FAC Explorer

Audit 363846

FY End
2023-12-31
Total Expended
$10.64M
Findings
4
Programs
33
Organization: Fremont County, Colorado (CO)
Year: 2023 Accepted: 2025-08-06
Auditor: Logan and Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572980 2023-003 Significant Deficiency Yes I
572981 2023-003 Significant Deficiency Yes I
1149422 2023-003 Significant Deficiency Yes I
1149423 2023-003 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.032 Local Assistance and Tribal Consistency Fund $1.50M Yes 0
93.558 Temporary Assistance for Needy Families $1.25M Yes 0
93.658 Foster Care_title IV-E $1.07M - 0
93.778 Medical Assistance Program $952,909 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $645,486 - 0
93.563 Child Support Enforcement $515,119 - 0
93.575 Child Care and Development Block Grant $448,977 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $335,838 - 0
93.659 Adoption Assistance $300,252 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $231,802 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $223,855 - 0
93.667 Social Services Block Grant $198,157 - 0
15.437 Minerals Leasing Act $130,721 - 0
10.665 Schools and Roads - Grants to States $120,748 - 0
97.042 Emergency Management Performance Grants $76,778 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $67,817 - 0
93.268 Immunization Cooperative Agreements $58,035 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $49,573 - 0
93.994 Maternal and Child Health Services Block Grant to the States $46,662 - 0
93.069 Public Health Emergency Preparedness $41,807 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $37,746 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $37,694 - 0
16.575 Crime Victim Assistance $31,021 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $30,703 - 0
15.230 Invasive and Noxious Plant Management $30,163 - 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $23,498 - 0
93.090 Guardianship Assistance $18,256 - 0
97.067 Homeland Security Grant Program $17,881 - 0
10.551 Supplemental Nutrition Assistance Program $14,197 - 0
90.404 Hava Election Security Grants $8,250 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $5,975 Yes 0
93.568 Low-Income Home Energy Assistance $5,266 - 0
93.103 Food and Drug Administration_research $5,000 - 0

Contacts

Name Title Type
SAQHKJ93MDG5 Shawn Sutton Auditee
7192767353 Kyle Logan Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of and the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: Fremont County used the rate identified in the Indirect Cost Rate Proposal. The Schedule of Expenditures of Federal Awards includes the federal grant activity of the County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of and the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
Title: 2. Sub-recipients Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of and the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: Fremont County used the rate identified in the Indirect Cost Rate Proposal. For the year ended December 31, 2023, the County passed-through federal awards to subrecipients as follows: "See the Notes to Schedule of Expenditures of Federal Awards for the table of pass-through awards."
Title: 3. De minimus Cost Rate Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of the County and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of and the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: Fremont County used the rate identified in the Indirect Cost Rate Proposal. The County did not use the 10% de minimus cost rate.

Finding Details

Finding 2023-003
CRITERIA: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.205 and Appendix II to § 200 requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. CONDITION: The County did not have procedures in place for verifying that recipients of the Coronavirus State and Local Fiscal Recovery Funds were not suspended or debarred from receiving Federal funds before warrants were issued to County businesses, residents or other organizations. CONTEXT: During the performance of our audit procedures, we found that the County did not verify potential recipients of the CSLR Funds to either: 1) the Excluded Parties List System in SAM or 2) received signed affirmation from the recipient that they were not suspended or debarred from receiving Federal funds, before disbursing the funds to the recipients. EFFECT: There is a risk that Federal award program dollars received by the County were disbursed to recipients that were suspended or debarred from receiving Federal funds. CAUSE: The County overlooked this requirement during the administration of the CSLRF program. QUESTIONED COSTS: Unknown. RECOMMENDATION: We recommend that the County establish a procedure that requires all contractors, individuals or other organizations (collectively “vendors”) be vetted by checking the Excluded Parties List System in SAM or obtain written affirmation from the potential vendor that they are not suspended or debarred from receiving Federal funds. The County should document this verfication in the vendors file. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Finding 2023-003
CRITERIA: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.205 and Appendix II to § 200 requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. CONDITION: The County did not have procedures in place for verifying that recipients of the Coronavirus State and Local Fiscal Recovery Funds were not suspended or debarred from receiving Federal funds before warrants were issued to County businesses, residents or other organizations. CONTEXT: During the performance of our audit procedures, we found that the County did not verify potential recipients of the CSLR Funds to either: 1) the Excluded Parties List System in SAM or 2) received signed affirmation from the recipient that they were not suspended or debarred from receiving Federal funds, before disbursing the funds to the recipients. EFFECT: There is a risk that Federal award program dollars received by the County were disbursed to recipients that were suspended or debarred from receiving Federal funds. CAUSE: The County overlooked this requirement during the administration of the CSLRF program. QUESTIONED COSTS: Unknown. RECOMMENDATION: We recommend that the County establish a procedure that requires all contractors, individuals or other organizations (collectively “vendors”) be vetted by checking the Excluded Parties List System in SAM or obtain written affirmation from the potential vendor that they are not suspended or debarred from receiving Federal funds. The County should document this verfication in the vendors file. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Finding 2023-003
CRITERIA: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.205 and Appendix II to § 200 requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. CONDITION: The County did not have procedures in place for verifying that recipients of the Coronavirus State and Local Fiscal Recovery Funds were not suspended or debarred from receiving Federal funds before warrants were issued to County businesses, residents or other organizations. CONTEXT: During the performance of our audit procedures, we found that the County did not verify potential recipients of the CSLR Funds to either: 1) the Excluded Parties List System in SAM or 2) received signed affirmation from the recipient that they were not suspended or debarred from receiving Federal funds, before disbursing the funds to the recipients. EFFECT: There is a risk that Federal award program dollars received by the County were disbursed to recipients that were suspended or debarred from receiving Federal funds. CAUSE: The County overlooked this requirement during the administration of the CSLRF program. QUESTIONED COSTS: Unknown. RECOMMENDATION: We recommend that the County establish a procedure that requires all contractors, individuals or other organizations (collectively “vendors”) be vetted by checking the Excluded Parties List System in SAM or obtain written affirmation from the potential vendor that they are not suspended or debarred from receiving Federal funds. The County should document this verfication in the vendors file. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Finding 2023-003
CRITERIA: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.205 and Appendix II to § 200 requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. CONDITION: The County did not have procedures in place for verifying that recipients of the Coronavirus State and Local Fiscal Recovery Funds were not suspended or debarred from receiving Federal funds before warrants were issued to County businesses, residents or other organizations. CONTEXT: During the performance of our audit procedures, we found that the County did not verify potential recipients of the CSLR Funds to either: 1) the Excluded Parties List System in SAM or 2) received signed affirmation from the recipient that they were not suspended or debarred from receiving Federal funds, before disbursing the funds to the recipients. EFFECT: There is a risk that Federal award program dollars received by the County were disbursed to recipients that were suspended or debarred from receiving Federal funds. CAUSE: The County overlooked this requirement during the administration of the CSLRF program. QUESTIONED COSTS: Unknown. RECOMMENDATION: We recommend that the County establish a procedure that requires all contractors, individuals or other organizations (collectively “vendors”) be vetted by checking the Excluded Parties List System in SAM or obtain written affirmation from the potential vendor that they are not suspended or debarred from receiving Federal funds. The County should document this verfication in the vendors file. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.