FAC Explorer

Audit 391977

FY End
2023-12-31
Total Expended
$3.33M
Findings
1
Programs
22
Organization: Huerfano County (CO)
Year: 2023 Accepted: 2026-03-16
Auditor: HINKLE & COMPANY PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1179585 2023-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $1.16M Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $490,845 Yes 0
93.658 FOSTER CARE TITLE IV-E $293,650 Yes 0
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $211,335 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $197,416 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $174,272 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $169,437 Yes 0
93.563 CHILD SUPPORT SERVICES $123,921 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $105,111 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $74,538 Yes 0
93.659 ADOPTION ASSISTANCE $73,921 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $58,284 Yes 0
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $43,726 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $35,284 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $22,244 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $20,167 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $7,196 Yes 0
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $6,818 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $1,819 Yes 0
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $1,359 Yes 0
93.090 GUARDIANSHIP ASSISTANCE $1,077 Yes 0
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $163 Yes 0

Contacts

Name Title Type
DL84BCKRKZC7 Carl Young Auditee
7197383485 Jim Hinkle Auditor
No contacts on file

Notes to SEFA

"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. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements."
"Expenditures reported on the Schedule are generally reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the Cost Principles in Office of Management and Budget Circular A-87, Cost Principles for State, Local and Indian Tribal Governments or the cost principles contained in the Uniform Guidance. As such, certain types of expenditures are not allowable or are limited as to reimbursement"
"The County did not pass through any federal funds to sub-recipients during the year ended December 31, 2022."
"The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance"

Finding Details

Finding 2023-003
Finding 2023-003 – Huerfano County - Internal controls over the preparation of the SEFA Criteria: In accordance with 2 CFR Part 200.510(b)(2), the auditee is responsible for preparing a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Part 200.303(a) and 2 CFR Part 200.502. Condition: The County does not have adequate internal controls to ensure the SEFA accurately reports all federal assistance the county receives. Cause: Grant management at the county is decentralized and departments are responsible for providing the required information to the County’s department of finance to facilitate the preparation of the SEFA. The department of finance was not provided accurate federal program expenditures. Effect: The SEFA did not correctly report all Federal expenditures. The Federal government relies on the SEFA information to be reported accurately. In addition, accurate SEFA information is relied upon by the auditors in order to perform the major program determinations utilized to select the Federal programs subject to Single Audit procedures. Questioned Costs: None reported. Repeat Finding: No. Recommendation: We recommend the County implement a countywide system to allow for a more automated system of tracking federal expenditures, that may include updated processes to be developed to set up new organization codes which would require grant managers to provide the required information needed for accurate SEFA preparation. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented new process to ensure accurate preparation of their SEFA’s.