EIN: 824667718
UEI: X7MZQ6GHA3T4
Audited by: Stockman Kast Ryan + Co. LLP
Oversight agency: 12 [Department of Defense]
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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 June 2, 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 December 2, 2025 (275 days ago).
What is a management decision? →FAC accepted this audit on November 23, 2024 — management decision was due May 23, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on July 26, 2022 — management decision was due January 26, 2023.
FAC accepted this audit on September 8, 2021 — management decision was due March 8, 2022.
Criteria or Specific Requirement ? Management is required to ensure that there is a formal, written procurement policy, including a standard of conduct that covers conflict of interest, in place to ensure that procurement of goods and services are in compliance with appliable federal cost rules. Conditions ? Purchase of goods and services did not follow a formal, written procurement policy during part of the year. Context ? During our testing of expenditures, we noted that goods and services were purchased without having a formal, written procurement policy during part of the year. Cause ? There was not a formal, written policy in place for the procurement of goods and services during part of the year. Effect ? We noted no procurement made which would be considered an unacceptable method of procurement. However, the procurement policy was not put in place until the completion of the prior year audit and therefore is reported as a finding. Recommendation ? No recommendation as the policy was put in place in August 2020. Views of Responsible Officials and Planned Corrective Actions ? CCTI has addressed the lack of a formal, written procurement policy addressed in the prior year audit.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement ? Management is required to ensure that there is a formal, written procurement policy, including a standard of conduct that covers conflict of interest, in place to ensure that procurement of goods and services are in compliance with appliable federal cost rules. Conditions ? Purchase of goods and services did not follow a formal, written procurement policy during part of the year. Context ? During our testing of expenditures, we noted that goods and services were purchased without having a formal, written procurement policy during part of the year. Cause ? There was not a formal, written policy in place for the procurement of goods and services during part of the year. Effect ? We noted no procurement made which would be considered an unacceptable method of procurement. However, the procurement policy was not put in place until the completion of the prior year audit and therefore is reported as a finding. Recommendation ? No recommendation as the policy was put in place in August 2020. Views of Responsible Officials and Planned Corrective Actions ? CCTI has addressed the lack of a formal, written procurement policy addressed in the prior year audit.
Criteria or Specific Requirement ? Management is required to ensure that there is a formal, written procurement policy, including a standard of conduct that covers conflict of interest, in place to ensure that procurement of goods and services are in compliance with appliable federal cost rules. Conditions ? Purchase of goods and services did not follow a formal, written procurement policy during part of the year. Context ? During our testing of expenditures, we noted that goods and services were purchased without having a formal, written procurement policy during part of the year. Cause ? There was not a formal, written policy in place for the procurement of goods and services during part of the year. Effect ? We noted no procurement made which would be considered an unacceptable method of procurement. However, the procurement policy was not put in place until the completion of the prior year audit and therefore is reported as a finding. Recommendation ? No recommendation as the policy was put in place in August 2020. Views of Responsible Officials and Planned Corrective Actions ? CCTI has addressed the lack of a formal, written procurement policy addressed in the prior year audit.
