Audit 315499

FY End
2023-12-31
Total Expended
$26.14M
Findings
0
Programs
16
Organization: El Paso County Public Health (CO)
Year: 2023 Accepted: 2024-07-19
Auditor: Rubin Brown

Organization Exclusion Status:

Checking exclusion status...

Contacts

Name Title Type
CH7RN7SH6E16 Debbie Perry Auditee
7195206719 Ted Williamson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation and Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of El Paso County Public Health (the Department) and is presented on the modified accrual basis of accounting. The informaiton in the accompanying schedule is presented in accordance with the requirements of Title 2 U.S. Code of Fedral Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in the schedule may differ from the amounts presented in, or used in, the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Department has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. The accompanying schedule of expenditures of federal awards includes the federal grant activity of El Paso County Public Health (the Department) and is presented on the modified accrual basis of accounting. The informaiton in the accompanying schedule is presented in accordance with the requirements of Title 2 U.S. Code of Fedral Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in the schedule may differ from the amounts presented in, or used in, the preparation of the basic financial statements.
Title: Noncash Items Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of El Paso County Public Health (the Department) and is presented on the modified accrual basis of accounting. The informaiton in the accompanying schedule is presented in accordance with the requirements of Title 2 U.S. Code of Fedral Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in the schedule may differ from the amounts presented in, or used in, the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Department has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. The Special Supplemental Food Program for Women, Infants, and Children, CFDA No. 10.557, includes $10,753,508 of food vouchers provided to individuals in the Department's service area, as reported by the Colorado Department of Public Health and Environment.
Title: Indirect Costs Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of El Paso County Public Health (the Department) and is presented on the modified accrual basis of accounting. The informaiton in the accompanying schedule is presented in accordance with the requirements of Title 2 U.S. Code of Fedral Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in the schedule may differ from the amounts presented in, or used in, the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Department has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. The Department has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.