FAC Explorer

Audit 341067

FY End
2023-12-31
Total Expended
$3.94M
Findings
2
Programs
26
Organization: Lake County, Colorado (CO)
Year: 2023 Accepted: 2025-02-03
Auditor: Dmc Auditing and Consulting LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
521127 2023-003 Material Weakness - L
1097569 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $996,774 Yes 0
93.558 Temporary Assistance for Needy Families $387,208 - 0
93.778 Medical Assistance Program $215,614 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $180,666 - 0
93.658 Foster Care_title IV-E $158,771 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $153,766 - 0
97.042 Emergency Management Performance Grants $152,783 - 0
93.563 Child Support Enforcement $134,160 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $116,278 - 0
16.753 Congressionally Recommended Awards $99,029 - 0
93.217 Family Planning_services $64,899 - 0
93.575 Child Care and Development Block Grant $64,547 - 0
93.667 Social Services Block Grant $53,296 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $47,235 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $46,678 - 0
93.568 Low-Income Home Energy Assistance $34,597 - 0
93.268 Immunization Cooperative Agreements $27,763 - 0
93.659 Adoption Assistance $27,111 - 0
93.069 Public Health Emergency Preparedness $24,980 - 0
93.994 Maternal and Child Health Services Block Grant to the States $16,447 - 0
16.575 Crime Victim Assistance $7,228 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $3,991 - 0
93.090 Guardianship Assistance $1,164 - 0
66.444 Lead Testing in School and Child Care Program Drinking Water (sdwa 1464(d)) (a) $358 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $0 - 0
93.747 Elder Abuse Prevention Interventions Program $-11,277 - 0

Contacts

Name Title Type
TNL4GCZ89KG4 Candace Bryans Auditee
7198392998 Dmitriy Chernyak Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The County does not charge a de minimis indirect cost rate. 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 fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: N/A The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The County does not charge a de minimis indirect cost rate. 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 fund balance, or cash flows of the County. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. Non-cash expenditures are included in the schedule.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The County does not charge a de minimis indirect cost rate. 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 fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: N/A Governmental fund types account for the majority of the County’s federal grant activity. Expenditures reported in the schedule of expenditures of federal awards are recognized on a modified basis of accounting. Subrecipient expenditures are recorded on a cash basis. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Non-cash expenditures are included in the footnotes to this schedule.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The County does not charge a de minimis indirect cost rate. 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 fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: N/A The County has not elected to use the 10% de minimis cost rate.
Title: Value of Non-Cash Awards Accounting Policies: The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The County does not charge a de minimis indirect cost rate. 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 fund balance, or cash flows of the County. De Minimis Rate Used: N Rate Explanation: N/A Supplemental Nutrition Assistance Program (SNAP) electronic benefit transfers of $993,400 are reported in the Social Services Fund and not reported in the Schedule of Expenditures of Federal Awards. SNAP benefits are provided exclusively by the electronic benefits method (EBT) and processed and determined by the State of Colorado. Therefore, SNAP benefits are not considered the County’s federal award and not reported on the County’s Schedule of Expenditures of Federal Awards.

Finding Details

Finding 2023-003
Criteria: The UMB Compliance Supplement section L (Reporting) for the grant program requires that the County submits a project and expenditure report on a quarterly and annual basis. Condition: We judgmentally selected two of four quarterly reports and the annual report for the grant program for testing compliance and internal control over the reporting requirement. However, we were notified by management that several of the required quarterly and one annual report were not filed in a timely manner by the required deadline(s), which put the County out of compliance with the grant program requirements. As result, this noncompliance has identified that the County does not have proper internal controls related to reporting based on 2 CFR 200 Section 303. Cause: County did not have proper internal controls and processes in place to make sure that the reporting is satisfied on a timely basis. The County is out of compliance with the reporting requirement and indicates a lack of internal controls over reporting. Effect: The County is out of compliance with the reporting requirement and indicates a lack of internal controls over reporting. This may be a violation of the Federal award that may cause additional requirements or additional oversight over the grant award. Repeat Finding: No. Recommendation: We recommend that the County re-evaluate the reporting processes over Federal awards at the County to be in compliance with the Federal requirements. In addition, we recommend that the County evaluate grant requirements including reporting and related internal controls to avoid future noncompliance.
Finding 2023-003
Criteria: The UMB Compliance Supplement section L (Reporting) for the grant program requires that the County submits a project and expenditure report on a quarterly and annual basis. Condition: We judgmentally selected two of four quarterly reports and the annual report for the grant program for testing compliance and internal control over the reporting requirement. However, we were notified by management that several of the required quarterly and one annual report were not filed in a timely manner by the required deadline(s), which put the County out of compliance with the grant program requirements. As result, this noncompliance has identified that the County does not have proper internal controls related to reporting based on 2 CFR 200 Section 303. Cause: County did not have proper internal controls and processes in place to make sure that the reporting is satisfied on a timely basis. The County is out of compliance with the reporting requirement and indicates a lack of internal controls over reporting. Effect: The County is out of compliance with the reporting requirement and indicates a lack of internal controls over reporting. This may be a violation of the Federal award that may cause additional requirements or additional oversight over the grant award. Repeat Finding: No. Recommendation: We recommend that the County re-evaluate the reporting processes over Federal awards at the County to be in compliance with the Federal requirements. In addition, we recommend that the County evaluate grant requirements including reporting and related internal controls to avoid future noncompliance.