2019-001
Criteria or Specific Requirement ? Management is required to submit Monthly Summary Reports, Quarterly Reports, Subaward and Executive Compensation Reports, and Final Reports in a timely manner. Conditions ? One report was not submitted by the date it was due. Context ? During our testing of reporting, we identified one report out of seven which was not submitted timely. Cause ? Procedures were not in place to ensure the timely submission of the Quarterly Report for the quarter ending February 2020. Effect ? In one instance a report was not received by Federal officials in a timely manner. We found the Quarterly Report for agreement number FA7000-19-3-0002 due on March 31, 2020 was submitted untimely on April 17, 2020. Recommendation ? We recommend that management design and implement internal controls to ensure that reports are submitted timely. Views of Responsible Officials and Planned Corrective Actions ? CCTI has addressed the lack of internal controls over Contractual Reporting Requirements addressed in the prior year audit. There were no identified audit findings for reports after the completion of the prior year audit when management was made aware of the deficiency.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement ? Management is required to submit Monthly Summary Reports, Quarterly Reports, Subaward and Executive Compensation Reports, and Final Reports in a timely manner. Conditions ? One report was not submitted by the date it was due. Context ? During our testing of reporting, we identified one report out of seven which was not submitted timely. Cause ? Procedures were not in place to ensure the timely submission of the Quarterly Report for the quarter ending February 2020. Effect ? In one instance a report was not received by Federal officials in a timely manner. We found the Quarterly Report for agreement number FA7000-19-3-0002 due on March 31, 2020 was submitted untimely on April 17, 2020. Recommendation ? We recommend that management design and implement internal controls to ensure that reports are submitted timely. Views of Responsible Officials and Planned Corrective Actions ? CCTI has addressed the lack of internal controls over Contractual Reporting Requirements addressed in the prior year audit. There were no identified audit findings for reports after the completion of the prior year audit when management was made aware of the deficiency.
Criteria or Specific Requirement ? Management is required to submit Monthly Summary Reports, Quarterly Reports, Subaward and Executive Compensation Reports, and Final Reports in a timely manner. Conditions ? One report was not submitted by the date it was due. Context ? During our testing of reporting, we identified one report out of seven which was not submitted timely. Cause ? Procedures were not in place to ensure the timely submission of the Quarterly Report for the quarter ending February 2020. Effect ? In one instance a report was not received by Federal officials in a timely manner. We found the Quarterly Report for agreement number FA7000-19-3-0002 due on March 31, 2020 was submitted untimely on April 17, 2020. Recommendation ? We recommend that management design and implement internal controls to ensure that reports are submitted timely. Views of Responsible Officials and Planned Corrective Actions ? CCTI has addressed the lack of internal controls over Contractual Reporting Requirements addressed in the prior year audit. There were no identified audit findings for reports after the completion of the prior year audit when management was made aware of the deficiency.
2019-002
FAC accepted this audit on September 9, 2020 — management decision was due March 9, 2021.
Criteria or Specific Requirement ? Management is required to ensure that there is a formal, written procurement policy, including a standard of conduct that covers conflicts of interest, in place to ensure that procurement of goods and services are in compliance with applicable federal cost rules. Conditions ? Purchases of goods and services do not follow a formal, written procurement policy. Context ? During our testing of subcontractor expenditures, we noted that goods and services were purchased without having a formal, written procurement policy. Cause ? There is not a formal, written policy in place for the procurements of goods and services. Effect ? We noted procurement was made by non-competitive proposal, which is considered an acceptable method of procurement as the item was only available from a single source, and the contract was not made with a suspended or debarred entity. However, procurement was not made in accordance with a written policy and therefore is reported as a finding. Recommendation ? We recommend that management create a formal, written procurement policy and ensure all personnel are made aware of the importance of the policy to ensure procurement of goods and services are appropriate and are in compliance with applicable federal cost rules. Views of Responsible Officials and Planned Corrective Actions ? CCTI has adopted Best Practice recommendations for the development and enforcement of a more robust procurement process under CFR 200. These include: 1. Creation of a Procurement Manual a. Standard Purchase Order Terms and Conditions b. Delegation of Authority Matrix c. Standardized Purchase Order Template 2. An HR New Hire and Enforcement clause was developed to enforce compliance with FIN-POLICY-0002-0004.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement ? Management is required to ensure that there is a formal, written procurement policy, including a standard of conduct that covers conflicts of interest, in place to ensure that procurement of goods and services are in compliance with applicable federal cost rules. Conditions ? Purchases of goods and services do not follow a formal, written procurement policy. Context ? During our testing of subcontractor expenditures, we noted that goods and services were purchased without having a formal, written procurement policy. Cause ? There is not a formal, written policy in place for the procurements of goods and services. Effect ? We noted procurement was made by non-competitive proposal, which is considered an acceptable method of procurement as the item was only available from a single source, and the contract was not made with a suspended or debarred entity. However, procurement was not made in accordance with a written policy and therefore is reported as a finding. Recommendation ? We recommend that management create a formal, written procurement policy and ensure all personnel are made aware of the importance of the policy to ensure procurement of goods and services are appropriate and are in compliance with applicable federal cost rules. Views of Responsible Officials and Planned Corrective Actions ? CCTI has adopted Best Practice recommendations for the development and enforcement of a more robust procurement process under CFR 200. These include: 1. Creation of a Procurement Manual a. Standard Purchase Order Terms and Conditions b. Delegation of Authority Matrix c. Standardized Purchase Order Template 2. An HR New Hire and Enforcement clause was developed to enforce compliance with FIN-POLICY-0002-0004.
