FAC Explorer

Audit 34681

FY End
2022-12-31
Total Expended
$11.25M
Findings
4
Programs
31
Organization: Alamosa County (CO)
Year: 2022 Accepted: 2023-09-27
Auditor: Wall Smith Bateman INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38609 2022-003 Material Weakness - L
38610 2022-002 Significant Deficiency - N
615051 2022-003 Material Weakness - L
615052 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
20.106 Covid-19 Airport Improvement Program $899,024 Yes 1
93.558 Temporary Assistance for Needy Families $835,824 - 0
93.778 Medical Assistance Program $812,827 Yes 0
93.568 Low-Income Home Energy Assistance $734,261 - 0
93.568 Covid-19 Low-Income Home Energy Assistance $734,080 - 0
21.032 Local Assistance and Tribal Consistency $582,991 - 0
93.658 Foster Care_title IV-E $564,905 - 0
20.106 Airport Improvement Program $447,615 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $328,601 - 0
93.069 Public Health Emergency Preparedness $281,424 - 0
93.563 Child Support Enforcement $280,009 - 0
16.575 Crime Victim Assistance $246,913 - 0
93.659 Adoption Assistance $237,162 - 0
93.575 Child Care and Development Block Grant $212,465 - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $192,812 - 0
93.268 Immunization Cooperative Agreements $162,009 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $159,141 - 0
10.569 Emergency Food Assistance Program (food Commodities) $144,272 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $94,316 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $81,497 - 0
93.667 Social Services Block Grant $65,960 - 0
97.039 Hazard Mitigation Grant $65,492 - 0
93.991 Preventive Health and Health Services Block Grant $57,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $34,678 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $33,485 - 0
93.994 Maternal and Child Health Services Block Grant to the States $24,158 - 0
10.665 Schools and Roads - Grants to States $23,116 - 0
10.551 Supplemental Nutrition Assistance Program $14,779 - 0
93.747 Covid-19 Elder Abuse Prevention Interventions Program $3,523 - 0
93.090 Guardianship Assistance $2,957 - 0
21.019 Coronavirus Relief Fund $-124 - 0

Contacts

Name Title Type
V4XCYLYSJU89 Roni K Wisdom Auditee
7195875169 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 with the following exceptions. 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 are reported 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 are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii funds were passed through to subrecipients. 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. 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 Alamosa 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 Alamosa County, Colorado, it is not intended to and does not present the financial position, changes in net position, or cash flows of Alamosa County, Colorado.
Title: FOOD DISTRIBUTION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting with the following exceptions. 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 are reported 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 are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii funds were passed through to subrecipients. 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. 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 2022-003
Finding 2022-003: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Reporting Grant No.: Not applicable Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: The requirements for the financial reporting section of the FAA Order 5100.38D (Airport Improvement Handbook) requires non-federal entities to submit an annual report to the Federal oversight agency using standard form SF-425. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Condition: The County omitted cash disbursements of $995,545 which resulted in reporting cash on hand of this same amount on the SF-425 Annual Federal Financial Report for the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) grant submitted for the Airport Improvement Program (AIP) project for the period ending September 30, 2022. Cause: The County does not have a complete system of internal controls that provides for the review of the SF-425 Annual Federal Financial Report. Questioned Costs: None Effect: The SF-425 Annual Federal Financial Report contained errors and was not in complete compliance with the financial reporting requirements section of the FAA Order 5100.38D (Airport Improvement Handbook). Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with AIP requirements. Grantee?s Response: See corrective action plan.
Finding 2022-002
Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (significant deficiency) and Compliance (noncompliance) Criteria: The contract provisions and related matters section of the Labor Standards Provisions (29 CFR Part 5) requires that contractors submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: The County did not obtain the required certified payroll reports from the contractor. Cause: The County does not have a complete system of internal controls to ensure that contractors subject to the wage rate requirements submitted the required weekly payrolls for each week that contract work was performed. Questioned Costs: None Effect: The County is not in compliance with the provisions of 29 CFR Part 5 wage rate requirements. Recommendation: The County should develop policies and procedures to implement monitoring controls over the federal program wage rate requirements. Grantee?s Response: See corrective action plan.
Finding 2022-003
Finding 2022-003: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Reporting Grant No.: Not applicable Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: The requirements for the financial reporting section of the FAA Order 5100.38D (Airport Improvement Handbook) requires non-federal entities to submit an annual report to the Federal oversight agency using standard form SF-425. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Condition: The County omitted cash disbursements of $995,545 which resulted in reporting cash on hand of this same amount on the SF-425 Annual Federal Financial Report for the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) grant submitted for the Airport Improvement Program (AIP) project for the period ending September 30, 2022. Cause: The County does not have a complete system of internal controls that provides for the review of the SF-425 Annual Federal Financial Report. Questioned Costs: None Effect: The SF-425 Annual Federal Financial Report contained errors and was not in complete compliance with the financial reporting requirements section of the FAA Order 5100.38D (Airport Improvement Handbook). Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with AIP requirements. Grantee?s Response: See corrective action plan.
Finding 2022-002
Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (significant deficiency) and Compliance (noncompliance) Criteria: The contract provisions and related matters section of the Labor Standards Provisions (29 CFR Part 5) requires that contractors submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: The County did not obtain the required certified payroll reports from the contractor. Cause: The County does not have a complete system of internal controls to ensure that contractors subject to the wage rate requirements submitted the required weekly payrolls for each week that contract work was performed. Questioned Costs: None Effect: The County is not in compliance with the provisions of 29 CFR Part 5 wage rate requirements. Recommendation: The County should develop policies and procedures to implement monitoring controls over the federal program wage rate requirements. Grantee?s Response: See corrective action plan.