EIN: 840520493
UEI: GFYJCL6X87V8
Audited by: CliftonLarsonAllen LLP
Oversight agency: 21 [Department of the Treasury]
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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 November 8, 2024. 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 May 8, 2025 (479 days ago).
What is a management decision? →During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Show full finding ▾Hide full finding ▴Federal Agency: Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services Behavioral Health Administration Pass-Through Number(s): 24 IBEH 186887 Award Period: 7/1/2023 – 12/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement and suspension and debarment. The Center should have internal controls designed to ensure compliance with these provisions. Condition: During our testing over suspension and debarment, we noted one instance in which the Organization did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Questioned Costs: None Context: During our testing over suspension and debarment, we noted one instance in which the Center did not perform the suspension and debarment check prior to entering into a transaction with a vendor. Cause: The purchase was made outside of the normal accounts payable process which resulted in the vendor not being recorded in the vendor listing in NetSuite which is run through the debarment check system. Effect: Noncompliance with federal regulations. Repeat Finding: No Recommendation: We recommend the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Views of responsible officials: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds.
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Recommendation: Our auditors recommended the Center implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occurring prior to entering into transactions with vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The vendor in question was reviewed and vetted by USI, our insurance broker, before being recommended to the Center. The Center began using them as a vendor after USI’s recommendation and they were set up to be paid via an ACH debit so the vendor was not included in our existing accounts payable vendor debarment check. The Center has updated the debarment verification policy to include all payment types to all vendors. Additionally, a debarment check has now been performed on this vendor and they are not debarred and are eligible to receive federal funds. Name(s) of the contact person(s) responsible for corrective action: CFO, Controller, and Grants Manager Planned completion date for corrective action plan: Will implement in fiscal year 2025.
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
93.959: The Organization began allocating direct salaries, fringe and indirect expenditures prior to the awards period of performance. The Organization allocated expenditures based on the paid date, rather than the incurred period. Total direct salaries and fringe expenditures allocated to the grant prior to the period of performance was $23,543. 21.027: The Organization began allocating direct salaries, fringe and indirect expenditures prior to the awards period of performance. The Organization allocated expenditures based on the paid date, rather than the incurred period. Total direct salaries and fringe expenditures allocated to the grant prior to the period of performance was $1,699. Questioned costs: $25,242. Context: We noted the Organization is not in compliance with requirements related to the period of performance. Cause: The Organization allocated expenditures based on the paid date, rather than the incurred period. Effect: Noncompliance with federal regulations. Repeat Finding: Yes: 2022-002 Recommendation: We recommend the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Views of responsible officials: Management concurs with the audit finding. The previous process for grant salary, fringe, and indirect billings was based on salary paid date and therefore on a cash basis rather than accrual. The policy and process were immediately updated when the issue was identified during the fiscal year 2022 audit to bill based on period incurred rather than paid date, but the issue was identified after the invoices in question were sent. Revised invoices were not sent as total costs incurred during the period of the award, excluding the amounts noted in the finding, were still well over and above the award amount. All questioned costs were allowable but were outside the grant period and there are other eligible expenses during the period of performance which could have been billed to fully draw down on the award.
