FAC Explorer

Audit 315378

FY End
2023-12-31
Total Expended
$63.04M
Findings
6
Programs
44
Organization: Douglas County Government (CO)
Year: 2023 Accepted: 2024-07-17
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478710 2023-002 Significant Deficiency - AB
478711 2023-002 Significant Deficiency - AB
478712 2023-002 Significant Deficiency - AB
1055152 2023-002 Significant Deficiency - AB
1055153 2023-002 Significant Deficiency - AB
1055154 2023-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus Local Fiscal Recovery Funds (arpa) $8.81M Yes 0
93.575 Child Care and Development Block Grant $2.81M Yes 0
95.001 High Intensity Drug Trafficking Areas Program $2.57M - 0
93.658 Foster Care_title IV-E $2.18M - 0
93.778 Medical Assistance Program $2.06M Yes 0
93.558 Temporary Assistance for Needy Families $1.78M - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.50M Yes 0
21.023 Covid-19 Emergency Rental Assistance $1.32M Yes 0
93.563 Child Support Enforcement $1.23M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $946,769 - 0
93.667 Social Services Block Grant $831,913 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $714,702 Yes 0
93.323 Covid 19 - Epidemiology and Laboratory Capacity for Infectious Diseases $546,066 - 0
93.659 Adoption Assistance $541,899 - 0
97.067 2022 State Homeland Security Program $435,100 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $383,042 - 0
21.027 Covid-19 American Rescue Plan Act $349,587 Yes 0
20.205 Highway Planning and Construction $292,000 Yes 1
21.027 Covid-19 County Behavioral Health $160,353 Yes 0
93.569 Community Services Block Grant $153,425 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $138,252 - 0
93.268 Immunization and Vaccines for Children $131,125 - 0
93.994 Maternal and Child Health Services Block Grant to the States $121,775 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Ph Crisis Response $70,649 - 0
21.027 Covid-19 American Rescue Plan Act-County Behavioral Health $70,498 Yes 0
16.922 Equitable Sharing Program $64,862 - 0
93.575 Early Childhood Development Grant - Ccdf Discretionary $55,497 Yes 0
93.575 Child Care and Development Block Grant -Early Childhood Development - Health Dept $42,969 Yes 0
10.551 Supplemental Nutrition Assistance Program (snap) $32,814 - 0
21.027 Covid-19 Hb 22-1281 Children, Youth and Family Services $20,310 Yes 0
20.616 National Priority Safety Programs $15,963 - 0
93.940 Hiv Prevention Activities_health Department Based $15,230 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $13,276 - 0
93.317 Emerging Infections Programs $12,958 - 0
93.090 Guardianship Assistance $12,715 - 0
21.027 Covid-19 Emerging and Expanding Child Care $9,468 Yes 0
93.069 Public Health Emergency Preparedness $7,907 - 0
97.067 2020 State Homeland Security Program $6,995 - 0
16.741 Dna Backlog Reduction Program $6,659 - 0
93.747 Covid 19-Elder Abuse Prevention Intervention Program (crf) $6,335 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $5,594 - 0
10.551 Supplemental Nutrition Assistance Program (snap) Outreach $3,055 - 0
14.231 Emergency Solutions Grant (esg) $79 - 0
93.472 Title IV-E Prevention Program $23 - 0

Contacts

Name Title Type
LXE5XEA44AH6 Christie Guthrie Auditee
3036636227 Lisa Horn 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 2 in the County’s basic financial statements. Governmental fund types account for the County’s federal grant activity. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for the following programs which are reported in the schedule of expenditures of federal awards in a manner prescribed by the State of Colorado: (see table) 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 not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Douglas County, Colorado (the County) under programs of the federal government for the year ended December 31, 2023. 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 2 in the County’s basic financial statements. Governmental fund types account for the County’s federal grant activity. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for the following programs which are reported in the schedule of expenditures of federal awards in a manner prescribed by the State of Colorado: (see table) 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 not elected to use the 10% de minimis cost rate. The County’s summary of significant accounting policies is presented in Note 2 in the County’s basic financial statements. Governmental fund types account for the County’s federal grant activity. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for the following programs which are reported in the schedule of expenditures of federal awards in a manner prescribed by the State of Colorado: (see table) 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 2 in the County’s basic financial statements. Governmental fund types account for the County’s federal grant activity. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for the following programs which are reported in the schedule of expenditures of federal awards in a manner prescribed by the State of Colorado: (see table) 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 not elected to use the 10% de minimis cost rate. The County has not elected to use the 10% de minimis cost rate.
Title: Note D – Human Service Programs Accounting Policies: The County’s summary of significant accounting policies is presented in Note 2 in the County’s basic financial statements. Governmental fund types account for the County’s federal grant activity. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for the following programs which are reported in the schedule of expenditures of federal awards in a manner prescribed by the State of Colorado: (see table) 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 not elected to use the 10% de minimis cost rate. 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. The Colorado Department of Human Services provided total EBT authorizations to qualified citizens in the County, in the amount of $33,687,056 of which $26,011,202 is the federal share. The revenue and expenditures associated with these federal programs are not recognized in the County’s basic financial statements.

