FAC Explorer

Audit 31120

FY End
2022-12-31
Total Expended
$6.90M
Findings
0
Programs
22
Organization: Logan County, Colorado (CO)
Year: 2022 Accepted: 2023-07-17
Auditor: Lauer Szabo & Associates PC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $858,853 Yes 0
93.658 Foster Care_title IV-E $670,208 - 0
93.568 Low-Income Home Energy Assistance $576,864 - 0
93.659 Adoption Assistance $410,104 - 0
93.778 Medical Assistance Program $360,288 - 0
93.575 Child Care and Development Block Grant $327,341 - 0
93.563 Child Support Enforcement $311,466 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $124,539 - 0
93.667 Social Services Block Grant $87,306 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $75,817 - 0
93.090 Guardianship Assistance $61,953 - 0
97.042 Emergency Management Performance Grants $38,832 - 0
15.611 Wildlife Restoration and Basic Hunter Education $28,673 - 0
10.551 Supplemental Nutrition Assistance Program $25,881 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,678 Yes 0
16.607 Bulletproof Vest Partnership Program $5,949 - 0
93.747 Elder Abuse Prevention Interventions Program $3,621 - 0
15.626 Enhanced Hunter Education and Safety Program $3,600 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2,698 - 0
20.205 Highway Planning and Construction $730 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $89 - 0
21.019 Coronavirus Relief Fund $-98 - 0

Contacts

Name Title Type
UJT5V7UYNJ24 Debbie Unrein Auditee
9705220880 Scott Szabo Auditor
No contacts on file

Notes to SEFA

Title: Note A Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual or full accrual basis of accounting, as appropriate. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statement(s) of the federal program. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Logan County, Colorado under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Logan County, Colorado, it is not intended to and does not present the financial position, changes in net position, or cash flows of Logan County, Colorado
Title: Note D Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual or full accrual basis of accounting, as appropriate. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statement(s) of the federal program. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Logan County, Colorado did not pass through any federal grants to subrecipients.