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Auditors give Mendocino County clean opinion on FY24-25 financials; single-audit finds two program-level issues
Summary
CliftonLarsonAllen issued an unmodified opinion on Mendocino County FY24-25 financial statements; the single-audit reported two findings related to Medicaid documentation and a TANF lifetime limit case. The board accepted the reports unanimously.
CliftonLarsonAllen presented Mendocino County
—Y24-25 Annual Comprehensive Financial Report (ACFR) and single-audit results on March 24, delivering a clean (unmodified) opinion on the county financial statements while identifying two program-level compliance findings in the single audit.
Rich Gonzalez, principal on the engagement, told the board the ACFR work produced an unmodified opinion and no material adjustments to the county statements. "For the ACFR, we issued an unmodified opinion," Gonzalez said. He noted the auditors also issued a single-audit compliance report with an unmodified opinion overall but reported two items that required management attention.
The single-audit findings were limited in scope: for the Medical Assistance Program auditors found missing IEVS documentation for one case file and a missing annual determination in a second case; for the Temporary Assistance for Needy Families (TANF) program auditors identified one instance of benefits provided after a 60-month lifetime limit. "Our recommendation is additional training on specific grant requirements, including documentation," Gonzalez said.
Auditor-Controller Chamise Cubbison briefed the board on prior-year findings and noted that a material weakness related to the schedule of federal expenditures was closed this year after corrective action and additional testing. Board members thanked auditors and staff for meeting the statutory March 31 reporting deadline and supported further public explanation of the reports.
The board voted unanimously to accept the ACFR and single-audit reports and directed staff to continue working on audit-response items and communications with the public.
Next steps: County staff will continue implementing audit recommendations, provide training on federal program documentation, and keep the board informed of remediation progress.
