FAC Explorer

Finding 39813 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 34720
Organization: Pueblo County Colorado (CO)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Expenditures reported for federal awards were understated by $1,389,172 for the year ended December 31, 2021.
  • Impacted Requirements: This finding violates 2 CFR 200.302(b)(3), which requires accurate records of federal funds.
  • Recommended Follow-Up: Implement tracking procedures to ensure all federal expenditures are accurately reported in future schedules.

Finding Text

Criteria or specific requirement: 2 CFR 200.302(b)(3) indicates that records that adequately identify the source and application of funds for federally funded activities are necessary. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income, and interest and be supported by source documentation. Condition: Expenditures originally reported on Schedule of Expenditures of Federal Awards for the year ended December 31, 2021 were understated. In the fiscal year ended December 31, 2022, $1,389,172 of prior year expenditures associated with the Medicaid Cluster were included in the schedule of expenditures of federal awards. Questioned costs: None Context: Expenditures reported on the Schedule of Expenditures of Federal Awards for Assistance Listing Number 93.778 were understated by $ 1,389,172. Cause: Pueblo County?s SEFA reconciliation process inadvertently missed the complete population of expenditures. Effect: Expenditures reported on Schedule of Expenditures of Federal Awards were understated for the year ended December 31, 2021. Repeat Finding: No. Recommendation: CLA recommends the County implement tracking procedures to ensure all federal expenditures are reported on the Schedule of Expenditures of Federal Awards. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Reporting

Other Findings in this Audit

  • 39812 2022-002
    Significant Deficiency
  • 39814 2022-003
    Material Weakness
  • 39815 2022-004
    Material Weakness
  • 39816 2022-005
    Significant Deficiency
  • 39817 2022-003
    Material Weakness
  • 39818 2022-004
    Material Weakness
  • 39819 2022-005
    Significant Deficiency
  • 39820 2022-003
    Material Weakness
  • 39821 2022-004
    Material Weakness
  • 39822 2022-005
    Significant Deficiency
  • 616254 2022-002
    Significant Deficiency
  • 616255 2022-002
    Significant Deficiency
  • 616256 2022-003
    Material Weakness
  • 616257 2022-004
    Material Weakness
  • 616258 2022-005
    Significant Deficiency
  • 616259 2022-003
    Material Weakness
  • 616260 2022-004
    Material Weakness
  • 616261 2022-005
    Significant Deficiency
  • 616262 2022-003
    Material Weakness
  • 616263 2022-004
    Material Weakness
  • 616264 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance to Needy Families $9.32M
93.568 Low-Income Home Energy Assistance (dss) $9.08M
97.040 Chemical Stsockpile Emergency Preparedness $4.96M
93.658 Foster Care - Title IV-E $2.91M
93.778 Single Entry Point, Medical Assistance Program $2.75M
93.778 Title Xix, Medicaid Medical Assistance Program $2.55M
93.563 Title IV-D, Child Support Enforcement $2.17M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.92M
93.575 Child Care & Development Block Grant $1.64M
93.659 Adoption Assistance $1.29M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Dvelopment Fund $1.21M
10.569 Emergency Food Assistance Program (food Commodities - Non-Cash) $1.10M
81.042 Weatherization Assistance for Low-Income Persons $692,219
93.044 Title Iii, Part B - Grants for Supportive Services and Senior Centers $650,947
93.568 Low-Income Home Energy Assistance (hhs) $630,567
93.045 Title Iii, Part C - Nutrition Services $630,314
10.565 Commodity Supplemental Food Program (commodities - Non-Cash) $599,637
93.667 Social Services Block Grant - Title Xx $532,596
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $297,702
93.569 Community Services Block Grant $251,674
93.674 Chafee Foster Care Independence Program $201,348
97.067 Homeland Security Grant $171,510
16.922 Federal Forfeiture Funds $157,300
14.231 Emergency Solutions Grant Program $151,129
93.090 Guardianship Assistance $147,049
16.835 Bureau of Justice Body Camera Grant $138,276
16.738 Edward Byrne Memorial Justice Assistance Grant $122,261
10.565 Commodity Supplemental Food Program (admin) $107,660
97.042 Emergency Management Performance Grant $89,784
16.575 Crime Victim Assistance (sheriff) $76,736
93.053 Nutrition Services Incentive Program (usda) $65,836
16.606 State Criminal Alien Assistance Program $57,012
93.645 Child Welfare Services-State Grants Title IV-B $51,258
14.218 Community Development Block Grants/entitlement Grants $35,241
93.634 Applied Research in Child Welfare (arch) $34,794
97.029 Fema - Building Resilient Infrastructure and Communities $33,150
16.575 Crime Victim Assistance (da) $30,348
93.052 Title Iii, Part E - National Family Cargiver Support $26,634
93.041 Title Vii - Chapter 4 - Programs for Prevention of Elder Abuse, Neglect, and Exploitation $25,448
93.747 Covid-19 - Elder Abuse Prevention Interventions Program $12,673
10.569 Emergency Food Assistance Program (admin) $10,000
93.556 Promoting Safe & Stable Families $5,611
93.043 Title III - Part D - Disease Prevention and Health Promotion Services $2,450