FAC Explorer

Audit 385688

FY End
2024-12-31
Total Expended
$5.00M
Findings
5
Programs
28
Organization: Park County, Colorado (CO)
Year: 2024 Accepted: 2026-02-05
Auditor: THE ADAMS GROUP LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172497 2024-001 Material Weakness Yes ABCEFGHIJLMNP
1172498 2024-001 Material Weakness Yes ABCEFGHIJLMNP
1172499 2024-001 Material Weakness Yes ABCEFGHIJLMNP
1172500 2024-001 Material Weakness Yes ABCEFGHIJLMNP
1172501 2024-001 Material Weakness Yes ABCEFGHIJLMNP

Programs

ALN Program Spent Major Findings
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $321,669 Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $271,821 Yes 0
15.939 HERITAGE PARTNERSHIP $236,226 Yes 0
93.658 FOSTER CARE TITLE IV-E $212,316 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $212,315 Yes 0
16.575 CRIME VICTIM ASSISTANCE $116,178 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $115,738 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $107,795 Yes 0
93.563 CHILD SUPPORT SERVICES $107,341 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $103,622 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $94,873 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $76,751 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $70,890 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $68,861 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $67,582 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $59,573 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $59,150 Yes 0
93.659 ADOPTION ASSISTANCE $57,396 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $52,893 Yes 1
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $45,633 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $43,192 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $32,753 Yes 0
93.471 TITLE IV-E KINSHIP NAVIGATOR PROGRAM $22,950 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $20,839 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $14,318 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $11,319 Yes 0
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $4,143 Yes 0
93.090 GUARDIANSHIP ASSISTANCE $2,375 Yes 0

Contacts

Name Title Type
NRFGU4UDNVJ9 Cindy Gharst Auditee
7198364201 Eric Miller Auditor
No contacts on file

Notes to SEFA

The accompany Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of Park 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 assistance received by the primary government directly from federal agencies, as well as federal financial assistance passed through other government agencies and not-for-profit organizations, including the State of Colorado, is included on the schedule. In addition, federal financial assistance awarded directly to eligible County Social Services recipients via Electronic Benefits Transfer (EBT) is also included in the schedule. The State of Colorado issues EBT to the eligible County recipients. Only the federal amount of such pass-through awards and EBT is included in the schedule.
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 Park, County, Colorado, it is not intended to and does not present the financial position of the operations of Park County, Colorado, and it is not intended to and does not present the financial position, changes in net assets, or cash flows of Park County, Colorado.
Expenditures reported on the schedule are reported on the modified accrual basis of accounting. 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.
Park County, Colorado has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Certain federal assistance programs do not involve cash awards of the County. Of the federal expenditures presented in the accompanying schedule of expenditures of federal awards, noncash award programs include the following: Special Supplemental Nutrition Program for Women, Infants, and Children CFDA No. 10.557 $114,529

Finding Details

Finding 2024-001
View of Responsible Officials and Planned Corrective Actions: The County does not disagree with this finding and has implemented review of its year end closing requirements, procedures and timeliness as well as cross-training staff about single audit requirements to ensure efficient and timely completion of the annual audit and submission of the single audit to the Federal Audit Clearinghouse.