FAC Explorer

Audit 318155

FY End
2023-12-31
Total Expended
$19.32M
Findings
6
Programs
38
Organization: Montrose County, Colorado (CO)
Year: 2023 Accepted: 2024-08-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485412 2023-002 Significant Deficiency - E
485413 2023-002 Significant Deficiency - E
485414 2023-002 Significant Deficiency - E
1061854 2023-002 Significant Deficiency - E
1061855 2023-002 Significant Deficiency - E
1061856 2023-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $4.70M Yes 0
15.226 Payments in Lieu of Taxes $3.02M Yes 0
20.106 Mtj Terminal Expansion $1.72M - 0
93.558 Temporary Assistance for Needy Families $1.10M Yes 1
93.658 Foster Care - Title IV -E $1.08M Yes 1
93.568 Low-Income Home Energy Assistance $997,457 Yes 1
93.563 Child Care Development Funds - Discretionary Funds $558,109 - 0
93.563 Child Support Enforcement $556,101 - 0
10.561 State Admin Matching Grants for Supplemental Nutrition Program $505,097 - 0
93.778 Medical Assistance Program $481,152 - 0
20.205 Blossom Road Bridge $422,095 - 0
93.778 Medical Assistance Program - Single Entry Point $365,330 - 0
93.659 Adoption Assistance $309,148 - 0
10.557 Women, Infants, and Children Program $299,669 - 0
14.228 Housing Emergency Recovery Act - Community Development Block Grant $290,000 - 0
10.665 Title I - Secure Rural School Funding $265,790 - 0
93.596 Child Care Development Funds $152,813 - 0
20.106 Airport Rescue Program $134,950 - 0
93.667 Social Services Block Grant $93,300 - 0
93.645 Child Welfare Services $64,315 - 0
97.042 Covid-19 - Emergency Management Performance Grant $61,205 - 0
93.994 Maternal & Child Health Services Block Grants to States - Kid's Thrive $44,719 - 0
15.437 Minerals Leasing Act $40,909 - 0
93.090 Guardianship Assistance $37,170 - 0
97.090 Law Enforcement Officer Reimbursement Agreement Program $36,148 - 0
93.069 Public Health Emergency Preparedness $33,838 - 0
16.575 Victims of Crime Act $29,762 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $27,499 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $20,081 - 0
93.268 Immunization Cooperative Agreements $17,869 - 0
21.027 Cma Retention and Start Up Grants $9,910 - 0
93.674 Chafee Foster Care Independence (iv-E) $9,608 - 0
93.747 Elder Abuse Prevention Interventions $9,588 - 0
90.404 Hava Election Security Grant $9,043 - 0
93.556 Promoting Safe and Stable Families Program $4,266 - 0
10.551 Federal Incentives for Food Stamp Program $3,945 - 0
93.977 Std Prevention and Control Grants $2,000 - 0
93.323 Epidemiology & Laboratory Capacity for Infectious Diseases (elc) $1,254 - 0

