FAC Explorer

Audit 299705

FY End
2022-12-31
Total Expended
$1.70M
Findings
6
Programs
27
Organization: Kit Carson County (CO)
Year: 2022 Accepted: 2024-03-28
Auditor: Blair and Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
387583 2022-001 - Yes ALN
387584 2022-002 - Yes ALN
387585 2022-003 - Yes ALN
964025 2022-001 - Yes ALN
964026 2022-002 - Yes ALN
964027 2022-003 - Yes ALN

Programs

ALN Program Spent Major Findings
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $160,736 - 0
93.658 Foster Care_title IV-E $136,333 Yes 0
93.558 Temporary Assistance for Needy Families $134,717 Yes 0
93.778 Medical Assistance Program $104,197 - 0
93.563 Child Support Enforcement $100,123 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $94,316 - 0
93.268 Immunization Cooperative Agreements $89,359 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $88,727 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $80,011 - 0
16.575 Crime Victim Assistance $59,276 - 0
93.667 Social Services Block Grant $45,961 - 0
93.217 Family Planning_services $38,461 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $37,414 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $25,718 - 0
97.042 Emergency Management Performance Grants $25,706 Yes 0
93.575 Child Care and Development Block Grant $11,571 - 0
93.090 Guardianship Assistance $11,203 - 0
93.069 Public Health Emergency Preparedness $10,981 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $10,109 - 0
93.994 Maternal and Child Health Services Block Grant to the States $8,019 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,891 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $7,001 - 0
93.659 Adoption Assistance $6,938 - 0
93.991 Core Chaps Process and Wwc Breast Cervical $5,870 - 0
16.607 Bulletproof Vest Partnership Program $3,620 - 0
93.747 Elder Abuse Prevention Interventions Program $755 - 0
21.019 Coronavirus Relief Fund $-93 Yes 0

Contacts

Name Title Type
CZG1HQRC2FL9 Theresa Korbelik Auditee
7193468133 Collice P Blair Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: The County’s summary of significant accounting policies is presented in Note 1 in the County’s basic financial statements. Amounts reported in the Schedule are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on the accrual basis at the time liabilities are incurred and all eligibility requirements are met, depending on the basis of accounting used by the respective fund except for the following programs, which are reported in the schedule of expenditures of federal awards on the cash basis: SNAP Cluster 10.551 & 10.561 Guardianship Assistance Recovery 93.090 Temporary Assistance for Needy Families Cluster 93.558 Child Support Enforcement 93.563 Medical Assistance 93.778 CCDF Cluster 93.575 & 93.596 Stephanie Tubbs Jones Child Welfare Services Program 93.645 Foster Care Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Elder Abuse Prevention Interventions Program 93.747 When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected to not use the 10% de minimus indirect cost rate on the major programs, as allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Kit Carson County, Colorado (the County) under programs of the federal government for the year ended December 31, 2022. The information is presented in accordance with the 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). 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 or changes in net position or fund balance of the County.
Title: NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The County’s summary of significant accounting policies is presented in Note 1 in the County’s basic financial statements. Amounts reported in the Schedule are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on the accrual basis at the time liabilities are incurred and all eligibility requirements are met, depending on the basis of accounting used by the respective fund except for the following programs, which are reported in the schedule of expenditures of federal awards on the cash basis: SNAP Cluster 10.551 & 10.561 Guardianship Assistance Recovery 93.090 Temporary Assistance for Needy Families Cluster 93.558 Child Support Enforcement 93.563 Medical Assistance 93.778 CCDF Cluster 93.575 & 93.596 Stephanie Tubbs Jones Child Welfare Services Program 93.645 Foster Care Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Elder Abuse Prevention Interventions Program 93.747 When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected to not use the 10% de minimus indirect cost rate on the major programs, as allowed under the Uniform Guidance The County’s summary of significant accounting policies is presented in Note 1 in the County’s basic financial statements. Amounts reported in the Schedule are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on the accrual basis at the time liabilities are incurred and all eligibility requirements are met, depending on the basis of accounting used by the respective fund except for the following programs, which are reported in the schedule of expenditures of federal awards on the cash basis: SNAP Cluster 10.551 & 10.561 Guardianship Assistance Recovery 93.090 Temporary Assistance for Needy Families Cluster 93.558 Child Support Enforcement 93.563 Medical Assistance 93.778 CCDF Cluster 93.575 & 93.596 Stephanie Tubbs Jones Child Welfare Services Program 93.645 Foster Care Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Elder Abuse Prevention Interventions Program 93.747 When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE C – INDIRECT COSTS RATE Accounting Policies: The County’s summary of significant accounting policies is presented in Note 1 in the County’s basic financial statements. Amounts reported in the Schedule are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on the accrual basis at the time liabilities are incurred and all eligibility requirements are met, depending on the basis of accounting used by the respective fund except for the following programs, which are reported in the schedule of expenditures of federal awards on the cash basis: SNAP Cluster 10.551 & 10.561 Guardianship Assistance Recovery 93.090 Temporary Assistance for Needy Families Cluster 93.558 Child Support Enforcement 93.563 Medical Assistance 93.778 CCDF Cluster 93.575 & 93.596 Stephanie Tubbs Jones Child Welfare Services Program 93.645 Foster Care Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Elder Abuse Prevention Interventions Program 93.747 When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected to not use the 10% de minimus indirect cost rate on the major programs, as allowed under the Uniform Guidance The County has elected to not use the 10% de minimus indirect cost rate on the major programs, as allowed under the Uniform Guidance.
Title: NOTE D – HUMAN SERVICE PROGRAMS Accounting Policies: The County’s summary of significant accounting policies is presented in Note 1 in the County’s basic financial statements. Amounts reported in the Schedule are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on the accrual basis at the time liabilities are incurred and all eligibility requirements are met, depending on the basis of accounting used by the respective fund except for the following programs, which are reported in the schedule of expenditures of federal awards on the cash basis: SNAP Cluster 10.551 & 10.561 Guardianship Assistance Recovery 93.090 Temporary Assistance for Needy Families Cluster 93.558 Child Support Enforcement 93.563 Medical Assistance 93.778 CCDF Cluster 93.575 & 93.596 Stephanie Tubbs Jones Child Welfare Services Program 93.645 Foster Care Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Elder Abuse Prevention Interventions Program 93.747 When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected to not use the 10% de minimus indirect cost rate on the major programs, as allowed under the Uniform Guidance The County’s Department of Human Services operates several federally funded human services programs where benefits are provided to qualified citizens. The benefit distribution method consists of participants receiving benefits using a state-maintained electronic banking card (EBT) instead of the County’s cash disbursements.

