EIN: 742499946
UEI: EL9HDJZHRSN6
Audited by: Forvis Mazars, LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 December 18, 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 June 18, 2026 (78 days ago).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
WellPower did not obtain price quotes related to a purchase of $61,526, which fell within the small purchases threshold. In addition, WellPower did not retain support for a check of suspension and debarment. Questioned Costs: $61,526 Context: We tested one out of five of WellPower's small procurement purchases, which was related to an information technology purchase during fiscal year 2024 in the amount of $61,526 and noted the above issue. A non-statistical sampling methodology was used to select the sample. Effect: WellPower was not in compliance with its procurement and suspension and debarment policies and the Uniform Guidance. Cause: WellPower did not follow its internal control policies by obtaining adequate documentation to support its procurement decisions and did not retain timely suspension and debarment checks. Identification as a repeat finding: Not a repeat finding Recommendation: We recommend that WellPower follows its procurement procedures in accordance with 2 CFR 200.317 through 200.327 and suspension and debarment policies and requirements in accordance to 2 CFR Part 180 for the acquisition of property or services as required under a Federal award or sub-award. We also recommend that WellPower review its procurement policy to ensure that it complies with Uniform Guidance. In addition, in order to facilitate compliance with its internal control policies, we recommend training for the procurement department and other authorized purchasers within WellPower. Views of responsible officials: WellPower agrees with the finding. See separate report for planned corrective actions.
Show full finding ▾Hide full finding ▴Finding: Procurement and Suspension & Debarment Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds U.S. Department of Treasury Passed-Through from Colorado Mental Health Services Award Year: 2024 Award Number: CMS 179319 Criteria: In accordance with 2 CFR 200.318, non-Federal entities must have and use documented procurement procedures, consistent with State and local regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in 2 CFR 200.317 through 200.327. In accordance with 2 CFR Part 180, contracts cannot be entered with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. WellPower's procurement policy requires the following: A. For purchases between $10,000 and $49,999 WellPower is required to obtain a minimum of two quotes and for purchases exceeding $50,000 WellPower is required to obtain three written quotes or bids. All bids and quotes received must be attached to the purchase requisition. B. For purchases using sponsored project funds, such as federal grants, the policy states that procurement has to be made in accordance with grant's terms and conditions. To be compliant with the grant and in accordance with 2 CFR Part 180, WellPower must verify that the vendor selected for procurement is not suspended or debarred when procurement or non-procurement transaction exceeds or is equal to $25,000. Condition: WellPower did not obtain price quotes related to a purchase of $61,526, which fell within the small purchases threshold. In addition, WellPower did not retain support for a check of suspension and debarment. Questioned Costs: $61,526 Context: We tested one out of five of WellPower's small procurement purchases, which was related to an information technology purchase during fiscal year 2024 in the amount of $61,526 and noted the above issue. A non-statistical sampling methodology was used to select the sample. Effect: WellPower was not in compliance with its procurement and suspension and debarment policies and the Uniform Guidance. Cause: WellPower did not follow its internal control policies by obtaining adequate documentation to support its procurement decisions and did not retain timely suspension and debarment checks. Identification as a repeat finding: Not a repeat finding Recommendation: We recommend that WellPower follows its procurement procedures in accordance with 2 CFR 200.317 through 200.327 and suspension and debarment policies and requirements in accordance to 2 CFR Part 180 for the acquisition of property or services as required under a Federal award or sub-award. We also recommend that WellPower review its procurement policy to ensure that it complies with Uniform Guidance. In addition, in order to facilitate compliance with its internal control policies, we recommend training for the procurement department and other authorized purchasers within WellPower. Views of responsible officials: WellPower agrees with the finding. See separate report for planned corrective actions.
