FAC Explorer

Audit 319311

FY End
2022-12-31
Total Expended
$11.02M
Findings
4
Programs
31
Organization: Fremont County, Colorado (CO)
Year: 2022 Accepted: 2024-09-11
Auditor: Logan and Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496402 2022-004 Significant Deficiency - I
496403 2022-003 - - L
1072844 2022-004 Significant Deficiency - I
1072845 2022-003 - - L

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $1.39M - 0
93.658 Foster Care_title IV-E $1.07M - 0
93.778 Medical Assistance Program $866,027 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $682,598 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $629,193 - 0
93.563 Child Support Enforcement $580,777 - 0
93.575 Child Care and Development Block Grant $388,815 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $377,463 - 0
93.659 Adoption Assistance $300,253 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $291,850 - 0
93.268 Immunization Cooperative Agreements $200,321 - 0
93.667 Social Services Block Grant $194,862 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $138,405 - 0
10.665 Schools and Roads - Grants to States $121,733 - 0
15.437 Minerals Leasing Act $109,994 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $89,752 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $77,946 - 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $50,288 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $49,573 - 0
20.205 Highway Planning and Construction $47,778 - 0
93.994 Maternal and Child Health Services Block Grant to the States $46,663 - 0
97.042 Emergency Management Performance Grants $46,381 - 0
15.230 Invasive and Noxious Plant Management $44,169 - 0
93.069 Public Health Emergency Preparedness $32,406 - 0
16.575 Crime Victim Assistance $29,910 - 0
97.067 Homeland Security Grant Program $22,000 - 0
10.551 Supplemental Nutrition Assistance Program $21,421 - 0
93.090 Guardianship Assistance $18,249 - 0
93.747 Elder Abuse Prevention Interventions Program $8,075 - 0
93.103 Food and Drug Administration_research $6,435 - 0
93.568 Low-Income Home Energy Assistance $3,676 - 0

Contacts

Name Title Type
SAQHKJ93MDG5 Shawn Sutton Auditee
7192767353 Kyle Logan Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of and the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: Fremont County used rate identified in the indirect rate cost proposal. The Schedule of Expenditures of Federal Awards includes the federal grant activity of the County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of and the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
Title: Sub-recipients Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of and the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: Fremont County used rate identified in the indirect rate cost proposal. For the year ended December 31, 2022, the County passed-through federal awards to subrecipients as follows: "See the Notes to the SEFA for table"
Title: De minimus Cost Rate Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of and the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: Fremont County used rate identified in the indirect rate cost proposal. The County did not use the 10% de minimus cost rate.

Finding Details

Finding 2022-004
CRITERIA: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.205 and Appendix II to § 200 requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. CONDITION: The County did not have procedures in place for verifying that recipients of the Coronavirus State and Local Fiscal Recovery Funds were not suspended or debarred from receiving Federal funds before warrants were issued to County businesses, residents or other organizations. CONTEXT: During the performance of our audit procedures, we found that the County did not verify potential recipients of the CSLR Funds to either: 1) the Excluded Parties List System in SAM or 2) received signed affirmation from the recipient that they were not suspended or debarred from receiving Federal funds, before disbursing the funds to the recipients. EFFECT: There is a risk that Federal award program dollars received by the County were disbursed to recipients that were suspended or debarred from receiving Federal funds. CAUSE: The County overlooked this requirement during the administration of the CSLRF program. QUESTIONED COSTS: Unknown. RECOMMENDATION: We recommend that the County establish a procedure that requires all contractors, individuals or other organizations (collectively “vendors”) be vetted by checking the Excluded Parties List System in SAM or obtain written affirmation from the potential vendor that they are not suspended or debarred from receiving Federal funds. The County should document this verfication in the vendors file. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Finding 2022-003
CRITERIA; Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.502(a) and § 200.510(b) requires the County to determine the amount of Federal awards expenditures during the year and to properly report these expenditures in the schedule of expenditures of federal awards. CONDITION: The County did not have procedures in place for County-wide tracking of all Federal awards received and expended.CONTEXT: During the performance of our audit procedures, we identified that the County failed to report prior year’s expenditures for the year ended December 31, 2021, in the amount of $57,445 related to the Coronavirus Emergency Supplemental Funding Program, ALN/CFDA #16.034. EFFECT: There is a risk that Federal award programs received and spent by the County are not being tracked and properly reported in the schedule of expenditures of federal awards. Therefore, causing the County to be out-of-compliance with the Uniform Guidance reporting requirements. CAUSE: During the year ended December 31, 2021, the individual responsible for compiling the schedule of expenditures of federal awards left the County. It took several months for the County to hire a replacement. Therefore, the County did not have an individual dedicated to take on this task. As a result, this Federal award was not identified and reported on the schedule of expenditures of federal awards for the year ended December 31, 2021. QUESTIONED COSTS: None. RECOMMENDATION: We recommend that the County establish a position in the finance department for identifying and tracking all Federal grant awards received and spent by the County. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Finding 2022-004
CRITERIA: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.205 and Appendix II to § 200 requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. CONDITION: The County did not have procedures in place for verifying that recipients of the Coronavirus State and Local Fiscal Recovery Funds were not suspended or debarred from receiving Federal funds before warrants were issued to County businesses, residents or other organizations. CONTEXT: During the performance of our audit procedures, we found that the County did not verify potential recipients of the CSLR Funds to either: 1) the Excluded Parties List System in SAM or 2) received signed affirmation from the recipient that they were not suspended or debarred from receiving Federal funds, before disbursing the funds to the recipients. EFFECT: There is a risk that Federal award program dollars received by the County were disbursed to recipients that were suspended or debarred from receiving Federal funds. CAUSE: The County overlooked this requirement during the administration of the CSLRF program. QUESTIONED COSTS: Unknown. RECOMMENDATION: We recommend that the County establish a procedure that requires all contractors, individuals or other organizations (collectively “vendors”) be vetted by checking the Excluded Parties List System in SAM or obtain written affirmation from the potential vendor that they are not suspended or debarred from receiving Federal funds. The County should document this verfication in the vendors file. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Finding 2022-003
CRITERIA; Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.502(a) and § 200.510(b) requires the County to determine the amount of Federal awards expenditures during the year and to properly report these expenditures in the schedule of expenditures of federal awards. CONDITION: The County did not have procedures in place for County-wide tracking of all Federal awards received and expended.CONTEXT: During the performance of our audit procedures, we identified that the County failed to report prior year’s expenditures for the year ended December 31, 2021, in the amount of $57,445 related to the Coronavirus Emergency Supplemental Funding Program, ALN/CFDA #16.034. EFFECT: There is a risk that Federal award programs received and spent by the County are not being tracked and properly reported in the schedule of expenditures of federal awards. Therefore, causing the County to be out-of-compliance with the Uniform Guidance reporting requirements. CAUSE: During the year ended December 31, 2021, the individual responsible for compiling the schedule of expenditures of federal awards left the County. It took several months for the County to hire a replacement. Therefore, the County did not have an individual dedicated to take on this task. As a result, this Federal award was not identified and reported on the schedule of expenditures of federal awards for the year ended December 31, 2021. QUESTIONED COSTS: None. RECOMMENDATION: We recommend that the County establish a position in the finance department for identifying and tracking all Federal grant awards received and spent by the County. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.