Audit 404737

FY End
2025-12-31
Total Expended
$25.63M
Findings
1
Programs
44
Organization: Summit County Colorado (CO)
Year: 2025 Accepted: 2026-06-24
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1218449 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $16.47M Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $1.18M Yes 0
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $683,387 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $555,942 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $520,398 Yes 0
93.600 HEAD START $406,649 Yes 0
21.027 COVID 19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $385,410 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $377,240 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $365,233 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $330,120 Yes 1
93.563 CHILD SUPPORT SERVICES $315,396 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $283,326 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $272,096 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $238,962 Yes 0
93.658 FOSTER CARE TITLE IV-E $146,213 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $114,664 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $114,588 Yes 0
10.683 NATIONAL FISH AND WILDLIFE FOUNDATION $100,000 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $73,285 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $71,799 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $66,264 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $64,526 Yes 0
93.471 TITLE IV-E KINSHIP NAVIGATOR PROGRAM $61,252 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $55,211 Yes 0
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $47,337 Yes 0
93.090 GUARDIANSHIP ASSISTANCE $40,087 Yes 0
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $35,614 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $25,676 Yes 0
93.323 COVID 19 - EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $24,352 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $19,848 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $19,429 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $15,472 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $13,111 Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $11,988 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $10,877 Yes 0
93.659 ADOPTION ASSISTANCE $10,143 Yes 0
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $8,500 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $7,411 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $7,207 Yes 0
93.279 DRUG USE AND ADDICTION RESEARCH PROGRAMS $2,992 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $1,923 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $1,667 Yes 0
93.334 THE HEALTHY BRAIN INITIATIVE: TECHNICAL ASSISTANCE TO IMPLEMENT PUBLIC HEALTH ACTIONS RELATED TO COGNITIVE HEALTH, COGNITIVE IMPAIRMENT, AND CAREGIVING AT THE STATE AND LOCAL LEVELS $1,301 Yes 0
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $1,109 Yes 0

Contacts

Name Title Type
KFVNBUDNSNA7 David Reynolds Auditee
9704533434 Janeen Hathcock Auditor
No contacts on file

Finding Details

U.S. Department of Health and Human Services Passed-through Colorado Department of Health Care Policy and Financing FFAL # 93.778 Medical Assistance Program Eligibility Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The Federal requirement related to processing of an application requires the State to provide notice of its decision concerning eligibility and provide timely and adequate notice of the basis for denial or termination of assistance (42 USC 1320c-7(d)). According to the Colorado Department of Health Care Policy and Financing (HCPF), processing standards 8.100.3.D, the County is required to process an initial application for any program not requiring a disability determination no later than 45 days following receipt of application. Condition: We tested eligibility determination and controls over this process for sixty case files. We noted the following in our testing: • Two instances of non-compliance in which the County did not complete the eligibility determination and approve/deny the case within 45 days and no notice of action was sent to the client within the required timeframe. • Two instances of non-compliance in which the County it could not be verified whether the notice of action was sent to the client via mail or email Cause: Due to the County’s ineffective monitoring, eligibility determinations were not completed in a timely manner and within the 45-day deadline and cases were not notified if their benefits were approved/denied. Effect: Failure to process applications timely could result in participants that are delayed approval of Medicaid services. Failure to determine the appropriate eligibility will result in participants receiving benefits from the state in error. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 60 participants were selected for eligibility testing. Repeat Finding from Prior Year(s): Yes Recommendation: We recommend the County utilize available reports to determine which cases are nearing the exceeding processing guidelines. Further, we recommend the County strengthen its controls over how determination letters are sent.