March 26, 2025 CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024-001 AREA: Procurement and Suspension & Debarment Compliance It was noted that (1) the Organization's documented procurement procedures must conform to the procurement standards identified in 2 CFR 200.317 through 200.327; and (2) in accordance with 2 CFR Part 180, contracts cannot be entered with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. It is recommended for the Organization to comply with the Organization’s internal procurement policies and the Uniform Guidance with respect to obtaining vendor quotes and retain support for a check of suspension and debarment. CLIENT PLANNED ACTION: 1. WellPower will review and align its procurement policy with Uniform Guidance compliance requirements for procurement, suspension & debarment. 2. WellPower will provide the necessary training on Uniform Guidance procurement compliance requirements to its procurement department and other authorized purchasers within the organization 3. WellPower will update its suspension & debarment check procedures and record keeping thereof, to ensure that SAM.gov checks of vendors are obtained prior to contract / purchase order issuance / purchase, and at a minimum annually. All records will be maintained with Procurement. CLIENT RESPONSIBLE PARTIES: Angela Oakley, VP & Chief Financial Officer Wes Williams, VP & Chief Information Officer COMPLETION DATE: May 31, 2025
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 9, 2023 — management decision was due September 9, 2023.
FAC accepted this audit on November 18, 2021 — management decision was due May 18, 2022.
MHCD was notified during fiscal year 2021 of a licensing ordinance change from a previous period. The change was such that the two properties under the HOME program were not compliant with the program requirements. Questioned Costs: None Context: Notification of non-compliance and repayment of loans occurred during fiscal year 2021. Effect: Repayment of the remaining Promissory Notes were made in May 2021. Cause: The granting agency City and County of Denver identified non-compliance and required repayment of the two HOME loans. Identification as a repeat finding: Not applicable. Recommendation: We recommend MHCD continues to work with granting agencies for changes that could impact grant compliance. Views of responsible officials: MHCD agrees with the finding. See separate report for planned corrective action.
Show full finding ▾Hide full finding ▴Finding: Allowable Activities Requirement Criteria: A participating jurisdiction that uses any HOME funds for an activity that does not meet HOME affordability requirements outlined in 24 CFR section 92.252 or 24 CFR section 92.254, or for costs that are not eligible costs identified in 24 CFR sections 92.206 through 92.209, must repay the funds to either its HOME Investment Trust Fund Treasury account or the local HOME account (24 CFR section 92.503(b)). Condition: MHCD was notified during fiscal year 2021 of a licensing ordinance change from a previous period. The change was such that the two properties under the HOME program were not compliant with the program requirements. Questioned Costs: None Context: Notification of non-compliance and repayment of loans occurred during fiscal year 2021. Effect: Repayment of the remaining Promissory Notes were made in May 2021. Cause: The granting agency City and County of Denver identified non-compliance and required repayment of the two HOME loans. Identification as a repeat finding: Not applicable. Recommendation: We recommend MHCD continues to work with granting agencies for changes that could impact grant compliance. Views of responsible officials: MHCD agrees with the finding. See separate report for planned corrective action.
CORRECTIVE ACTION PLAN Report Issued November 3, 2021 FISCAL YEAR OF FINDING: Year ended June 30, 2021 AUDITOR FINDING: 2020-001 Loan Repayment Requirement MHCD was notified during fiscal year 2021 of a licensing ordinance change from a previous period. The change was such that two properties under the HOME investment partnership program were not compliant with the program requirements. Thus, MHCD accelerated full repayment of the HOME loans. Notification of non-compliance and repayment of loans occurred during fiscal year 2021. CLIENT PLANNED ACTION: Repayment of two Promissory Notes were made in May 2021. CLIENT RESPONSIBLE PARTY: Angela Oakley, Vice President and Chief Financial Officer COMPLETION DATE: May 2021.
FAC accepted this audit on November 11, 2020 — management decision was due May 11, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 3, 2018 — management decision was due June 3, 2019.
FAC accepted this audit on December 10, 2017 — management decision was due June 10, 2018.
FAC accepted this audit on January 27, 2017 — management decision was due July 27, 2017.
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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