FAC Explorer

Audit 323338

FY End
2023-12-31
Total Expended
$3.35M
Findings
2
Programs
29
Organization: Conejos County, Colorado (CO)
Year: 2023 Accepted: 2024-09-30
Auditor: Wall Smith Bateman INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501073 2023-003 Significant Deficiency - AB
1077515 2023-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $1.10M Yes 0
93.558 Temporary Assistance for Needy Families $298,024 - 0
10.665 Schools and Roads - Grants to States $281,061 Yes 1
93.658 Foster Care Title IV-E $184,594 - 0
93.778 Medical Assistance Program $137,865 - 0
93.563 Child Support Services $134,626 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $97,142 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $93,566 - 0
93.575 Child Care and Development Block Grant $93,146 - 0
93.659 Adoption Assistance $53,086 - 0
10.569 Emergency Food Assistance Program (food Commodities) $48,464 - 0
93.268 Covid-19 Immunization Cooperative Agreements $43,992 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $36,722 - 0
97.042 Emergency Management Performance Grants $34,259 - 0
93.667 Social Services Block Grant $32,538 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $23,579 - 0
10.565 Commodity Supplemental Food Program $23,546 - 0
93.069 Public Health Emergency Preparedness $21,657 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,065 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $9,910 - 0
93.994 Maternal and Child Health Services Block Grant to the States $9,758 - 0
16.575 Crime Victim Assistance $8,190 - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $5,987 - 0
93.268 Immunization Cooperative Agreements $5,520 - 0
93.747 Covid-19 Elder Abuse Prevention Interventions Program $1,359 - 0
10.561 Covid-19 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1,098 - 0
93.090 Guardianship Assistance $656 - 0
10.551 Supplemental Nutrition Assistance Program $614 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $-3,394 - 0

Contacts

Name Title Type
M17EGYB4UBC5 Tressesa Martinez Auditee
7193765654 Kimberley Temple 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, except for funds passed-through the Colorado Department of Human Services, Department of Public Health and Environment, Department of Health Care Policy and Financing, and Care and Share Food Bank. These funds are reported on the cash basis. 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. Pass-through identifying numbers are presented where available. The County did not elect to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance for the year ended December 31, 2023. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Conejos County, Colorado 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 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 Conejos County, Colorado, it is not intended to and does not present the financial position, changes in net position, or cash flows of Conejos County, Colorado.
Title: FOOD DISTRIBUTION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, except for funds passed-through the Colorado Department of Human Services, Department of Public Health and Environment, Department of Health Care Policy and Financing, and Care and Share Food Bank. These funds are reported on the cash basis. 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. Pass-through identifying numbers are presented where available. The County did not elect to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance for the year ended December 31, 2023. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the Schedule at the fair market value of commodities received and disbursed.

Finding Details

Finding 2023-003
Finding 2023-003: Forest Service Schools and Roads Cluster, Federal Assistance Listing No. 10.665 U.S. Department of Agriculture Passed-through Colorado Department of Treasury Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Grant No.: Title I and III Type of finding: Internal Control (significant deficiency) and Compliance (noncompliance) Criteria: The authorized uses portion of the Title III – County Funds section (16 USC 7141-7144) states that Title III funds shall only be used to 1) carry out activities under the Firewise Communities program, 2) reimburse the County for search and rescue and other emergency services, or 3) develop community wildfire protection plans. Condition: Title III funds were incorrectly included with the Title I funds computation for distribution to the local school districts and the Road and Bridge Fund. Cause: The County does not have a complete system of internal controls to ensure that federal funds are used for allowable purposes. Questioned Costs: None Effect: Title III funds were not separately identified and tracked to ensure compliance with activities allowed or unallowed and allowable costs/cost principles requirements. Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure compliance with the authorized uses portion of the Title III – County Funds section. Management’s Response: See corrective action plan.
Finding 2023-003
Finding 2023-003: Forest Service Schools and Roads Cluster, Federal Assistance Listing No. 10.665 U.S. Department of Agriculture Passed-through Colorado Department of Treasury Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Grant No.: Title I and III Type of finding: Internal Control (significant deficiency) and Compliance (noncompliance) Criteria: The authorized uses portion of the Title III – County Funds section (16 USC 7141-7144) states that Title III funds shall only be used to 1) carry out activities under the Firewise Communities program, 2) reimburse the County for search and rescue and other emergency services, or 3) develop community wildfire protection plans. Condition: Title III funds were incorrectly included with the Title I funds computation for distribution to the local school districts and the Road and Bridge Fund. Cause: The County does not have a complete system of internal controls to ensure that federal funds are used for allowable purposes. Questioned Costs: None Effect: Title III funds were not separately identified and tracked to ensure compliance with activities allowed or unallowed and allowable costs/cost principles requirements. Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure compliance with the authorized uses portion of the Title III – County Funds section. Management’s Response: See corrective action plan.