Audit 361854

Title: Note 2 – Passed-Through Breakdown Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Arapahoe County, Colorado primary government (the County). The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. All federal financial assistance received by the primary government directly from federal agencies, as well as federal financial assistance passed through other government agencies, including the State of Colorado, is included on the schedule. Governmental funds account for the County’s federal grant activity. Amounts reported in the schedule of expenditures of federal awards are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on an accrual basis at the time liabilities are incurred and all eligibility requirements are met, except in the following programs, which are reported in the schedule of expenditures of federal awards on the cash basis: Program Title ALN SNAP Cluster 10.561 SNAP Cluster 10.551 Guardianship Assistance 93.090 Promoting Safe and Stable Families 93.556 Temporary Assistance for Needy Families 93.558 Child Support Enforcement 93.563 Low-Income Home Energy Assistance 93.568 CCDF Cluster 93.575, 93.596 Child Welfare Services – State Grants 93.645 Foster Care – Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Chafee Foster Care Independence Program 93.674 Medicaid 93.778 The County has elected not to use the 10-percent De Minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent De Minimis indirect cost rate. The SNAP – Administration allocation of financial assistance between federal monies passed through the State and Douglas County Human Services and state monies derived from and provided by the Colorado Department of Human Services for the year ended December 31, 2024 is $6,709,700, $135,302, and $74,166. LEAP passed through the Colorado Department of Human Services and the Colorado Energy Office for the year ended December 31, 2024, is $1,459,350.

Title: Note 3 – Noncash Programs Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the Arapahoe County, Colorado primary government (the County). The County’s reporting entity is defined in Note 1 to the County’s basic financial statements. All federal financial assistance received by the primary government directly from federal agencies, as well as federal financial assistance passed through other government agencies, including the State of Colorado, is included on the schedule. Governmental funds account for the County’s federal grant activity. Amounts reported in the schedule of expenditures of federal awards are recognized on the modified accrual basis when they become a demand on current available federal resources and eligibility requirements are met, or on an accrual basis at the time liabilities are incurred and all eligibility requirements are met, except in the following programs, which are reported in the schedule of expenditures of federal awards on the cash basis: Program Title ALN SNAP Cluster 10.561 SNAP Cluster 10.551 Guardianship Assistance 93.090 Promoting Safe and Stable Families 93.556 Temporary Assistance for Needy Families 93.558 Child Support Enforcement 93.563 Low-Income Home Energy Assistance 93.568 CCDF Cluster 93.575, 93.596 Child Welfare Services – State Grants 93.645 Foster Care – Title IV-E 93.658 Adoption Assistance 93.659 Social Services Block Grant 93.667 Chafee Foster Care Independence Program 93.674 Medicaid 93.778 The County has elected not to use the 10-percent De Minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent De Minimis indirect cost rate. Arapahoe County Public Health Department receives noncash vouchers and assistance. These amounts are neither recorded in the financial statements nor in the schedule of expenditures of federal awards. Noncash award programs include the following: 10.557 WIC Food Vouchers $10,623,682 93.977 Federal Comprehensive STD Prevention System (CSPS) Assistance $ 36,609