FAC Explorer

Finding 575687 (2024-003)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-09-05
Audit: 365700
Organization: Mesa County, Colorado (CO)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: Mesa County failed to document the required risk evaluations for subrecipients, violating 2 CFR 200.332.
  • Impacted Requirements: Noncompliance with established policies for assessing subrecipient risk and monitoring requirements.
  • Recommended Follow-up: Ensure adherence to policies and procedures for risk assessment to meet compliance standards.

Finding Text

Criteria: Per 2 CFR 200.332, Mesa County is responsible for informing subrecipients of the Federal award identifiers including but not limited to award date, period of performance and Federal awarding agency and Assistance Listing Number and title. Mesa County is required to assess the subrecipient’s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward. In addition, the County should also verify that the subrecipient is audited as required by Subpart F - Audit Requirement under the Uniform Guidance. The monitoring policy should include an initial valuation of risk of noncompliance to determine the appropriate level of monitoring required related to the subaward as well as appropriate awarding documentation. Condition: During our testing, we evaluated the procedures for evaluating subrecipient’s risk of noncompliance with Federal statutes, regulations and the terms and conditions of the subaward. We noted the following: • For two (2) of two (2) subrecipients selected, the required evaluation of the subrecipient’s risk of noncompliance was not documented. Cause: The County did not adhere to their established policies and procedures relating to risk assessment when a subrecipient contract is awarded. Effect: The County’s policies were not consistently followed requiring compliance with the Subrecipient monitoring requirements in 2 CFR 200.332. Additionally, the County’s control policies were not consistently followed. Questioned Costs: None to report. Context/Sampling: The population of two (2) subrecipients were selected for subrecipient monitoring testing for the direct award from the US Department of Treasury. The total population across the program, including sub-awards from the State of Colorado was 2 subrecipients. Repeat Finding from Prior Years: Yes. Recommendation: We recommend that the County adhere to their policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials: Agree

Corrective Action Plan

The County concurs with this finding and will be working to enhance internal controls over the adherence to our policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 575688 2024-004
    Material Weakness Repeat
  • 1152129 2024-003
    Material Weakness Repeat
  • 1152130 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.07M
93.558 Temporary Assistance for Needy Families $4.07M
93.575 Child Care and Development Block Grant $2.94M
93.658 Foster Care Title IV-E $2.77M
93.659 Adoption Assistance $2.27M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.00M
93.563 Child Support Services $1.88M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $1.86M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1.47M
20.507 Federal Transit Formula Grants $1.43M
17.278 Wioa Dislocated Worker Formula Grants $737,851
17.259 Wioa Youth Activities $690,262
93.667 Social Services Block Grant $571,290
17.258 Wioa Adult Program $503,462
17.207 Employment Service/wagner-Peyser Funded Activities $499,526
95.001 High Intensity Drug Trafficking Areas Program $485,421
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $462,608
97.039 Hazard Mitigation Grant $426,779
10.665 Schools and Roads - Grants to States $360,587
20.205 Highway Planning and Construction $295,729
93.569 Community Services Block Grant $293,834
93.217 Family Planning Services $290,452
20.939 Safe Streets and Roads for All $222,477
93.645 Stephanie Tubbs Jones Child Welfare Services Program $190,189
93.472 Title IV-E Prevention Program $188,379
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $179,294
16.738 Edward Byrne Memorial Justice Assistance Grant Program $162,032
10.558 Child and Adult Care Food Program $148,895
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $146,705
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $137,756
93.268 Immunization Cooperative Agreements $135,361
93.090 Guardianship Assistance $121,398
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $117,505
93.434 Every Student Succeeds Act/preschool Development Grants $107,126
93.778 Medical Assistance Program $103,999
93.994 Maternal and Child Health Services Block Grant to the States $93,905
16.588 Violence Against Women Formula Grants $81,457
97.042 Emergency Management Performance Grants $80,026
93.069 Public Health Emergency Preparedness $74,797
93.053 Nutrition Services Incentive Program $70,614
15.225 Recreation and Visitor Services $66,704
94.006 Americorps State and National 94.006 $63,348
16.575 Crime Victim Assistance $63,264
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $62,764
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $56,804
90.404 Hava Election Security Grants $48,904
10.551 Supplemental Nutrition Assistance Program $39,276
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $39,193
17.225 Unemployment Insurance $37,152
93.568 Low-Income Home Energy Assistance $35,134
17.285 Registered Apprenticeship $34,637
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $33,747
93.791 Money Follows the Person Rebalancing Demonstration $32,144
93.747 Elder Abuse Prevention Interventions Program $32,029
17.273 Temporary Labor Certification for Foreign Workers $31,562
11.307 Economic Adjustment Assistance $27,186
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $23,070
93.324 State Health Insurance Assistance Program $20,303
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $20,151
17.245 Trade Adjustment Assistance $18,574
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $12,019
97.047 Bric: Building Resilient Infrastructure and Communities $9,390
15.663 Nfwf-Usfws Conservation Partnership $7,861
16.606 State Criminal Alien Assistance Program $7,465
17.801 Jobs for Veterans State Grants $7,000
90.401 Help America Vote Act Requirements Payments $5,927
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,102
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $2,027
93.556 Marylee Allen Promoting Safe and Stable Families Program $1,161
16.922 Equitable Sharing Program $725
93.052 National Family Caregiver Support, Title Iii, Part E $368