EIN: 846000765
UEI: SAQHKJ93MDG5
Audited by: Logan and Associates, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 28, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 28, 2027 (148 days from today).
What is a management decision? →FAC accepted this audit on December 23, 2025 — management decision was due June 23, 2026.
FAC accepted this audit on August 6, 2025 — management decision was due February 6, 2026.
CRITERIA: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.205 and Appendix II to § 200 requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. CONDITION: The County did not have procedures in place for verifying that recipients of the Coronavirus State and Local Fiscal Recovery Funds were not suspended or debarred from receiving Federal funds before warrants were issued to County businesses, residents or other organizations. CONTEXT: During the performance of our audit procedures, we found that the County did not verify potential recipients of the CSLR Funds to either: 1) the Excluded Parties List System in SAM or 2) received signed affirmation from the recipient that they were not suspended or debarred from receiving Federal funds, before disbursing the funds to the recipients. EFFECT: There is a risk that Federal award program dollars received by the County were disbursed to recipients that were suspended or debarred from receiving Federal funds. CAUSE: The County overlooked this requirement during the administration of the CSLRF program. QUESTIONED COSTS: Unknown. RECOMMENDATION: We recommend that the County establish a procedure that requires all contractors, individuals or other organizations (collectively “vendors”) be vetted by checking the Excluded Parties List System in SAM or obtain written affirmation from the potential vendor that they are not suspended or debarred from receiving Federal funds. The County should document this verfication in the vendors file. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴CRITERIA: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.205 and Appendix II to § 200 requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. CONDITION: The County did not have procedures in place for verifying that recipients of the Coronavirus State and Local Fiscal Recovery Funds were not suspended or debarred from receiving Federal funds before warrants were issued to County businesses, residents or other organizations. CONTEXT: During the performance of our audit procedures, we found that the County did not verify potential recipients of the CSLR Funds to either: 1) the Excluded Parties List System in SAM or 2) received signed affirmation from the recipient that they were not suspended or debarred from receiving Federal funds, before disbursing the funds to the recipients. EFFECT: There is a risk that Federal award program dollars received by the County were disbursed to recipients that were suspended or debarred from receiving Federal funds. CAUSE: The County overlooked this requirement during the administration of the CSLRF program. QUESTIONED COSTS: Unknown. RECOMMENDATION: We recommend that the County establish a procedure that requires all contractors, individuals or other organizations (collectively “vendors”) be vetted by checking the Excluded Parties List System in SAM or obtain written affirmation from the potential vendor that they are not suspended or debarred from receiving Federal funds. The County should document this verfication in the vendors file. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
RE: 2023-003 Federal Award – Procurement, Suspension and Debarment Fremont County was assessed a Federal Awards Finding for the 2023 Audit year by Certified Public Accountants, Logan and Associates, LLC, for Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.505 and Appendix II to 200. This regulation requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. After the assessment Fremont County has identified an area of improvement including internal controls. Staff members have implemented and utilize the Federal Debarred Website, www.SAM.gov, to be in compliance with the Federal Award requirement moving forward with the grant administrator. Staff members will also be encouraged to take annual Federal Award courses provided by Colorado Government Finance Officers Association or other similar entities. Fremont County will continue to enhance and streamline training for new and existing personnel, in the finance department, and implement new preventive controls. Fremont County believes these steps will resolve the procurement, suspension and debarment for all Federal Awards.
2022-004
FAC accepted this audit on September 11, 2024 — management decision was due March 11, 2025.
CRITERIA; Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.502(a) and § 200.510(b) requires the County to determine the amount of Federal awards expenditures during the year and to properly report these expenditures in the schedule of expenditures of federal awards. CONDITION: The County did not have procedures in place for County-wide tracking of all Federal awards received and expended.CONTEXT: During the performance of our audit procedures, we identified that the County failed to report prior year’s expenditures for the year ended December 31, 2021, in the amount of $57,445 related to the Coronavirus Emergency Supplemental Funding Program, ALN/CFDA #16.034. EFFECT: There is a risk that Federal award programs received and spent by the County are not being tracked and properly reported in the schedule of expenditures of federal awards. Therefore, causing the County to be out-of-compliance with the Uniform Guidance reporting requirements. CAUSE: During the year ended December 31, 2021, the individual responsible for compiling the schedule of expenditures of federal awards left the County. It took several months for the County to hire a replacement. Therefore, the County did not have an individual dedicated to take on this task. As a result, this Federal award was not identified and reported on the schedule of expenditures of federal awards for the year ended December 31, 2021. QUESTIONED COSTS: None. RECOMMENDATION: We recommend that the County establish a position in the finance department for identifying and tracking all Federal grant awards received and spent by the County. