EIN: 466003909
UEI: L7DMDLLTBAL9
Audited by: SCHOENFISH & CO, INC
Oversight agency: 21 [Department of the Treasury]
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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 August 18, 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 February 18, 2027 (168 days from today).
What is a management decision? →During testing of the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program, deficiencies in internal controls over the recording and review of grant-related financial activity were identified. Specifically: • One check covering two vouchers totaling $251,125.52 was properly associated with project costs on the cost ledger; however, it was not recorded in the accounting software/general ledger and was not included in the check register. • Federal reimbursement receipts totaling $347,823.27 were recorded twice in the general ledger, once in the Sewer Fund and again in the General Fund, resulting in an overstatement of federal revenue. The underlying project costs and reimbursements were otherwise identifiable and supported. Based on the procedures performed, these errors were financial reporting errors only and did not result in identified noncompliance with the applicable federal award requirements for Activities Allowed or Unallowed, Allowable Costs/Cost Principles, or Procurement, Suspension, and Debarment.
Show full finding ▾Hide full finding ▴Condition: During testing of the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program, deficiencies in internal controls over the recording and review of grant-related financial activity were identified. Specifically: • One check covering two vouchers totaling $251,125.52 was properly associated with project costs on the cost ledger; however, it was not recorded in the accounting software/general ledger and was not included in the check register. • Federal reimbursement receipts totaling $347,823.27 were recorded twice in the general ledger, once in the Sewer Fund and again in the General Fund, resulting in an overstatement of federal revenue. The underlying project costs and reimbursements were otherwise identifiable and supported. Based on the procedures performed, these errors were financial reporting errors only and did not result in identified noncompliance with the applicable federal award requirements for Activities Allowed or Unallowed, Allowable Costs/Cost Principles, or Procurement, Suspension, and Debarment.
The City of Colton Mayor is the contact person responsible for the corrective action plan for this finding. Due to the size of the City of Colton, the municipality is unable to financially support additional staffing necessary to segregate duties in accordance with ideal internal control standards. The Mayor, City Council, and Finance Oficer are aware of these limitations and have been working on policies and controls that will help minimize future lapses. This will continue to be an ongoing process with future change of council members as the Council President is currently in place to review funding records and bank reconciliation reports.
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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