Criteria or Specific Requirement ? Management is required to ensure that there is a formal, written procurement policy, including a standard of conduct that covers conflicts of interest, in place to ensure that procurement of goods and services are in compliance with applicable federal cost rules. Conditions ? Purchases of goods and services do not follow a formal, written procurement policy. Context ? During our testing of subcontractor expenditures, we noted that goods and services were purchased without having a formal, written procurement policy. Cause ? There is not a formal, written policy in place for the procurements of goods and services. Effect ? We noted procurement was made by non-competitive proposal, which is considered an acceptable method of procurement as the item was only available from a single source, and the contract was not made with a suspended or debarred entity. However, procurement was not made in accordance with a written policy and therefore is reported as a finding. Recommendation ? We recommend that management create a formal, written procurement policy and ensure all personnel are made aware of the importance of the policy to ensure procurement of goods and services are appropriate and are in compliance with applicable federal cost rules. Views of Responsible Officials and Planned Corrective Actions ? CCTI has adopted Best Practice recommendations for the development and enforcement of a more robust procurement process under CFR 200. These include: 1. Creation of a Procurement Manual a. Standard Purchase Order Terms and Conditions b. Delegation of Authority Matrix c. Standardized Purchase Order Template 2. An HR New Hire and Enforcement clause was developed to enforce compliance with FIN-POLICY-0002-0004.
Criteria or Specific Requirement ? Management is required to submit Monthly Summary Reports, Quarterly Reports, Subaward and Executive Compensation Reports, and Final Reports in a timely manner. Conditions ? Some reports were not submitted by the date they were due. Context ? During our testing of reporting, we noted that there were no controls in place to ensure reports are submitted timely. Cause ? Procedures were not in place to ensure the timely submission of the Monthly Summary Reports, Quarterly Reports, Subaward and Executive Compensation Reports, and Final Reports. Effect ? In certain instances reports were not received by Federal officials in a timely manner. We found the Monthly Summary Reports for agreement number FA9453-19-3-1002 were not submitted, the Quarterly Report for agreement number FA7000-19-3-0002 due on December 31, 2019 was submitted untimely on February 25, 2020, the Subaward and Executive Compensation reports for agreement number FA7000-19-3-0001 were not submitted, and the Final Report for agreement number FA7000-18-3-0002 due on September 30, 2019 was submitted untimely on June 8, 2020. Recommendation ? We recommend that management design and implement internal controls to ensure that reports are submitted timely. Views of Responsible Officials and Planned Corrective Actions ? CCTI has addressed the lack of documented and enforced policies regarding the lack of internal controls over Contractual Reporting Requirements. The following actions have been established to ensure complete compliance from Program Managers and Finance Staff. 1. A Reporting Committee comprised of program managers has been established. This committee must comply with: a. Committee meetings have been set for the 15th of each month. b. Reporting guidelines have been developed in conjunction with contractual language. c. A minimum reporting template has been develop for each contract. d. A timeline for delivery has been established: i. financial report due within 30 days of the reporting month, and ii. not to exceed 15 days from delivery closed monthly financials from Finance. 2. A policy (FIN-POLICY-0010) has been established and delivered to each program manager via Microsoft Teams. 3. An HR New Hire and Enforcement clause was developed to enforce compliance to FIN-POLICY-0010. 4. To date the Reporting Committee has been effective in correcting the late reporting issue.