FAC Explorer

Audit 33066

FY End
2022-12-31
Total Expended
$1.55M
Findings
2
Programs
30
Organization: Costilla County (CO)
Year: 2022 Accepted: 2023-09-27
Auditor: Wall Smith Bateman INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34201 2022-002 Significant Deficiency - EN
610643 2022-002 Significant Deficiency - EN

Programs

ALN Program Spent Major Findings
93.658 Foster Care_title IV-E $261,452 - 0
93.558 Temporary Assistance for Needy Families (tanf) State Programs $206,415 Yes 1
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $174,633 - 0
93.778 Medical Assistance Program $123,760 - 0
10.569 Emergency Food Assistance Program (food Commodities) $118,769 - 0
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $94,316 - 0
93.268 Immunization Cooperative Agreements $83,037 - 0
10.565 Commodity Supplemental Food Program $81,229 - 0
93.563 Child Support Enforcement $75,464 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $62,767 Yes 0
93.659 Adoption Assistance $47,060 - 0
97.039 Hazard Mitigation Grant $34,361 - 0
97.042 Emergency Management Performance Grants $28,478 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $20,410 - 0
93.069 Public Health Emergency Preparedness $16,907 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $14,504 - 0
93.667 Social Services Block Grant $11,764 - 0
93.575 Child Care and Development Block Grant $11,472 - 0
93.569 Community Services Block Grant $7,943 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $6,258 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $4,098 - 0
93.268 Covid-19 Immunization Cooperative Agreements $3,984 - 0
10.561 Covid-19 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2,237 Yes 0
93.090 Guardianship Assistance $1,080 - 0
66.444 Lead Testing in School and Child Care Program Drinking Water (sdwa 1464(d)) (a) $724 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $596 - 0
10.665 Schools and Roads - Grants to States $252 - 0
10.551 Supplemental Nutrition Assistance Program $231 Yes 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $32 - 0
21.019 Coronavirus Relief Fund $-100 - 0

Contacts

Name Title Type
F2AUXKZX7FV1 Julie Albert Auditee
7196723372 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, 2022. In addition, the County did not pass-through federal funds to subrecipients. 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 Costilla County, Colorado under programs of the federal government for the year ended December 31, 2022. 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 Costilla County, Colorado, it is not intended to and does not present the financial position, changes in net position, or cash flows of Costilla 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, 2022. In addition, the County did not pass-through federal funds to subrecipients. 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. The Commodity Supplemental Food Program was terminated effective October 1, 2022.

Finding Details

Finding 2022-002
Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (significant deficiency) and Compliance (noncompliance) Criteria: The work provisions of the Colorado State Plan for Temporary Assistance for Needy Families (TANF) require that all applicants for Colorado Works are assessed no later than 30 days after the application date. Context: We examined 5 of an average of 26 total case files for basic cash assistance with $116,471 in total expenditures. Condition: The initial assessment was completed 42 days after the application date on one of the five cases tested. Cause: The Department experienced turnover and staff shortage in the income eligibility unit in the first three months of 2022. Questioned Costs: None. Effect: The Department is not in compliance with the provisions of the Colorado State Plan for TANF as it relates to initial assessments. Recommendation: The Department should implement monitoring controls to ensure timely completion of initial assessments in compliance with federal eligibility and special tests and provisions requirements. Grantee?s Response: See corrective action plan.
Finding 2022-002
Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (significant deficiency) and Compliance (noncompliance) Criteria: The work provisions of the Colorado State Plan for Temporary Assistance for Needy Families (TANF) require that all applicants for Colorado Works are assessed no later than 30 days after the application date. Context: We examined 5 of an average of 26 total case files for basic cash assistance with $116,471 in total expenditures. Condition: The initial assessment was completed 42 days after the application date on one of the five cases tested. Cause: The Department experienced turnover and staff shortage in the income eligibility unit in the first three months of 2022. Questioned Costs: None. Effect: The Department is not in compliance with the provisions of the Colorado State Plan for TANF as it relates to initial assessments. Recommendation: The Department should implement monitoring controls to ensure timely completion of initial assessments in compliance with federal eligibility and special tests and provisions requirements. Grantee?s Response: See corrective action plan.