Show full finding ▾Hide full finding ▴Federal Agency: Department of the Treasury and Department of Health and Human Services Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds and Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: • 21.027 and 93.959 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services (CDHS), Signal Behavioral Health Network, and City and Country of Broomfield Department of Health and Human Services Pass-Through Number(s): N/A Award Period: 7/1/2022 – 6/30/2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: According to § 2 CFR 200.303, Internal Controls, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. According to 2 CFR 200.1, Period of Performance is defined as the total estimated time interval between the start of an initial Federal award and the planned end date, which may include one or more funded portions, or budget periods. Condition: 93.959: The Organization began allocating direct salaries, fringe and indirect expenditures prior to the awards period of performance. The Organization allocated expenditures based on the paid date, rather than the incurred period. Total direct salaries and fringe expenditures allocated to the grant prior to the period of performance was $23,543. 21.027: The Organization began allocating direct salaries, fringe and indirect expenditures prior to the awards period of performance. The Organization allocated expenditures based on the paid date, rather than the incurred period. Total direct salaries and fringe expenditures allocated to the grant prior to the period of performance was $1,699. Questioned costs: $25,242. Context: We noted the Organization is not in compliance with requirements related to the period of performance. Cause: The Organization allocated expenditures based on the paid date, rather than the incurred period. Effect: Noncompliance with federal regulations. Repeat Finding: Yes: 2022-002 Recommendation: We recommend the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Views of responsible officials: Management concurs with the audit finding. The previous process for grant salary, fringe, and indirect billings was based on salary paid date and therefore on a cash basis rather than accrual. The policy and process were immediately updated when the issue was identified during the fiscal year 2022 audit to bill based on period incurred rather than paid date, but the issue was identified after the invoices in question were sent. Revised invoices were not sent as total costs incurred during the period of the award, excluding the amounts noted in the finding, were still well over and above the award amount. All questioned costs were allowable but were outside the grant period and there are other eligible expenses during the period of performance which could have been billed to fully draw down on the award.
Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management concurs with the audit finding. The previous process for grant salary, fringe, and indirect billings was based on salary paid date and therefore on a cash basis rather than accrual. The policy and process were immediately updated when the issue was identified during the fiscal year 2022 audit to bill based on period incurred rather than paid date, but the issue was identified after the invoices in question were sent. Revised invoices were not sent as total costs incurred during the period of the award, excluding the amounts noted in the finding, were still well over and above the award amount. All questioned costs were allowable but were outside the grant period and there are other eligible expenses during the period of performance which could have been billed to fully draw down on the award. Name(s) of the contact person(s) responsible for corrective action: CFO, Controller, and Grants Manager Planned completion date for corrective action plan: Will implement in fiscal year 2024
2022-002
The Organization lacked a process to complete a risk assessment that would allow the Organization to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Questioned costs: None. Context: We noted the Organization is not in compliance with requirements defined within 2 CFR §200.332(b). Cause: The Organization lacks established internal controls and procedures that ensure a complete risk assessment is performed on all Subrecipients. Effect: The lack of internal controls over this compliance requirement provides an opportunity for noncompliance. Repeat Finding: Yes - Modified: 2022-004 Recommendation: The Organization created a Subrecipient Monitoring Policy in fiscal year 2023 to include performing subrecipient risk assessments on all subrecipient relationships entered into by the Organization. As part of the Organization’s subrecipient monitoring process it received an incomplete audit report from a subrecipient and as a result the Organization was not aware of the audit findings the subrecipient had received. We recommend the Organization utilize the federal audit clearinghouse to verify the audit reports the subrecipients are providing. Views of responsible officials: Management concurs with the audit finding. Subrecipient monitoring was performed per the existing policy but the subrecipient provided inaccurate information on the monitoring questionnaire and incomplete audit information. The information provided by the subrecipient was not verified against the Federal Audit Clearinghouse. The risk assessment policy will be updated to ensure that information provided by subrecipients is verified against the Federal Audit Clearinghouse to ensure a complete risk assessment is performed.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of the Treasury Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: • 21.027 Federal Award Identification Number: SLFRP0126 Pass-Through Agency: State of Colorado Department of Human Services (CDHS), Signal Behavioral Health Network, and City and Country of Broomfield Department of Health and Human Services Pass-Through Number(s): N/A Award Period: 7/1/2022 – 6/30/2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: According to § 2 CFR 200.332 Requirements for Pass-through Entities, all pass-through entities must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. In addition, the pass-through entity must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Condition: The Organization lacked a process to complete a risk assessment that would allow the Organization to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Questioned costs: None. Context: We noted the Organization is not in compliance with requirements defined within 2 CFR §200.332(b). Cause: The Organization lacks established internal controls and procedures that ensure a complete risk assessment is performed on all Subrecipients. Effect: The lack of internal controls over this compliance requirement provides an opportunity for noncompliance. Repeat Finding: Yes - Modified: 2022-004 Recommendation: The Organization created a Subrecipient Monitoring Policy in fiscal year 2023 to include performing subrecipient risk assessments on all subrecipient relationships entered into by the Organization. As part of the Organization’s subrecipient monitoring process it received an incomplete audit report from a subrecipient and as a result the Organization was not aware of the audit findings the subrecipient had received. We recommend the Organization utilize the federal audit clearinghouse to verify the audit reports the subrecipients are providing. Views of responsible officials: Management concurs with the audit finding. Subrecipient monitoring was performed per the existing policy but the subrecipient provided inaccurate information on the monitoring questionnaire and incomplete audit information. The information provided by the subrecipient was not verified against the Federal Audit Clearinghouse. The risk assessment policy will be updated to ensure that information provided by subrecipients is verified against the Federal Audit Clearinghouse to ensure a complete risk assessment is performed.
Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 Recommendation: The Organization created a Subrecipient Monitoring Policy in fiscal year 2023 to include performing subrecipient risk assessments on all subrecipient relationships entered into by the Organization. As part of the Organization’s subrecipient monitoring process it received an incomplete audit report from a subrecipient and as a result the Organization was not aware of the audit findings the subrecipient had received. Our auditor’s recommended the Organization utilize the federal audit clearinghouse to verify the audit reports the subrecipients are providing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management’s response: Management concurs with the audit finding. Subrecipient monitoring was performed per the existing policy but the subrecipient provided inaccurate information on the monitoring questionnaire and incomplete audit information. The information provided by the subrecipient was not verified against the Federal Audit Clearinghouse. The risk assessment policy will be updated to ensure that information provided by subrecipients is verified against the Federal Audit Clearinghouse to ensure a complete risk assessment is performed. Planned completion date for corrective action plan: Will implement in fiscal year 2024. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Brent Amfahr, CFO at 303-443-8500
2022-004
FAC accepted this audit on March 7, 2023 — management decision was due September 7, 2023.
The Organization's Financial and Control Policy does not include any procedures that address the requirements of ? 2 CFR 200.305. Questioned costs: None. Context: We noted the Organization is not in compliance with the requirements defined within 2 CFR ?200.302(b)(6). Cause: The Organization lacks written procedures that address the Federal Payments requirements. Effect: Noncompliance with federal regulations. Repeat Finding: Yes: 2021-004 Recommendation: We recommend the Organization revise their Financial and Control Policy to encompass the requirements defined within ? 2 CFR 200.305. Views of responsible officials: Management concurs with the audit finding. While the policy has been updated previously, it was not updated such that it complied with the requirements of 2 CFR 200.305. The Controller and CFO have updated the policy so that it fully complies with all of the requirements defined within 2 CFR 200.305.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: According to ? 2 CFR 200.302(b)(6), Requirements for Financial Management, the financial management system of each non-Federal entity must provide written procedures to implement the requirements of ? 2 CFR 200.305 Federal Payments. Condition: The Organization's Financial and Control Policy does not include any procedures that address the requirements of ? 2 CFR 200.305. Questioned costs: None. Context: We noted the Organization is not in compliance with the requirements defined within 2 CFR ?200.302(b)(6). Cause: The Organization lacks written procedures that address the Federal Payments requirements. Effect: Noncompliance with federal regulations. Repeat Finding: Yes: 2021-004 Recommendation: We recommend the Organization revise their Financial and Control Policy to encompass the requirements defined within ? 2 CFR 200.305. Views of responsible officials: Management concurs with the audit finding. While the policy has been updated previously, it was not updated such that it complied with the requirements of 2 CFR 200.305. The Controller and CFO have updated the policy so that it fully complies with all of the requirements defined within 2 CFR 200.305.
Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Substance Abuse and Mental Health Services Projects of Regional and National Significance ? ALN 93.829 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization revise their Financial and Control Policy to encompass the requirements defined within ? 2 CFR 200.305. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management concurs with the audit finding. While the policy has been updated previously, it was not updated such that it complied with the requirements of 2 CFR 200.305. The Controller and CFO have updated the policy so that it fully complies with all of the requirements defined within 2 CFR 200.305. Name(s) of the contact person(s) responsible for corrective action: CFO and Controller. Planned completion date for corrective action plan: Will implement in fiscal year 2023.
2021-004
? 93.958 o The Organization began allocating direct salaries, fringe, and indirect expenditures prior to the awards period of performance. The Organization allocated expenditures based on the paid date, rather than the incurred period. Total direct salaries, fringe and indirect expenditures allocated to the grant prior to the period of performance was approximately $50,701. ? 93.243 o The Organization began allocating direct salaries, fringe, and indirect expenditures prior to the awards period of performance. The Organization allocated expenditures based on the paid date, rather than the incurred period. Total direct salaries, fringe and indirect expenditures allocated to the grant prior to the period of performance was approximately $5,233. Questioned costs: None. Context: We noted the Organization is not in compliance with requirements related to the period of performance. Cause: The Organization allocated expenditures based on the paid date, rather than the incurred period. Effect: Noncompliance with federal regulations. Repeat Finding: No. Recommendation: We recommend the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Views of responsible officials: Management concurs with the audit finding. As the previous process for grant salary, fringe, and indirect billings was based on salary paid date this resulted in expenses on certain grants being allocated prior to the period of performance. While this was at least in part offset by eligible grant expenses not being billed at the end of the grant period, it was not in compliance with 2 CFR 200.1 for period of performance. The CFO, supported by the Controller and Grants Manager, will immediately update the controls and grants billing processes to be based on incurred date rather than paid date.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: According to ? 2 CFR 200.303, Internal Controls, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. According to 2 CFR 200.1, Period of Performance is defined as the total estimated time interval between the start of an initial Federal award and the planned end date, which may include one or more funded portions, or budget periods. Condition: ? 93.958 o The Organization began allocating direct salaries, fringe, and indirect expenditures prior to the awards period of performance. The Organization allocated expenditures based on the paid date, rather than the incurred period. Total direct salaries, fringe and indirect expenditures allocated to the grant prior to the period of performance was approximately $50,701. ? 93.243 o The Organization began allocating direct salaries, fringe, and indirect expenditures prior to the awards period of performance. The Organization allocated expenditures based on the paid date, rather than the incurred period. Total direct salaries, fringe and indirect expenditures allocated to the grant prior to the period of performance was approximately $5,233. Questioned costs: None. Context: We noted the Organization is not in compliance with requirements related to the period of performance. Cause: The Organization allocated expenditures based on the paid date, rather than the incurred period. Effect: Noncompliance with federal regulations. Repeat Finding: No. Recommendation: We recommend the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Views of responsible officials: Management concurs with the audit finding. As the previous process for grant salary, fringe, and indirect billings was based on salary paid date this resulted in expenses on certain grants being allocated prior to the period of performance. While this was at least in part offset by eligible grant expenses not being billed at the end of the grant period, it was not in compliance with 2 CFR 200.1 for period of performance. The CFO, supported by the Controller and Grants Manager, will immediately update the controls and grants billing processes to be based on incurred date rather than paid date.
Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: Management concurs with the audit finding. As the previous process for grant salary, fringe, and indirect billings was based on salary paid date this resulted in expenses on certain grants being allocated prior to the period of performance. While this was at least in part offset by eligible grant expenses not being billed at the end of the grant period, it was not in compliance with 2 CFR 200.1 for period of performance. The CFO, supported by the Controller and Grants Manager, will immediately update the controls and grants billing processes to be based on incurred date rather than paid date. Name(s) of the contact person(s) responsible for corrective action: CFO, Controller, and Grants Manager Planned completion date for corrective action plan: Will implement in fiscal year 2023.
