EIN: 261656812
UEI: GSA_MIGRATION
Audited by: HAYNIE & COMPANY
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 27, 2021. 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 27, 2022 (1677 days ago).
What is a management decision? →FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
The financial statements prepared by the Authority did not include all costs of construction activity received during the period, but that were paid for subsequent to the audit period. Context: During our audit, we noted that the Authority did not report the proper amount of construction costs due to improperly excluding certain costs incurred during the audit period that were paid in the subsequent audit period. Adjustments were required to record construction payables. Cause: Authority personnel failed to record construction costs using dates of service instead of invoice dates. Effect: Correction of the financial statements was required. Questioned Costs: None View of Responsible Officials: The District agrees with the finding and will implement corrective action. Please refer to the corrective action plan on page 28.
Show full finding ▾Hide full finding ▴Finding Number: 2019-001 Preparation of Financial Statements Type of Finding: Material Weakness Criteria: Preparation of financial statements in accordance with generally accepted accounting principles dictates that transactions be recorded in the period during which the product or service was received. Condition: The financial statements prepared by the Authority did not include all costs of construction activity received during the period, but that were paid for subsequent to the audit period. Context: During our audit, we noted that the Authority did not report the proper amount of construction costs due to improperly excluding certain costs incurred during the audit period that were paid in the subsequent audit period. Adjustments were required to record construction payables. Cause: Authority personnel failed to record construction costs using dates of service instead of invoice dates. Effect: Correction of the financial statements was required. Questioned Costs: None View of Responsible Officials: The District agrees with the finding and will implement corrective action. Please refer to the corrective action plan on page 28.
1. Finding -2018-001 Preparation of Financial Statements Preparation of financial statements in accordance with generally accepted accounting principles dictates that transactions be recorded in the period during which the product or service was received. Corrective Action Taken or Planned: All expenditures will be recorded in the future based on date of service to correctly account for construction costs and other expenditures. End Data: annually in audit Responding Person: Mardi Gebhardt, board president
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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