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴CRITERIA; Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.502(a) and § 200.510(b) requires the County to determine the amount of Federal awards expenditures during the year and to properly report these expenditures in the schedule of expenditures of federal awards. CONDITION: The County did not have procedures in place for County-wide tracking of all Federal awards received and expended.CONTEXT: During the performance of our audit procedures, we identified that the County failed to report prior year’s expenditures for the year ended December 31, 2021, in the amount of $57,445 related to the Coronavirus Emergency Supplemental Funding Program, ALN/CFDA #16.034. EFFECT: There is a risk that Federal award programs received and spent by the County are not being tracked and properly reported in the schedule of expenditures of federal awards. Therefore, causing the County to be out-of-compliance with the Uniform Guidance reporting requirements. CAUSE: During the year ended December 31, 2021, the individual responsible for compiling the schedule of expenditures of federal awards left the County. It took several months for the County to hire a replacement. Therefore, the County did not have an individual dedicated to take on this task. As a result, this Federal award was not identified and reported on the schedule of expenditures of federal awards for the year ended December 31, 2021. QUESTIONED COSTS: None. RECOMMENDATION: We recommend that the County establish a position in the finance department for identifying and tracking all Federal grant awards received and spent by the County. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Fremont County was assessed a Federal Awards Finding for the 2022 Audit year by Certified Public Accountants, Logan and Associates, LLC, for Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.512(a) and 200.510(b) . The regulation requires the County to determine the amount of Federal awards expenditures during the year and to properly report these expenditures in the schedule of expenditures of federal awards. After the assessment Fremont County has identified areas of improvement including internal controls. Staff members will implement monthly controls to be in compliance with the Federal Award requirement moving forward with the grant administrator. Staff members will also be encouraged to take annual Federal Award courses provided by Colorado Government Finance Officers Association or other similar entities. Fremont County will continue to enhance and streamline training for new and existing personnel, in the finance department, and implement new preventive controls. Fremont County believes these steps will improve timely and accurate submission for the Federal Awards.
CRITERIA: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.205 and Appendix II to § 200 requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. CONDITION: The County did not have procedures in place for verifying that recipients of the Coronavirus State and Local Fiscal Recovery Funds were not suspended or debarred from receiving Federal funds before warrants were issued to County businesses, residents or other organizations. CONTEXT: During the performance of our audit procedures, we found that the County did not verify potential recipients of the CSLR Funds to either: 1) the Excluded Parties List System in SAM or 2) received signed affirmation from the recipient that they were not suspended or debarred from receiving Federal funds, before disbursing the funds to the recipients. EFFECT: There is a risk that Federal award program dollars received by the County were disbursed to recipients that were suspended or debarred from receiving Federal funds. CAUSE: The County overlooked this requirement during the administration of the CSLRF program. QUESTIONED COSTS: Unknown. RECOMMENDATION: We recommend that the County establish a procedure that requires all contractors, individuals or other organizations (collectively “vendors”) be vetted by checking the Excluded Parties List System in SAM or obtain written affirmation from the potential vendor that they are not suspended or debarred from receiving Federal funds. The County should document this verfication in the vendors file. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴CRITERIA: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) § 200.205 and Appendix II to § 200 requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. CONDITION: The County did not have procedures in place for verifying that recipients of the Coronavirus State and Local Fiscal Recovery Funds were not suspended or debarred from receiving Federal funds before warrants were issued to County businesses, residents or other organizations. CONTEXT: During the performance of our audit procedures, we found that the County did not verify potential recipients of the CSLR Funds to either: 1) the Excluded Parties List System in SAM or 2) received signed affirmation from the recipient that they were not suspended or debarred from receiving Federal funds, before disbursing the funds to the recipients. EFFECT: There is a risk that Federal award program dollars received by the County were disbursed to recipients that were suspended or debarred from receiving Federal funds. CAUSE: The County overlooked this requirement during the administration of the CSLRF program. QUESTIONED COSTS: Unknown. RECOMMENDATION: We recommend that the County establish a procedure that requires all contractors, individuals or other organizations (collectively “vendors”) be vetted by checking the Excluded Parties List System in SAM or obtain written affirmation from the potential vendor that they are not suspended or debarred from receiving Federal funds. The County should document this verfication in the vendors file. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See the accompanying Corrective Action Plan.
Fremont County was assessed a Federal Awards Finding for the 2022 Audit year by Certified Public Accountants, Logan and Associates, LLC, for Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.505 and Appendix II to 200. This regulation requires the County to determine that contractors, individuals, businesses receiving Federal funds have not been suspended or debarred from receiving Federal funds. After the assessment Fremont County has identified an area of improvement including internal controls. Staff members have implemented and utilized the Federal Debarred Website, www.SAM.gov, to be in compliance with the Federal Award requirement moving forward with the grant administrator. Staff members will also be encouraged to take annual Federal Award courses provided by Colorado Government Finance Officers Association or other similar entities. Fremont County will continue to enhance and streamline training for new and existing personnel, in the finance department, and implement new preventive controls. Fremont County believes these steps will resolve the procurement, suspension and debarment for all Federal Awards.
FAC accepted this audit on January 25, 2023 — management decision was due July 25, 2023.
FAC accepted this audit on September 14, 2021 — management decision was due March 14, 2022.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 28, 2018 — management decision was due March 28, 2019.
FAC accepted this audit on October 16, 2017 — management decision was due April 16, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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