Assistance for TelTIpl)ralry Assistance for Ternp,xalry Assistance for TerTip{)ralry Assistance for TernpI)ralry Assistance for TelTIpl)ralry Assistance for TelTIplxslry Assistance for TerTIpI)ralry Assistance for Telmp10rary Assistance for TelTIpl)ralry Assistance for TernpI)falry Assistance for TerTIpI)ralry Assistance for , ,558 93, ,462 8, ,940, ,395 64,607,739 Ret'UQ~le and Entrant Assistance - State Administered ProlgrSlms Ret'ua~le and Entrant Assistance State Administered Prclgrslms ICC)lll'1fv rc()untv 278,400 Based Child Abuse Prevention Grants 'LA)U'" V 14,512 Welfare Services - State Grants 'vlju' II" The notes to the schedule of exloerldil:ure:s of federal awards are an inte:gr.al schedule,

14 COUNTY MERCED SCHEDULE OF EXPENDITURES OF FEDERAL AYI'Al!'i,U::I> (Contirme!tt) FOR THE FISCAL YEAR ENDED JUNE FEDERAL GRANTOR Grantor C.F.DA Contract Or Pro aram Total Foster Care - Title IV-E Foster Care - Title IV-E Foster Care - Title IV-E Foster Care - Title IV-E Foster Care - Title IV-E Foster Care - Title IV-E Foster Care Title IV-E Foster Care Title IV-E Foster Care - Title IV-E (C(l!mtv ff"",,~h, f(';'lilntv ((';()untv fc(luntv f(';r,ljntv 1,397,477 2,684,906 66,937 35,137 3,976 60,786 Ad()pt!,)n Assistance Adclotic>n Assistance AdclOt!()n Assistance f(';fllmlv (C(luntv ((';fllmtv 56, ,237 1,621,143 Social Services Block Grant Chafee Foster Care Indepl3ndient Passed California Del)arl:ment of Health Services State Children's Insurance Proaraim ,902 Maternal and Child Health Services Block Grant Maternal and Child Health Services Block Grant ,409 Passed California Del::larl:ment of Mental Health Block Grants For Mental Health Services Passed CRP Inc()rpclratE~d Grants For Mental Health Services Passed California of Alcohol and Block Grants for Prevention and Treatment of Substance Abuse Grants for Prevention and Treatment of Substance Abuse NNA NNA24 628, , Passed California De!)artment of Social Services Medical Assistance Prnnr::lm Medical Assistance Proaram Medical Assistance Pronr::lm Medical Assistance Proaram Medical Assistance Proar;:lm Medical Assistance Proaram Medical Assistance Proaram Medical Assistance Proaram {f',,,,~ h, ILlJUllIV nj'jui i'lf IvlJUil\\{ 1,511 28,700 13,642,036 The to the schedule of exijerlditure~sof federal awards are an int~"'nr:o:1il this schedule.

15 COUNTY OF MERCED SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Contifme1d) FOR THE FISCAL YEAR ENDED JUNE FEDERAL GRANTOR p"",,,,tflrn,,nh Grantor C.F.DA Contract Or Proar:::lm Total Passed California Del)artmelnt of Health Services Medical Assistance Proaram Medical Assistance Prooram Assistance Pro,aram (Ccluntv ICc)untv Relief Grants ,449 Passed California of Mental Health Medical Assistance of Health and Human Services Passed State Governor's Office of Homeland State Homeland ,186 State Homeland ,858 State Homeland ,467 Law Enforcement Terrorism Prevention ,593 law Enforcement Terrorism Prevention ,247 Enforcement Terrorism Prevention DelJarimeint ofhameland Se(~urltv Total EXjlen;ditures of Awards The notes to the schedule of ex~lenj:litures federal awards are an intc~gral this schedule.

16 COUNTY OF MERCED NOTES TO THE SCIHE[)Ul.E OF EXPENDITURES OF FEDERAL AW,"R[)S FOR THE YEAR ENDED 2008 NOTE aa:omlpallyirlg schedule of e)(~lenj:iitures as~;ist,:mc:e pi"ogiraitis of the \JVlJillV The the basic finleli1cial statements. financial assistance rec:ei\red Oiflectlv age~ncies, as well as federal assistance passed tlifl)u$;lh other g01"el'1nm,ent age~ncies, is ac(;onlpclnying SEFA is the cash basis of acc:owlting, while the basic financial statements were the accrual basis of the and fund statemants and tha modifiad accrual basis of the statements. NOTE 3,"-,U'A! IU' has faderal awards to various orglaniizaltion:s. The amounts prclvicled to sul:>racipiients from each program are summarized as follows: Amollnt Provided to Sllbrecipients Employment Development Department Stale Employment Development Department State Employment Development Department U.S. Department of labor Department of labor VIllA Youlh Activities WlA Youlh Aclivilies WlA YOllth Activities Community Base Job Training Grants Community Base Job Training Grants , MCOE MCOE MCOE Madera County Stanislaus R R86Me8 R760S32 I R R C Q..MI C !lQ..A-6 449,826 49, , Governor's Office of Homeland Security Governor's Office of Homeland Security ''')''Pm"r'~ Office of Homeland Security hn,,,,,,,nr~ Office of Homeland Security Govemor's Office of Homeland Security Governor's Office of Homeland Security Governor's Office of Homeland Security Homeland Security Program Homeland Security Program Homeland Security Program Homeland Security Program Homeland Security Program llllw Enforcement Terrorism Prevention Homeland Security Program , City of Atwater City of livingston City of Gustine City of City of los Banos City of los BlInos Police Dept City of ,589 33, ,753