Contacts

Name Title Type
QUHRBTK1GZM8 Cindy Dunlap Auditee
9702525077 Paul Niedermuller Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Amounts reported in the schedule of expenditures of federal awards are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on an accrual basis at the time liabilities are incurred and all eligibility requirements are met, except in the following programs, which are reported in the Schedule of Expenditures of Federal Awards on the cash basis: Federal Incentives for Food Stamp Program 10.551 Supplemental Nutrition Program 10.561 Women, Infants, and Children Program 10.557 Guardianship Assistance 93.090 Promoting Safe and Stable Families Program 93.556 Temporary Assistance for Needy Families 93.558 Child Support Enforcement 93.563 Low-Income Home Energy Assistance 93.568 Child Care & Development Block Grant Cluster 93.575, 93.596 Child Welfare Services 93.645 Foster Care – Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Chafee Foster Care Independence (IV-E) 93.674 Elder Abuse Prevention Interventions 93.747 Medicaid Cluster 93.778 De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Montrose County, Colorado (the County) under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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, changes in net position, or cash flows of the County.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Amounts reported in the schedule of expenditures of federal awards are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on an accrual basis at the time liabilities are incurred and all eligibility requirements are met, except in the following programs, which are reported in the Schedule of Expenditures of Federal Awards on the cash basis: Federal Incentives for Food Stamp Program 10.551 Supplemental Nutrition Program 10.561 Women, Infants, and Children Program 10.557 Guardianship Assistance 93.090 Promoting Safe and Stable Families Program 93.556 Temporary Assistance for Needy Families 93.558 Child Support Enforcement 93.563 Low-Income Home Energy Assistance 93.568 Child Care & Development Block Grant Cluster 93.575, 93.596 Child Welfare Services 93.645 Foster Care – Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Chafee Foster Care Independence (IV-E) 93.674 Elder Abuse Prevention Interventions 93.747 Medicaid Cluster 93.778 De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Amounts reported in the schedule of expenditures of federal awards are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on an accrual basis at the time liabilities are incurred and all eligibility requirements are met, except in the following programs, which are reported in the Schedule of Expenditures of Federal Awards on the cash basis:
Title: INDIRECT COST RATE Accounting Policies: Amounts reported in the schedule of expenditures of federal awards are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on an accrual basis at the time liabilities are incurred and all eligibility requirements are met, except in the following programs, which are reported in the Schedule of Expenditures of Federal Awards on the cash basis: Federal Incentives for Food Stamp Program 10.551 Supplemental Nutrition Program 10.561 Women, Infants, and Children Program 10.557 Guardianship Assistance 93.090 Promoting Safe and Stable Families Program 93.556 Temporary Assistance for Needy Families 93.558 Child Support Enforcement 93.563 Low-Income Home Energy Assistance 93.568 Child Care & Development Block Grant Cluster 93.575, 93.596 Child Welfare Services 93.645 Foster Care – Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Chafee Foster Care Independence (IV-E) 93.674 Elder Abuse Prevention Interventions 93.747 Medicaid Cluster 93.778 De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. he County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NONCASH PROGRAMS Accounting Policies: Amounts reported in the schedule of expenditures of federal awards are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on an accrual basis at the time liabilities are incurred and all eligibility requirements are met, except in the following programs, which are reported in the Schedule of Expenditures of Federal Awards on the cash basis: Federal Incentives for Food Stamp Program 10.551 Supplemental Nutrition Program 10.561 Women, Infants, and Children Program 10.557 Guardianship Assistance 93.090 Promoting Safe and Stable Families Program 93.556 Temporary Assistance for Needy Families 93.558 Child Support Enforcement 93.563 Low-Income Home Energy Assistance 93.568 Child Care & Development Block Grant Cluster 93.575, 93.596 Child Welfare Services 93.645 Foster Care – Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Chafee Foster Care Independence (IV-E) 93.674 Elder Abuse Prevention Interventions 93.747 Medicaid Cluster 93.778 De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. he County receives noncash vouchers and assistance. These amounts are neither recorded in the financial statements nor in the schedule of expenditures of federal awards. Noncash award programs include the following: 10.557 Special Supplemental Nutrition Program WIC 721,042
Title: OTHER INFORMATION Accounting Policies: Amounts reported in the schedule of expenditures of federal awards are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on an accrual basis at the time liabilities are incurred and all eligibility requirements are met, except in the following programs, which are reported in the Schedule of Expenditures of Federal Awards on the cash basis: Federal Incentives for Food Stamp Program 10.551 Supplemental Nutrition Program 10.561 Women, Infants, and Children Program 10.557 Guardianship Assistance 93.090 Promoting Safe and Stable Families Program 93.556 Temporary Assistance for Needy Families 93.558 Child Support Enforcement 93.563 Low-Income Home Energy Assistance 93.568 Child Care & Development Block Grant Cluster 93.575, 93.596 Child Welfare Services 93.645 Foster Care – Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Chafee Foster Care Independence (IV-E) 93.674 Elder Abuse Prevention Interventions 93.747 Medicaid Cluster 93.778 De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The County participates in the Food Assistance Benefits/EBT program under ALN 10.551. The County performs some administrative duties on behalf of the State. The State distributed $11,171,475 in benefits which are not reflected on the schedule of expenditures of federal awards for the County as the program’s compliance requirements are the responsibility of the State.