The Organization included grant revenue recognized within the Provider Relief Fund (PRF) Period 3 Lost Revenues calculation and Period 3 report. The Organization was able to recalculate their Period 3 Lost Revenues utilizing Option 1, 2019 actuals to 2020 actuals, less grant revenues recognized, which resulted in Lost Revenues of $1,329,975. Total PRF Period 3 funds received was $1,000,765. The Organization did not utilize any of the PRF Period 3 funds to reimburse expenditures. Questioned costs: None. Context: The Organization's PRF Period 3 report currently includes grant revenues within the 2019-2022 Actuals tables within the other section. Cause: Management Oversight. Effect: Future Lost Revenues available to be reimbursed by future PRF funds is currently less as shown on the PRF Period 3 report as the PRF Period 3 report includes grant revenues. Repeat Finding: No. Recommendation: We recommend the Organization provide HRSA with their revised Lost Revenues calculation as the current eligible lost revenues reported on the PRF Period 3 report appears to be understated. Views of responsible officials: Management concurs with the finding. Due to the complexity and lack of clarity on PRF reporting, the period 3 lost revenues calculation was understated. The HRSA portal is closed so Mental Health Partners is not able to provide an updated and current lost revenue report for Period 3. However, the Mental Health Partners has not received and does not anticipate receiving any additional PRF funds, so no future impact is expected or additional corrective action needed. Should additional funds be received, the CFO and Controller will adjust future reporting as needed.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: According to ? 2 CFR 200.303 Internal controls, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. According to HRSA's Provider Relief Lost Revenues Guide, grants would be excluded from the Patient Care Lost Revenue calculation. Condition: The Organization included grant revenue recognized within the Provider Relief Fund (PRF) Period 3 Lost Revenues calculation and Period 3 report. The Organization was able to recalculate their Period 3 Lost Revenues utilizing Option 1, 2019 actuals to 2020 actuals, less grant revenues recognized, which resulted in Lost Revenues of $1,329,975. Total PRF Period 3 funds received was $1,000,765. The Organization did not utilize any of the PRF Period 3 funds to reimburse expenditures. Questioned costs: None. Context: The Organization's PRF Period 3 report currently includes grant revenues within the 2019-2022 Actuals tables within the other section. Cause: Management Oversight. Effect: Future Lost Revenues available to be reimbursed by future PRF funds is currently less as shown on the PRF Period 3 report as the PRF Period 3 report includes grant revenues. Repeat Finding: No. Recommendation: We recommend the Organization provide HRSA with their revised Lost Revenues calculation as the current eligible lost revenues reported on the PRF Period 3 report appears to be understated. Views of responsible officials: Management concurs with the finding. Due to the complexity and lack of clarity on PRF reporting, the period 3 lost revenues calculation was understated. The HRSA portal is closed so Mental Health Partners is not able to provide an updated and current lost revenue report for Period 3. However, the Mental Health Partners has not received and does not anticipate receiving any additional PRF funds, so no future impact is expected or additional corrective action needed. Should additional funds be received, the CFO and Controller will adjust future reporting as needed.
Federal Program Name: ? Provider Relief Fund ? ALN 93.498 Recommendation: Our auditors recommended Organization provide HRSA with their revised Lost Revenues calculation as the current eligible lost revenues reported on the PRF Period 3 report appears to be understated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: Management concurs with the finding. Due to the complexity and lack of clarity on PRF reporting, the period 3 lost revenues calculation was understated. The HRSA portal is closed so Mental Health Partners is not able to provide an updated and current lost revenue report for Period 3. However, the Mental Health Partners has not received and does not anticipate receiving any additional PRF funds, so no future impact is expected or additional corrective action needed. Should additional funds be received, the CFO and Controller will adjust future reporting as needed. Name(s) of the contact person(s) responsible for corrective action: CFO and Controller Planned completion date for corrective action plan: Will implement in fiscal year 2023.
