FAC Explorer

Audit 413840

FY End
2025-12-31
Total Expended
$1.63M
Findings
1
Programs
25
Organization: Costilla County (CO)
Year: 2025 Accepted: 2026-09-30
Auditor: WALL SMITH BATEMAN INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238982 2025-004 Material Weakness Yes EN

Programs

ALN Program Spent Major Findings
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $216,538 Yes 1
93.778 GRANTS TO STATES FOR MEDICAID $132,466 Yes 0
93.659 ADOPTION ASSISTANCE $130,504 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $84,287 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $64,528 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $59,571 Yes 0
93.323 COVID-19 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $56,578 Yes 0
93.563 CHILD SUPPORT SERVICES $52,307 Yes 0
93.268 COVID-19 IMMUNIZATION COOPERATIVE AGREEMENTS $42,829 Yes 0
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $35,936 Yes 0
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $35,015 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $34,792 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $29,914 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $27,113 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $13,474 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $13,382 Yes 0
93.391 COVID-19 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $13,247 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $12,155 Yes 0
93.471 TITLE IV-E KINSHIP NAVIGATOR PROGRAM $5,887 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $3,844 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $3,074 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $2,623 Yes 0
93.090 GUARDIANSHIP ASSISTANCE $1,089 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $-962 Yes 0
93.658 FOSTER CARE TITLE IV-E $-6,813 Yes 0

Contacts

Name Title Type
F2AUXKZX7FV1 Julie Albert Auditee
7196723372 Kimberley Temple Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Costilla County, Colorado under programs of the federal government for the year ended December 31, 2025. 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 Costilla County, Colorado, it is not intended to and does not present the financial position, changes in net position, or cash flows of Costilla County, Colorado.
Nonmonetary assistance is reported in the Schedule at the fair market value of commodities received and disbursed.

Finding Details

Finding 2025-004
Finding 2025-004: Temporary Assistance for Needy Families (TANF), Assistance Listing No. 93.558, U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (material weakness) Criteria: Effective internal controls over the TANF program should include periodic monitoring and review procedures designed to ensure that program case files are complete, accurate, properly supported, and maintained in accordance with program requirements. Condition: During 2025, the County did not complete any reviews of TANF program case files. Cause: The County did not implement or maintain a process during 2025 to ensure TANF case file reviews were completed and documented. Effect: The lack of periodic TANF case file reviews increases the risk that eligibility errors, unsupported determinations, or other noncompliance with program requirements could occur and not be detected or corrected in a timely manner. Recommendation: The County should develop, document, and implement a formal TANF case file review process, including supervisory review and retention of evidence of reviews performed, to help ensure compliance with program requirements. Management’s Response: See corrective action plan.