Finding Details

Finding 2022-001
Finding 2022-001, Allowable Costs, ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Criteria or Specific Requirements: The Coronavirus State and Local Recovery Funds: Overview of the Final Rule says funds may be used to "provide premium pay to eligible workers performing essential work during the pandemic." Eligible workers are defined as those who are "not exempt from the Fair Labor Standards Act overtime provisions." Condition: The County paid 27 workers premium pay who it has classified as an exempt worker. Cause: The County believed that premium pay could be awarded to all workers. Effect: The total amount paid to these workers was $55,800 in salary and benefits. Questioned Costs: None, as the County has adequate costs under the standard allowance to substitute for these costs. Identification As A Repeat Finding: 2021-002 Recommendation: The County should recompute special pay and remove exempt workers. The County is receiving funds under the standard allowance of $10 million. Those costs should be substituted for other government services’ costs. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
Finding 2022-002
Procurement, ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Or Specific Requirement: The County’s procurement policy requires formal bids for any purchases in excess of $5,000. Condition: The County purchased various equipment over $5,000 with a total cost of $181,424. There was no documentation that the formal bid process was completed nor was there any documentation that, due to the nature of the purchase, this was a sole source purchase. Cause: The transaction was discussed in the work study session with the appropriate staff. Those discussions were not memorialized in the Board of County Commissioner minutes. Effect: It is not possible to determine if the County received the best price possible for these goods. Questioned Costs: None Identification As A Repeat Finding: 2021-003 Recommendation: Any discussions related to federal or grant funding which occur in an informal meeting or setting should be fully discussed in a more formal setting. All information related to procurement using grant funding should be described when the formal approval is completed in the Board of County Commissioner minutes. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
Finding 2022-003
Finding 2022-003. Procurement. ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Or Specific Requirement: Suspension and Debarment, Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: The County did not perform any procedures to determine that SLFRF funds were not used to enter into contracts or subawards with parties that are debarred, suspended or otherwise excluded from participation in Federal assistance programs. Cause: The County did not follow its formal policy which requires departments to perform suspension or debarment procedures over vendors and beneficiaries that the City contracts with using federal funds. Effect: The County could be contracting or providing funding to vendors and beneficiaries that are prohibited from working on projects which are or receiving federal funds. Questioned Costs: None. Identification As A Repeat Finding: 2021-004. Recommendation: The County should follow its procurement policy and ensure that vendors and beneficiaries of SLFRF funds are not suspended or debarred. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
Finding 2022-001
Finding 2022-001, Allowable Costs, ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Criteria or Specific Requirements: The Coronavirus State and Local Recovery Funds: Overview of the Final Rule says funds may be used to "provide premium pay to eligible workers performing essential work during the pandemic." Eligible workers are defined as those who are "not exempt from the Fair Labor Standards Act overtime provisions." Condition: The County paid 27 workers premium pay who it has classified as an exempt worker. Cause: The County believed that premium pay could be awarded to all workers. Effect: The total amount paid to these workers was $55,800 in salary and benefits. Questioned Costs: None, as the County has adequate costs under the standard allowance to substitute for these costs. Identification As A Repeat Finding: 2021-002 Recommendation: The County should recompute special pay and remove exempt workers. The County is receiving funds under the standard allowance of $10 million. Those costs should be substituted for other government services’ costs. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
Finding 2022-002
Procurement, ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Or Specific Requirement: The County’s procurement policy requires formal bids for any purchases in excess of $5,000. Condition: The County purchased various equipment over $5,000 with a total cost of $181,424. There was no documentation that the formal bid process was completed nor was there any documentation that, due to the nature of the purchase, this was a sole source purchase. Cause: The transaction was discussed in the work study session with the appropriate staff. Those discussions were not memorialized in the Board of County Commissioner minutes. Effect: It is not possible to determine if the County received the best price possible for these goods. Questioned Costs: None Identification As A Repeat Finding: 2021-003 Recommendation: Any discussions related to federal or grant funding which occur in an informal meeting or setting should be fully discussed in a more formal setting. All information related to procurement using grant funding should be described when the formal approval is completed in the Board of County Commissioner minutes. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
Finding 2022-003
Finding 2022-003. Procurement. ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Or Specific Requirement: Suspension and Debarment, Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: The County did not perform any procedures to determine that SLFRF funds were not used to enter into contracts or subawards with parties that are debarred, suspended or otherwise excluded from participation in Federal assistance programs. Cause: The County did not follow its formal policy which requires departments to perform suspension or debarment procedures over vendors and beneficiaries that the City contracts with using federal funds. Effect: The County could be contracting or providing funding to vendors and beneficiaries that are prohibited from working on projects which are or receiving federal funds. Questioned Costs: None. Identification As A Repeat Finding: 2021-004. Recommendation: The County should follow its procurement policy and ensure that vendors and beneficiaries of SLFRF funds are not suspended or debarred. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.