EIN: 846000802
UEI: V2DRQBC8U493
Audited by: WALL, SMITH, BATEMAN INC.
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 5, 2025. 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 March 5, 2026 (182 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
The County omitted $397,560 of current period LATCF obligations and expenditures which is greater than 10% difference on the annual 2023 Obligation and Expenditure Report. Cause: The County does not have a complete system of internal controls that provides for the review of the Obligation and Expenditure Report. Questioned Costs: None Effect: The Obligation and Expenditure Report contained errors and was not in compliance with the financial reporting requirements of the Reporting Guidance. Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the Reporting Guidance for the Local Assistance and Tribal Consistency Fund. Grantee’s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-001: Local Assistance and Tribal Consistency Fund, Federal Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirement: Reporting Grant No.: Not applicable Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: The Reporting Guidance for the Local Assistance and Tribal Consistency Fund (LATCF) requires the County as the recipient to submit an Obligation and Expenditure Report annually. This report should include aggregate obligations and expenditures by governmental purpose reporting category which should match County LATCF grant expenditures reported in the financial statements within 10 percent. Condition: The County omitted $397,560 of current period LATCF obligations and expenditures which is greater than 10% difference on the annual 2023 Obligation and Expenditure Report. Cause: The County does not have a complete system of internal controls that provides for the review of the Obligation and Expenditure Report. Questioned Costs: None Effect: The Obligation and Expenditure Report contained errors and was not in compliance with the financial reporting requirements of the Reporting Guidance. Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the Reporting Guidance for the Local Assistance and Tribal Consistency Fund. Grantee’s Response: See corrective action plan.
Finding 2023-001: Local Assistance and Tribal Consistency Fund, Federal Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirement: Reporting Grant No.: Not applicable Type of finding: Internal Control (material weakness) and Noncompliance (material noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the Reporting Guidance for the Local Assistance and Tribal Consistency Fund. Action Taken: Complete a spreadsheet that shows the exact revenue and expenditures to report exactly the amounts recognized/spent for the Local Assistance and Tribal Consistency Fund.
FAC accepted this audit on September 7, 2023 — management decision was due March 7, 2024.
FAC accepted this audit on September 22, 2022 — management decision was due March 22, 2023.
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
The County does not have a complete system of internal control to prevent and detect financial misstatements. Cause and Effect: The County does not have an individual whose responsibility is to oversee the overall accounting and financial reporting functions. As a result, the individual departments are not brought together and coordinated, with proper monthly reconciliations being performed and financial reporting prepared. Recommendation: We recommend continue its search for personnel who can provide the county with a Finance Director duties and functions. Management's Response: Department of Social Services hired an outside Consultant to assist with financial operations back in 2015, but the Administrator will ensure that Audit adjustments are posted in a timely manner, Grants will be clearly identified in the General Ledger, and the annual Management Discussion and Analysis will also be prepared.
Show full finding ▾Hide full finding ▴Finding 2019-001: Internal Control over Financial Reporting. (Repeat of Finding 2009-01, 2010-01, 2011-01, 2012-01, 2013-01, 2014-01, 2015-01, 2016-01, 2017-01, 2018-01). Type of Finding: Internal Control over Financial Reporting. Criteria: A system of internal controls includes the design, documentation, and monitoring of control activities over the application of accounting principles, antifraud programs, non-routine transactions, financial statement preparation and safeguarding of assets. Condition: The County does not have a complete system of internal control to prevent and detect financial misstatements. Cause and Effect: The County does not have an individual whose responsibility is to oversee the overall accounting and financial reporting functions. As a result, the individual departments are not brought together and coordinated, with proper monthly reconciliations being performed and financial reporting prepared. Recommendation: We recommend continue its search for personnel who can provide the county with a Finance Director duties and functions. Management's Response: Department of Social Services hired an outside Consultant to assist with financial operations back in 2015, but the Administrator will ensure that Audit adjustments are posted in a timely manner, Grants will be clearly identified in the General Ledger, and the annual Management Discussion and Analysis will also be prepared.
Management's Response: Department of Social Services hired an outside Consultant to assist with financial operations back in 2015, but the Administrator will ensure that Audit adjustments are posted in a timely manner, Grants will be clearly identified in the General Ledger, and the annual Management Discussion and Analysis will also be prepared.
2018-001
The County?s Department of Social Services did not have institutional control over the administration of the program that would allow full compliance with Federal Award compliance requirements. Additionally, several LEAP applications were missing critical information.Questioned Costs: None. Cause and Effect: The State Department of Social Services performed a 100% audit of the program during the year ended December 31, 2018. As a result, the administration of the program as moved to an unrelated third party. The County Department of Social Services did not ensure that information input into the eligibility and benefit calculation system is accurate and consistent. Four of the forty cases reviewed had discrepancies. LEAP applications need to be complete and accurate before acceptance into the Program. Recommendation: None since the administration of the program was moved to an unrelated third party. Saguache County should ensure that all LEAP applications contain required information. Management's Response: The county agrees with moving the administration of the program to an unrelated third party, which was accomplished in 2019. The County will ensure that the thirdparty administrator reviews all applications for completeness before approval.
Show full finding ▾Hide full finding ▴Finding 2019-002: Low-Income Home Energy Assistance, CFDA No. 93.568. Federal Program: CFDA #93.568 - Low-Income Home Energy Assistance. Criteria: A system of internal controls over compliance includes the design, documentation, and ongoing monitoring of control activities to provide reasonable assurance that the County is in compliance with all Federal award compliance requirements. Condition: The County?s Department of Social Services did not have institutional control over the administration of the program that would allow full compliance with Federal Award compliance requirements. Additionally, several LEAP applications were missing critical information.Questioned Costs: None. Cause and Effect: The State Department of Social Services performed a 100% audit of the program during the year ended December 31, 2018. As a result, the administration of the program as moved to an unrelated third party. The County Department of Social Services did not ensure that information input into the eligibility and benefit calculation system is accurate and consistent. Four of the forty cases reviewed had discrepancies. LEAP applications need to be complete and accurate before acceptance into the Program. Recommendation: None since the administration of the program was moved to an unrelated third party. Saguache County should ensure that all LEAP applications contain required information. Management's Response: The county agrees with moving the administration of the program to an unrelated third party, which was accomplished in 2019. The County will ensure that the thirdparty administrator reviews all applications for completeness before approval.
Management's Response: The county agrees with moving the administration of the program to an unrelated third party, which was accomplished in 2019. The County will ensure that the thirdparty administrator reviews all applications for completeness before approval.
FAC accepted this audit on January 9, 2020 — management decision was due July 9, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 19, 2018 — management decision was due March 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 26, 2017 — management decision was due March 26, 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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