The Organization lacked a process to complete a risk assessment that would allow the Organization to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Questioned costs: None. Context: We noted the Organization is not in compliance with the requirements defined within 2 CFR ?200.332(b). Cause: The Organization lacks established internal controls and procedures that ensure a risk assessment is performed on all Subrecipients. Effect: The lack of internal controls over this compliance requirement provides an opportunity for noncompliance. Appropriate subrecipient monitoring may not be determined as there are no risk assessments being performed. Repeat Finding: Yes: 2021-003 Recommendation: We recommend the Organization revise their Subrecipient Monitoring Policy to include performing subrecipient risk assessments on all subrecipient relationships that the Organization enters into. Views of responsible officials: Management concurs with the finding. While the Subrecipient Monitoring Policy was updated, Mental Health Partners did not have procedures in place to ensure risk assessments were performed on all subrecipients for each grant period. The Controller, Grants Manager, and Contracts Manager are currently updating the internal controls and procedures to ensure that risk assessments are performed for each subrecipient for each grant period in compliance with 2 CFR 200.332(b).
Show full finding ▾Hide full finding ▴Criteria or specific requirement: According to ? 2 CFR 200.332 Requirements for Pass-through Entities, all pass-through entities must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. In addition, the pass-through entity must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Condition: The Organization lacked a process to complete a risk assessment that would allow the Organization to evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Questioned costs: None. Context: We noted the Organization is not in compliance with the requirements defined within 2 CFR ?200.332(b). Cause: The Organization lacks established internal controls and procedures that ensure a risk assessment is performed on all Subrecipients. Effect: The lack of internal controls over this compliance requirement provides an opportunity for noncompliance. Appropriate subrecipient monitoring may not be determined as there are no risk assessments being performed. Repeat Finding: Yes: 2021-003 Recommendation: We recommend the Organization revise their Subrecipient Monitoring Policy to include performing subrecipient risk assessments on all subrecipient relationships that the Organization enters into. Views of responsible officials: Management concurs with the finding. While the Subrecipient Monitoring Policy was updated, Mental Health Partners did not have procedures in place to ensure risk assessments were performed on all subrecipients for each grant period. The Controller, Grants Manager, and Contracts Manager are currently updating the internal controls and procedures to ensure that risk assessments are performed for each subrecipient for each grant period in compliance with 2 CFR 200.332(b).
Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization revise their Subrecipient Monitoring Policy to include performing subrecipient risk assessments on all subrecipient relationships that the Organization enters into. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: Management concurs with the finding. While the Subrecipient Monitoring Policy was updated, Mental Health Partners did not have procedures in place to ensure risk assessments were performed on all subrecipients for each grant period. The Controller, Grants Manager, and Contracts Manager are currently updating the internal controls and procedures to ensure that risk assessments are performed for each subrecipient for each grant period in compliance with 2 CFR 200.332(b). Planned completion date for corrective action plan: Will implement in fiscal year 2023.
2021-003
FAC accepted this audit on February 3, 2022 — management decision was due August 3, 2022.