17 NOTE Sclledule of EXIJerlditure:s of Awards is a pre:selltation of awards the terms and conditions of agency contracts with California of reoililre agl~nc:ies to rii<:>.,l",,, state-funded with the related federal ex[lenlclitures SEFA The following is a of the programs administered California n4'ln~limf!nt CONTRACT OR PROGRAM NUMBER FEDERAL STATE HICAP State Contract (07/08) Tille V State Contract (07/08) Title IIIMI State Contract Tille IIIMI state Contract Tille 111M! State Contract (07/08) Tille IIIMI State Contract (07/08) Title ii1mi State Contract (07/08) Title IIINII State Contract (07/08) Title IIIMI State Contract (07/08) State Contract (07/08) IIIMI State Contract (07/08) Title IIIMI State Contract IIIMI State Contract Title IIIMI State Contract 111MI State Contract Tille IIIMI State Contract (07/08) HICAP Dept of Workforce Investment Nutrition Services NS1P IIIE Elder Ombudsman Title VII Disease Prev. &Promo. Svcs Title IIlD Supp Svcs & Sr. Ctrs Title IIIB Brown Bag Sr Farmers Market Senior Companion Alzlleinlers Day Care Community Base Service (CBSP) Ombudsman Volunteer Re(~ruiime,nt Initiative HI-070a TV , ,045 AP ,151 49, AP AP , AP , AP ,875 1, AP , AP ,703 35,808 Slate only AP AP-070B-31 5,000 State AP ,944 State AP-070B ,967 State AP ,000 State 17,029 State AP-070B-31 '.,L"n,n, partiiciljlate~s in certain federal award programs that sponsor re"fol'lifmg loan programs, which are These programs maintain and trust with the to The funds are returned to the programs upon re!:lavlrneint of the principal and interest. go'vernmenl has certain COlrmrlUlrlg com,plil,mc:e n~ljlire:ments with relii.pecl to the loans rendered the programs. In accordance with Section 204 of the of Mcll1agelrnent and Buclget Circular the has the ou'tstl:mdiing balance of loans from previoljs years that corltimaing cornpliian«:e re~uirel1nel'1lts as of June with the value of total outsla,ndil1g and a summary of the loan programs maintained the CClunhi and their balances at June CFDA June 2008 Amount June 30, Prior Year Loans With New loans Issued Economic Adjustme:nt $ $ $ Grants/State's PrClClrclms , HOME Investment Pal1neirshlip

19 COUNTY SCHEDULE OF FINDINGS AND QUIES1"IO ED COSTS FOR THE FISCAL YEAR ENDED JUNE 2008 Section I Financial Statements auditor's issued: Internal control over financial rejjlortllng:.. Material weakness identified?.. deficiencies identified that are not considered to be material weakrlesses,? NonClDmpli;;:mc;e material to financial statements noted? Awards Yes Yes Yas No None RelDorted Internal control over federal programs:.. Material weakness identified? " deficiencies identil'ied that are not considered to be material weakrlesses,? Yes Yes No None retlorited auditor's federal programs: issued on COlllplliarlC8 for audit disclosed that are to be reporte~d accordance with section of Circular A-133? Yes No Identifiical:ion of programs: CFDA Nwnbe1r(s) / Name of Pf()(Jf,am or Cluster Food Stalm!=ls Medical Assistance Pmnr:::lm Dollar threshold used to c1i!':tinrlllil':h between and B programs: Auditee qu<:llifie~d as low-risk auditee? No None.

20 COUNTY OF MERCED STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS FOR THE FISCAL YEAR JUNE 2008 None. 5

COUNTY OF STANISLAUS SINGLE AUDIT REPORT JUNE 30, 2015

COUNTY OF STANISLAUS SINGLE AUDIT REPORT JUNE 30, 2015 SINGLE AUDIT REPORT JUNE 30, 2015 SINGLE AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2015 TABLE OF CONTENTS Page Reports Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance