FAC Explorer

Audit 311060

FY End
2023-09-30
Total Expended
$4.85M
Findings
2
Programs
13
Organization: Shoshone County (ID)
Year: 2023 Accepted: 2024-06-28
Auditor: Hayden Ross PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404541 2023-002 Significant Deficiency - I
980983 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.665 Schools and Roads - Grants to States $1.44M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.15M Yes 1
21.032 Local Assitance and Tribal Consistancy Fund $883,894 Yes 0
15.226 Payments in Lieu of Taxes $564,443 - 0
10.666 Schools and Roads - Grants to Counties $267,727 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $230,878 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $111,977 - 0
16.588 Violence Against Women Formula Grants $67,228 - 0
97.067 Homeland Security Grant Program $37,934 - 0
20.106 Airport Improvement Program $31,000 - 0
97.042 Emergency Management Performance Grants $25,170 - 0
10.697 State & Private Forestry Hazardous Fuel Reduction Program $6,686 - 0
10.664 Cooperative Forestry Assistance $3,658 - 0

Contacts

Name Title Type
EKP5ZADMQLB9 Peggy White Auditee
2087521264 Tony Matson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Shoshone 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 Shoshone County, Idaho, it is not intended to and does not present the financial position, changes in net position, or cash flows of Shoshone County, Idaho. De Minimis Rate Used: N Rate Explanation: Shoshone County, Idaho has elected not to use the 10 percent de minimis indirect costs rate as allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Shoshone 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 Shoshone County, Idaho, it is not intended to and does not present the financial position, changes in net position, or cash flows of Shoshone County, Idaho.
Title: NOTE 2 Summary of Significant Accounting Policies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Shoshone 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 Shoshone County, Idaho, it is not intended to and does not present the financial position, changes in net position, or cash flows of Shoshone County, Idaho. De Minimis Rate Used: N Rate Explanation: Shoshone County, Idaho has elected not to use the 10 percent de minimis indirect costs rate as allowed under Uniform Guidance. 2.      Pass-through entity identifying numbers are presented were available. 3.      Shoshone County, Idaho has elected not to use the 10 percent de minimis indirect costs rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-002
Criteria The non-federal entity must have and use documented procurement procedures, consistent with the standards of §§ 200.317, §§ 200.318, and §§ 200.319 when procuring the acquisition of property or services under a Federal award or subaward. Condition The County approved a contract to be paid for with federal awards without following 2CFR200.320(b), formal procurement methods, as the contract exceed the use of 2CFR200.320(a), informal procurement methods. Cause The County was not aware of the formal procurement method requirement for Federal awards. Effect The County was out of complaince with 2CFR200.320, Methods of Procurement to be Followed. Questioned Costs $431,191 Perspective Information The County has a written Federal procurement policy in accordance with 2CFR200.317 through 200.327. The County received COVID related Federal award funds and due to the inexperience and lack of guidance on the use and compliance requirements of the award, did not procure a project in accordance with the 2CFR200.320. Identification of Repeat Findings This is not a repeat finding. Recommendation We recommend the County receive additional training related to procurement activities and expand the County's internal controls related to Federal awards. Views of Responsible Officials We agree with the audit findings and are taking corrective action to train Grant Administrators, elected officials and employees on the procurement standards related to Federal awards.
Finding 2023-002
Criteria The non-federal entity must have and use documented procurement procedures, consistent with the standards of §§ 200.317, §§ 200.318, and §§ 200.319 when procuring the acquisition of property or services under a Federal award or subaward. Condition The County approved a contract to be paid for with federal awards without following 2CFR200.320(b), formal procurement methods, as the contract exceed the use of 2CFR200.320(a), informal procurement methods. Cause The County was not aware of the formal procurement method requirement for Federal awards. Effect The County was out of complaince with 2CFR200.320, Methods of Procurement to be Followed. Questioned Costs $431,191 Perspective Information The County has a written Federal procurement policy in accordance with 2CFR200.317 through 200.327. The County received COVID related Federal award funds and due to the inexperience and lack of guidance on the use and compliance requirements of the award, did not procure a project in accordance with the 2CFR200.320. Identification of Repeat Findings This is not a repeat finding. Recommendation We recommend the County receive additional training related to procurement activities and expand the County's internal controls related to Federal awards. Views of Responsible Officials We agree with the audit findings and are taking corrective action to train Grant Administrators, elected officials and employees on the procurement standards related to Federal awards.