ALN Number, Federal Agency, and Program Name ALN 93.788, U.S. Department of Health and Human Services, Opioid STR; ALN 93.243 U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Projects of Regional and National Significance Federal Award Identification Number and Year H79TI081702 (September 30, 2019 September 29, 2020) and H79TI083308 (September 30, 2020 June 30, 2021); 5H79SM080793 02 (November 30, 2019 November 29, 2020); 5H79SM080793 03 (November 30, 2020 November 29, 2021); H79SM081985 (March 31, 2020 March 30, 2021); 5U79SM063221 04 (September 30, 2019 September 29, 2020); 5U79SM063221 05 (September 30, 2020 September 29, 2021) Pass through Entity Colorado Department of Human Services; Boulder County Community Services Department Finding Type Significant deficiency and material noncompliance with laws and regulations Repeat Finding Yes 2020 003, 2020 006 Criteria In accordance with 2 CFR 200.332(b), pass through entities must assess the risk of noncompliance posed by the subrecipient for the purpose of designing monitoring tools to ensure proper accountability and compliance with program requirements and achievement of performance goals. Condition The Center does not perform the required risk assessments of its subrecipients, as outlined under 2 CFR 200.332(b). Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The Center utilizes three subrecipients to achieve the goals of ALN 93.788 and one subrecipient for ALN 93.243. The Center's monitoring procedures include reviewing monthly invoices sent for reimbursements to ensure costs are allowable and that subrecipients are tracking with the budgets, the review of audit reports and on site monitoring. Procedures do not include a formal risk assessment process to determine level of required monitoring in accordance with their subrecipient policy. Cause and Effect The Center does not perform risk assessments and therefore there is no evidence that monitoring was performed in accordance with their subrecipient monitoring policy and that it was adequate. Recommendation We recommend that the Center amend their subrecipient monitoring policy to include guidance on risk assessments of the subrecipients to determine level of monitoring to perform. Views of Responsible Officials and Corrective Action Plan The Center will update its procedures to perform risk assessments of all subrecipients, including sole source providers.
Show full finding ▾Hide full finding ▴ALN Number, Federal Agency, and Program Name ALN 93.788, U.S. Department of Health and Human Services, Opioid STR; ALN 93.243 U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Projects of Regional and National Significance Federal Award Identification Number and Year H79TI081702 (September 30, 2019 September 29, 2020) and H79TI083308 (September 30, 2020 June 30, 2021); 5H79SM080793 02 (November 30, 2019 November 29, 2020); 5H79SM080793 03 (November 30, 2020 November 29, 2021); H79SM081985 (March 31, 2020 March 30, 2021); 5U79SM063221 04 (September 30, 2019 September 29, 2020); 5U79SM063221 05 (September 30, 2020 September 29, 2021) Pass through Entity Colorado Department of Human Services; Boulder County Community Services Department Finding Type Significant deficiency and material noncompliance with laws and regulations Repeat Finding Yes 2020 003, 2020 006 Criteria In accordance with 2 CFR 200.332(b), pass through entities must assess the risk of noncompliance posed by the subrecipient for the purpose of designing monitoring tools to ensure proper accountability and compliance with program requirements and achievement of performance goals. Condition The Center does not perform the required risk assessments of its subrecipients, as outlined under 2 CFR 200.332(b). Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The Center utilizes three subrecipients to achieve the goals of ALN 93.788 and one subrecipient for ALN 93.243. The Center's monitoring procedures include reviewing monthly invoices sent for reimbursements to ensure costs are allowable and that subrecipients are tracking with the budgets, the review of audit reports and on site monitoring. Procedures do not include a formal risk assessment process to determine level of required monitoring in accordance with their subrecipient policy. Cause and Effect The Center does not perform risk assessments and therefore there is no evidence that monitoring was performed in accordance with their subrecipient monitoring policy and that it was adequate. Recommendation We recommend that the Center amend their subrecipient monitoring policy to include guidance on risk assessments of the subrecipients to determine level of monitoring to perform. Views of Responsible Officials and Corrective Action Plan The Center will update its procedures to perform risk assessments of all subrecipients, including sole source providers.