Finding Details

Finding 2023-002
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure terminated employees are removed from the State system within a reasonable timeframe. Condition: During our testing, we noted 2 employees out of 6 tested, who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe after employment change at the County. Questioned costs: No known questioned costs. Context: During our testing over terminated users within CBMS, we noted the County did not have a compensating control in place to ensure that employees were removed from CBMS after the change in employment occurred. One employee was separated from the County in 2022, requested by the County to the State to be removed from CBMS in 2022, but was not removed from CBMS until 2023. The County did not check the employee was properly removed from the system until 2023. The second employee was terminated from the County in 2023 and was not requested by the County to the State to be removed from CBMS until 2024. Cause: The County did not have a compensating control to ensure that State accounts are offboarded when employees separate from the County or change departments that do not require them to keep their CBMS access. Effect: Employees who are terminated or no longer require access to the system, who continue to have access after termination could make changes within CBMS that impact the County’s financials and spending. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County implement a control to ensure the State accounts are offboarded when employees separate employment or move departments that do not require them to keep CBMS access. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure terminated employees are removed from the State system within a reasonable timeframe. Condition: During our testing, we noted 2 employees out of 6 tested, who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe after employment change at the County. Questioned costs: No known questioned costs. Context: During our testing over terminated users within CBMS, we noted the County did not have a compensating control in place to ensure that employees were removed from CBMS after the change in employment occurred. One employee was separated from the County in 2022, requested by the County to the State to be removed from CBMS in 2022, but was not removed from CBMS until 2023. The County did not check the employee was properly removed from the system until 2023. The second employee was terminated from the County in 2023 and was not requested by the County to the State to be removed from CBMS until 2024. Cause: The County did not have a compensating control to ensure that State accounts are offboarded when employees separate from the County or change departments that do not require them to keep their CBMS access. Effect: Employees who are terminated or no longer require access to the system, who continue to have access after termination could make changes within CBMS that impact the County’s financials and spending. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County implement a control to ensure the State accounts are offboarded when employees separate employment or move departments that do not require them to keep CBMS access. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure terminated employees are removed from the State system within a reasonable timeframe. Condition: During our testing, we noted 2 employees out of 6 tested, who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe after employment change at the County. Questioned costs: No known questioned costs. Context: During our testing over terminated users within CBMS, we noted the County did not have a compensating control in place to ensure that employees were removed from CBMS after the change in employment occurred. One employee was separated from the County in 2022, requested by the County to the State to be removed from CBMS in 2022, but was not removed from CBMS until 2023. The County did not check the employee was properly removed from the system until 2023. The second employee was terminated from the County in 2023 and was not requested by the County to the State to be removed from CBMS until 2024. Cause: The County did not have a compensating control to ensure that State accounts are offboarded when employees separate from the County or change departments that do not require them to keep their CBMS access. Effect: Employees who are terminated or no longer require access to the system, who continue to have access after termination could make changes within CBMS that impact the County’s financials and spending. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County implement a control to ensure the State accounts are offboarded when employees separate employment or move departments that do not require them to keep CBMS access. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure terminated employees are removed from the State system within a reasonable timeframe. Condition: During our testing, we noted 2 employees out of 6 tested, who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe after employment change at the County. Questioned costs: No known questioned costs. Context: During our testing over terminated users within CBMS, we noted the County did not have a compensating control in place to ensure that employees were removed from CBMS after the change in employment occurred. One employee was separated from the County in 2022, requested by the County to the State to be removed from CBMS in 2022, but was not removed from CBMS until 2023. The County did not check the employee was properly removed from the system until 2023. The second employee was terminated from the County in 2023 and was not requested by the County to the State to be removed from CBMS until 2024. Cause: The County did not have a compensating control to ensure that State accounts are offboarded when employees separate from the County or change departments that do not require them to keep their CBMS access. Effect: Employees who are terminated or no longer require access to the system, who continue to have access after termination could make changes within CBMS that impact the County’s financials and spending. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County implement a control to ensure the State accounts are offboarded when employees separate employment or move departments that do not require them to keep CBMS access. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure terminated employees are removed from the State system within a reasonable timeframe. Condition: During our testing, we noted 2 employees out of 6 tested, who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe after employment change at the County. Questioned costs: No known questioned costs. Context: During our testing over terminated users within CBMS, we noted the County did not have a compensating control in place to ensure that employees were removed from CBMS after the change in employment occurred. One employee was separated from the County in 2022, requested by the County to the State to be removed from CBMS in 2022, but was not removed from CBMS until 2023. The County did not check the employee was properly removed from the system until 2023. The second employee was terminated from the County in 2023 and was not requested by the County to the State to be removed from CBMS until 2024. Cause: The County did not have a compensating control to ensure that State accounts are offboarded when employees separate from the County or change departments that do not require them to keep their CBMS access. Effect: Employees who are terminated or no longer require access to the system, who continue to have access after termination could make changes within CBMS that impact the County’s financials and spending. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County implement a control to ensure the State accounts are offboarded when employees separate employment or move departments that do not require them to keep CBMS access. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure terminated employees are removed from the State system within a reasonable timeframe. Condition: During our testing, we noted 2 employees out of 6 tested, who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe after employment change at the County. Questioned costs: No known questioned costs. Context: During our testing over terminated users within CBMS, we noted the County did not have a compensating control in place to ensure that employees were removed from CBMS after the change in employment occurred. One employee was separated from the County in 2022, requested by the County to the State to be removed from CBMS in 2022, but was not removed from CBMS until 2023. The County did not check the employee was properly removed from the system until 2023. The second employee was terminated from the County in 2023 and was not requested by the County to the State to be removed from CBMS until 2024. Cause: The County did not have a compensating control to ensure that State accounts are offboarded when employees separate from the County or change departments that do not require them to keep their CBMS access. Effect: Employees who are terminated or no longer require access to the system, who continue to have access after termination could make changes within CBMS that impact the County’s financials and spending. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County implement a control to ensure the State accounts are offboarded when employees separate employment or move departments that do not require them to keep CBMS access. Views of responsible officials: There is no disagreement with the audit finding.