FAC Explorer

Audit 410867

FY End
2025-12-31
Total Expended
$36.43M
Findings
0
Programs
42
Organization: Douglas County Government (CO)
Year: 2025 Accepted: 2026-09-11
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2.92M Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $2.47M Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $2.20M Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $2.20M Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $2.07M Yes 0
93.658 FOSTER CARE TITLE IV-E $1.77M Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $1.67M Yes 0
93.563 CHILD SUPPORT SERVICES $1.41M Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $1.27M Yes 0
93.659 ADOPTION ASSISTANCE $827,608 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $692,526 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $440,820 Yes 0
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $426,300 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $361,490 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $309,332 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $217,178 Yes 0
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $176,869 Yes 0
93.493 CONGRESSIONAL DIRECTIVES $175,100 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $170,354 Yes 0
20.507 FEDERAL TRANSIT FORMULA GRANTS $147,063 Yes 0
93.471 TITLE IV-E KINSHIP NAVIGATOR PROGRAM $146,572 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $142,500 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $123,732 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $118,400 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $109,049 Yes 0
16.575 Crime Victims Assistance (VOCA) $104,046 Yes 0
16.922 EQUITABLE SHARING PROGRAM $94,647 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $91,251 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $86,526 Yes 0
93.069 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $85,400 Yes 0
15.437 MINERALS LEASING ACT $77,005 Yes 0
16.576 Crime Victim Compensation (VOCA) $67,940 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $65,766 Yes 0
93.090 GUARDIANSHIP ASSISTANCE $55,722 Yes 0
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) $54,375 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $47,248 Yes 0
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $37,837 Yes 0
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $32,788 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $23,417 Yes 0
16.741 DNA BACKLOG REDUCTION PROGRAM $10,892 Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $9,571 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $5,178 Yes 0

Contacts

Name Title Type
LXE5XEA44AH6 Christie Guthrie Auditee
3036636227 Lisa Horn Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Douglas County, Colorado (the County) under programs of the federal government for the year ended December 31, 2025. The information 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 the County, it is not intended to and does not present the financial position or changes in net position or fund balance of the County.
The County’s summary of significant accounting policies is presented in Note 2 in the County’s basic financial statements. Governmental fund types account for the County’s federal grant activity. Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for the following programs which are reported in the schedule of expenditures of federal awards in a manner prescribed by the State of Colorado: When applicable, such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The County has elected not to use the de minimis cost rate allowed under the Uniform Guidance.
The County’s Department of Human Services operates several federally funded human services programs where benefits are provided to qualified citizens. The benefit distribution method consists of participants receiving benefits using a state-maintained electronic banking card (EBT) instead of the County’s cash disbursements. The Colorado Department of Human Services provided total EBT authorizations to qualified citizens in the County, in the amount of $37,083,951 of which $29,660,922 is the federal share. These are not reflected on the Schedule of the County, as the program’s compliance requirements are the responsibility of the State.