Finding Details

Finding 2023-002
Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 20.205 - Highway Planning and Construction Department of Transportation, Passed-through Colorado Department of Transportation Award Number - SHO-105A-016, Award Year 2022Award Number - 22-HA1-XC-00228, Award Year 2022 Criteria: According to 2 CFR Part 200.303 - The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: During testing, we noted that two transactions totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Questioned Costs: None. Context: We tested 4 of the 15 nonpayroll transactions for the grants identified above and noted two instance in which 2022 activities were included as expenditures on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The tested population covered expenditures of $7.0 million and the total population of expenditures were approximately $32.2 million. A non-statistical sampling methodology was used to select the sample. Effect: The County did not have adequate internal controls in place over the Highway Planning and Construction program, which resulted in a 2022 expense being reported in 2023. Cause: Grant management at the County is decentralized and thus departments are responsible for providing the required information to the County's Department of Finance to facilitate the preparation of the SEFA. The Engineering Department did not provide the Department of Finance all business units being used for grant activity or pending journal entries to record grant activity. Identification as a repeat finding: Not Applicable Recommendation: We recommend the County revise their internal process to require all grant agreements be provided to the Department of Finance at the time the agreement is signed. In addition, we recommend the Engineering Department complete monthly reconciliations over all grants which should then be subsequently provided to the Department of Finance for final review. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2023-002
Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 20.205 - Highway Planning and Construction Department of Transportation, Passed-through Colorado Department of Transportation Award Number - SHO-105A-016, Award Year 2022Award Number - 22-HA1-XC-00228, Award Year 2022 Criteria: According to 2 CFR Part 200.303 - The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: During testing, we noted that two transactions totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Questioned Costs: None. Context: We tested 4 of the 15 nonpayroll transactions for the grants identified above and noted two instance in which 2022 activities were included as expenditures on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The tested population covered expenditures of $7.0 million and the total population of expenditures were approximately $32.2 million. A non-statistical sampling methodology was used to select the sample. Effect: The County did not have adequate internal controls in place over the Highway Planning and Construction program, which resulted in a 2022 expense being reported in 2023. Cause: Grant management at the County is decentralized and thus departments are responsible for providing the required information to the County's Department of Finance to facilitate the preparation of the SEFA. The Engineering Department did not provide the Department of Finance all business units being used for grant activity or pending journal entries to record grant activity. Identification as a repeat finding: Not Applicable Recommendation: We recommend the County revise their internal process to require all grant agreements be provided to the Department of Finance at the time the agreement is signed. In addition, we recommend the Engineering Department complete monthly reconciliations over all grants which should then be subsequently provided to the Department of Finance for final review. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2023-002
Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 20.205 - Highway Planning and Construction Department of Transportation, Passed-through Colorado Department of Transportation Award Number - SHO-105A-016, Award Year 2022Award Number - 22-HA1-XC-00228, Award Year 2022 Criteria: According to 2 CFR Part 200.303 - The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: During testing, we noted that two transactions totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Questioned Costs: None. Context: We tested 4 of the 15 nonpayroll transactions for the grants identified above and noted two instance in which 2022 activities were included as expenditures on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The tested population covered expenditures of $7.0 million and the total population of expenditures were approximately $32.2 million. A non-statistical sampling methodology was used to select the sample. Effect: The County did not have adequate internal controls in place over the Highway Planning and Construction program, which resulted in a 2022 expense being reported in 2023. Cause: Grant management at the County is decentralized and thus departments are responsible for providing the required information to the County's Department of Finance to facilitate the preparation of the SEFA. The Engineering Department did not provide the Department of Finance all business units being used for grant activity or pending journal entries to record grant activity. Identification as a repeat finding: Not Applicable Recommendation: We recommend the County revise their internal process to require all grant agreements be provided to the Department of Finance at the time the agreement is signed. In addition, we recommend the Engineering Department complete monthly reconciliations over all grants which should then be subsequently provided to the Department of Finance for final review. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2023-002
Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 20.205 - Highway Planning and Construction Department of Transportation, Passed-through Colorado Department of Transportation Award Number - SHO-105A-016, Award Year 2022Award Number - 22-HA1-XC-00228, Award Year 2022 Criteria: According to 2 CFR Part 200.303 - The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: During testing, we noted that two transactions totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Questioned Costs: None. Context: We tested 4 of the 15 nonpayroll transactions for the grants identified above and noted two instance in which 2022 activities were included as expenditures on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The tested population covered expenditures of $7.0 million and the total population of expenditures were approximately $32.2 million. A non-statistical sampling methodology was used to select the sample. Effect: The County did not have adequate internal controls in place over the Highway Planning and Construction program, which resulted in a 2022 expense being reported in 2023. Cause: Grant management at the County is decentralized and thus departments are responsible for providing the required information to the County's Department of Finance to facilitate the preparation of the SEFA. The Engineering Department did not provide the Department of Finance all business units being used for grant activity or pending journal entries to record grant activity. Identification as a repeat finding: Not Applicable Recommendation: We recommend the County revise their internal process to require all grant agreements be provided to the Department of Finance at the time the agreement is signed. In addition, we recommend the Engineering Department complete monthly reconciliations over all grants which should then be subsequently provided to the Department of Finance for final review. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2023-002
Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 20.205 - Highway Planning and Construction Department of Transportation, Passed-through Colorado Department of Transportation Award Number - SHO-105A-016, Award Year 2022Award Number - 22-HA1-XC-00228, Award Year 2022 Criteria: According to 2 CFR Part 200.303 - The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: During testing, we noted that two transactions totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Questioned Costs: None. Context: We tested 4 of the 15 nonpayroll transactions for the grants identified above and noted two instance in which 2022 activities were included as expenditures on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The tested population covered expenditures of $7.0 million and the total population of expenditures were approximately $32.2 million. A non-statistical sampling methodology was used to select the sample. Effect: The County did not have adequate internal controls in place over the Highway Planning and Construction program, which resulted in a 2022 expense being reported in 2023. Cause: Grant management at the County is decentralized and thus departments are responsible for providing the required information to the County's Department of Finance to facilitate the preparation of the SEFA. The Engineering Department did not provide the Department of Finance all business units being used for grant activity or pending journal entries to record grant activity. Identification as a repeat finding: Not Applicable Recommendation: We recommend the County revise their internal process to require all grant agreements be provided to the Department of Finance at the time the agreement is signed. In addition, we recommend the Engineering Department complete monthly reconciliations over all grants which should then be subsequently provided to the Department of Finance for final review. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2023-002
Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 20.205 - Highway Planning and Construction Department of Transportation, Passed-through Colorado Department of Transportation Award Number - SHO-105A-016, Award Year 2022Award Number - 22-HA1-XC-00228, Award Year 2022 Criteria: According to 2 CFR Part 200.303 - The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: During testing, we noted that two transactions totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Questioned Costs: None. Context: We tested 4 of the 15 nonpayroll transactions for the grants identified above and noted two instance in which 2022 activities were included as expenditures on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The tested population covered expenditures of $7.0 million and the total population of expenditures were approximately $32.2 million. A non-statistical sampling methodology was used to select the sample. Effect: The County did not have adequate internal controls in place over the Highway Planning and Construction program, which resulted in a 2022 expense being reported in 2023. Cause: Grant management at the County is decentralized and thus departments are responsible for providing the required information to the County's Department of Finance to facilitate the preparation of the SEFA. The Engineering Department did not provide the Department of Finance all business units being used for grant activity or pending journal entries to record grant activity. Identification as a repeat finding: Not Applicable Recommendation: We recommend the County revise their internal process to require all grant agreements be provided to the Department of Finance at the time the agreement is signed. In addition, we recommend the Engineering Department complete monthly reconciliations over all grants which should then be subsequently provided to the Department of Finance for final review. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.