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement ? Management is required to submit Monthly Summary Reports, Quarterly Reports, Subaward and Executive Compensation Reports, and Final Reports in a timely manner. Conditions ? Some reports were not submitted by the date they were due. Context ? During our testing of reporting, we noted that there were no controls in place to ensure reports are submitted timely. Cause ? Procedures were not in place to ensure the timely submission of the Monthly Summary Reports, Quarterly Reports, Subaward and Executive Compensation Reports, and Final Reports. Effect ? In certain instances reports were not received by Federal officials in a timely manner. We found the Monthly Summary Reports for agreement number FA9453-19-3-1002 were not submitted, the Quarterly Report for agreement number FA7000-19-3-0002 due on December 31, 2019 was submitted untimely on February 25, 2020, the Subaward and Executive Compensation reports for agreement number FA7000-19-3-0001 were not submitted, and the Final Report for agreement number FA7000-18-3-0002 due on September 30, 2019 was submitted untimely on June 8, 2020. Recommendation ? We recommend that management design and implement internal controls to ensure that reports are submitted timely. Views of Responsible Officials and Planned Corrective Actions ? CCTI has addressed the lack of documented and enforced policies regarding the lack of internal controls over Contractual Reporting Requirements. The following actions have been established to ensure complete compliance from Program Managers and Finance Staff. 1. A Reporting Committee comprised of program managers has been established. This committee must comply with: a. Committee meetings have been set for the 15th of each month. b. Reporting guidelines have been developed in conjunction with contractual language. c. A minimum reporting template has been develop for each contract. d. A timeline for delivery has been established: i. financial report due within 30 days of the reporting month, and ii. not to exceed 15 days from delivery closed monthly financials from Finance. 2. A policy (FIN-POLICY-0010) has been established and delivered to each program manager via Microsoft Teams. 3. An HR New Hire and Enforcement clause was developed to enforce compliance to FIN-POLICY-0010. 4. To date the Reporting Committee has been effective in correcting the late reporting issue.
Criteria or Specific Requirement ? Management is required to submit Monthly Summary Reports, Quarterly Reports, Subaward and Executive Compensation Reports, and Final Reports in a timely manner. Conditions ? Some reports were not submitted by the date they were due. Context ? During our testing of reporting, we noted that there were no controls in place to ensure reports are submitted timely. Cause ? Procedures were not in place to ensure the timely submission of the Monthly Summary Reports, Quarterly Reports, Subaward and Executive Compensation Reports, and Final Reports. Effect ? In certain instances reports were not received by Federal officials in a timely manner. We found the Monthly Summary Reports for agreement number FA9453-19-3-1002 were not submitted, the Quarterly Report for agreement number FA7000-19-3-0002 due on December 31, 2019 was submitted untimely on February 25, 2020, the Subaward and Executive Compensation reports for agreement number FA7000-19-3-0001 were not submitted, and the Final Report for agreement number FA7000-18-3-0002 due on September 30, 2019 was submitted untimely on June 8, 2020. Recommendation ? We recommend that management design and implement internal controls to ensure that reports are submitted timely. Views of Responsible Officials and Planned Corrective Actions ? CCTI has addressed the lack of documented and enforced policies regarding the lack of internal controls over Contractual Reporting Requirements. The following actions have been established to ensure complete compliance from Program Managers and Finance Staff. 1. A Reporting Committee comprised of program managers has been established. This committee must comply with: a. Committee meetings have been set for the 15th of each month. b. Reporting guidelines have been developed in conjunction with contractual language. c. A minimum reporting template has been develop for each contract. d. A timeline for delivery has been established: i. financial report due within 30 days of the reporting month, and ii. not to exceed 15 days from delivery closed monthly financials from Finance. 2. A policy (FIN-POLICY-0010) has been established and delivered to each program manager via Microsoft Teams. 3. An HR New Hire and Enforcement clause was developed to enforce compliance to FIN-POLICY-0010. 4. To date the Reporting Committee has been effective in correcting the late reporting issue.
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