FAC Explorer

Audit 305405

FY End
2023-09-30
Total Expended
$3.21M
Findings
0
Programs
13
Organization: Latah County, Idaho (ID)
Year: 2023 Accepted: 2024-05-02
Auditor: Hayden Ross PLLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.08M Yes 0
21.032 Local Assitance and Tribal Consistency Fund $325,178 - 0
15.226 Payments in Lieu of Taxes $320,146 - 0
97.042 Emergency Management Performance Grants $162,987 - 0
93.788 Opioid Str $82,429 - 0
97.067 Homeland Security Grant Program $48,215 - 0
10.680 Forest Health Protection $33,465 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $20,592 - 0
20.616 National Priority Safety Programs $17,731 - 0
20.600 State and Community Highway Safety $15,766 - 0
15.904 Historic Preservation Fund Grants-in-Aid $8,728 - 0
16.607 Bulletproof Vest Partnership Program $4,132 - 0
90.404 2018 Hava Election Security Grants $2,755 - 0

Contacts

Name Title Type
U5G4JSRKM8J6 Christine Nauman Auditee
2088832249 Tony Matson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement De Minimis Rate Used: N Rate Explanation: Latah County, Idaho has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Latah County, Idaho, under programs of the federal government for the year ended September 30, 2023. The information in this Schedule 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 Latah County, Idaho, it is not intended to and does not present the financial position, changes in net position, or cash flows of Latah County, Idaho.
Title: NOTE 2 – Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement De Minimis Rate Used: N Rate Explanation: Latah County, Idaho has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. 1. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 2. Pass-through entity identifying numbers are presented were available. 3. Latah County, Idaho has elected not to use the 10 percent de minimis indirect costs rate as allowed under Uniform Guidance.