FAC Explorer

Audit 323150

FY End
2023-12-31
Total Expended
$1.05M
Findings
4
Programs
17
Organization: Jackson County, Colorado (CO)
Year: 2023 Accepted: 2024-09-30
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
500385 2023-003 Material Weakness - ABL
500386 2023-002 Material Weakness - P
1076827 2023-003 Material Weakness - ABL
1076828 2023-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $532,467 Yes 2
10.666 Schools and Roads - Grants to States $158,137 - 0
93.069 Public Health Emergency Preparedness $82,123 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $77,384 - 0
93.558 Temporary Assistance for Needy Families $48,931 - 0
93.268 Immunization Cooperative Agreements $32,503 - 0
93.778 Medical Assistance Program $24,455 - 0
93.563 Child Support Services $22,601 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $15,638 - 0
93.658 Foster Care Title IV-E $13,068 - 0
93.667 Social Services Block Grant $5,863 - 0
93.994 Maternal and Child Health Services Block Grant to the States $2,625 - 0
93.659 Adoption Assistance $2,318 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1,837 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $483 - 0
93.575 Child Care and Development Block Grant $253 - 0
93.090 Guardianship Assistance $101 - 0

Contacts

Name Title Type
L3F2GQVNJWE4 Samantha Martin Auditee
9707234660 Russell White Auditor
No contacts on file

Notes to SEFA

Title: Basis Of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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 County 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 (the Schedule) presents the activity of all federal award programs of Jackson County, Colorado (The County), for the year ended December 31, 2023. The information in this Schedule 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 (the 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 assets or cash flows of The County.
Title: Summary Of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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 County has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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.
Title: Indirect Cost Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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 County has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414. The County has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.

Finding Details

Finding 2023-003
Material Weakness, Internal Control Over Compliance, Allowable Costs & Activities, Reporting ALN 21.032: Local Assistance And Tribal Consistency Fund Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Local Assistance and Tribal Consistency Fund (LATCF) was established to provide funding for counties and Tribal governments for revenue enhancement. Recipients are required to determine allowable costs and activities as well as submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition: In our audit, we noted the County did not have a documented review process over the determination of allowable costs and activities or over the submission of the Obligation and Expenditure report. Cause: The County did not have an internal controls process in place over federal grant requirements related to allowable costs and activities and reporting of LATCF expenditures. Effect: Without sufficient documentation and monitoring controls, the County may not timely detect an error in allowable costs and activities or reporting requirements. Identification As A Repeat Finding: N/A Recommendation: We recommend the County improve its internal controls by documenting a review process over allowable costs and activities determinations and over Obligation and Expenditure reports submissions by a person that did not prepare the information related to the key aspects of the report. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-002
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA, and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The County is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate. The County also did not report a program with total expenditures of $158,137. Cause: The County did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Effect: As a result of the errors, the initial SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The County should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects all federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2023-003
Material Weakness, Internal Control Over Compliance, Allowable Costs & Activities, Reporting ALN 21.032: Local Assistance And Tribal Consistency Fund Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Local Assistance and Tribal Consistency Fund (LATCF) was established to provide funding for counties and Tribal governments for revenue enhancement. Recipients are required to determine allowable costs and activities as well as submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition: In our audit, we noted the County did not have a documented review process over the determination of allowable costs and activities or over the submission of the Obligation and Expenditure report. Cause: The County did not have an internal controls process in place over federal grant requirements related to allowable costs and activities and reporting of LATCF expenditures. Effect: Without sufficient documentation and monitoring controls, the County may not timely detect an error in allowable costs and activities or reporting requirements. Identification As A Repeat Finding: N/A Recommendation: We recommend the County improve its internal controls by documenting a review process over allowable costs and activities determinations and over Obligation and Expenditure reports submissions by a person that did not prepare the information related to the key aspects of the report. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-002
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA, and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The County is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate. The County also did not report a program with total expenditures of $158,137. Cause: The County did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Effect: As a result of the errors, the initial SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The County should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects all federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.