Finding Number: 2021-003 Condition: The Center does not perform the required risk assessments of its subrecipients, as outlined under 2 CFR 200.332(b). Planned Corrective Action: The Center will update its procedures to perform risk assessments of all subrecipients, including sole source providers. Contact person responsible for corrective action: Bonnie Skaggs, Controller Anticipated Completion Date: 03/31/2022
2020-003, 2020-006
ALN Number, Federal Agency, and Program Name ALN 93.788; U.S. Department of Health and Human Services; Opioid STR; ALN 93.243 U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Projects of Regional and National Significance; ALN 93.829; U.S. Department of Health and Human Services; Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Award Identification Number and Year H79TI081702 (September 30, 2019 September 29, 2020) and H79TI083308 (September 30, 2020 June 30, 2021); 5H79SM080793 02 (November 30, 2019 November 29, 2020); 5H79SM080793 03 (November 30, 2020 November 29, 2021); H79SM081985 (March 31, 2020 March 30, 2021); 5U79SM063221 04 (September 30, 2019 September 29, 2020); 5U79SM063221 05 (September 30, 2020 September 29, 2021); 6H79SM081895 02M003 (September 30, 2019 September 29, 2020); 1H79SM083312 01 (May 1, 2020 April 30, 2021); 6H79SM083312 02M002 (May 1, 2021 April 30, 2022) Pass through Entity Colorado Department of Human Services; Colorado Department of Human Services and Boulder County Community Services Department; N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding Yes 2020 004 Criteria In accordance with 2 CFR 200.305(b)(3), when the reimbursement method is used, the federal awarding agency or pass through entity must make payment within 30 calendar days after receipt of the billing, unless the pass through entity believes the request to be improper. In accordance with 2 CFR 200.302, the non federal entity must have written procedures to implement the requirements of 2 CFR 200.305. Condition Under ALN 93.788, the Center did not reimburse subrecipients for expenses submitted within 30 calendar days after receipt of invoice as a result of a lack of written procedures in accordance with 2 CFR 200.305 that affected all programs. The Center also does not have written procedures to implement the cash management requirements of 2 CFR 200.305. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context Under ALN 93.788, six reimbursement requests from the subrecipients were selected for testing, and four out of the six requests tested were paid between 31 84 days after receipt of invoice. Cause and Effect Written procedures and internal control processes in place were not adequate to ensure payment within 30 calendar days after receipt of invoice. Recommendation We recommend the Center implement written procedures in accordance with Uniform Guidance and a process to ensue subrecipients are paid within 30 days of billing. Views of Responsible Officials and Planned Corrective Actions The Center understands the requirement and strives to pay all subrecipients within the required 30 calendar day timeframe. Due to delays in the new ERP implementation and staffing turnover, the Center did not always meet this requirement during FY 21. The Center will update its processes and procedures to ensure compliance with this requirement going forward.
Show full finding ▾Hide full finding ▴ALN Number, Federal Agency, and Program Name ALN 93.788; U.S. Department of Health and Human Services; Opioid STR; ALN 93.243 U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Projects of Regional and National Significance; ALN 93.829; U.S. Department of Health and Human Services; Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Award Identification Number and Year H79TI081702 (September 30, 2019 September 29, 2020) and H79TI083308 (September 30, 2020 June 30, 2021); 5H79SM080793 02 (November 30, 2019 November 29, 2020); 5H79SM080793 03 (November 30, 2020 November 29, 2021); H79SM081985 (March 31, 2020 March 30, 2021); 5U79SM063221 04 (September 30, 2019 September 29, 2020); 5U79SM063221 05 (September 30, 2020 September 29, 2021); 6H79SM081895 02M003 (September 30, 2019 September 29, 2020); 1H79SM083312 01 (May 1, 2020 April 30, 2021); 6H79SM083312 02M002 (May 1, 2021 April 30, 2022) Pass through Entity Colorado Department of Human Services; Colorado Department of Human Services and Boulder County Community Services Department; N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding Yes 2020 004 Criteria In accordance with 2 CFR 200.305(b)(3), when the reimbursement method is used, the federal awarding agency or pass through entity must make payment within 30 calendar days after receipt of the billing, unless the pass through entity believes the request to be improper. In accordance with 2 CFR 200.302, the non federal entity must have written procedures to implement the requirements of 2 CFR 200.305. Condition Under ALN 93.788, the Center did not reimburse subrecipients for expenses submitted within 30 calendar days after receipt of invoice as a result of a lack of written procedures in accordance with 2 CFR 200.305 that affected all programs. The Center also does not have written procedures to implement the cash management requirements of 2 CFR 200.305. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context Under ALN 93.788, six reimbursement requests from the subrecipients were selected for testing, and four out of the six requests tested were paid between 31 84 days after receipt of invoice. Cause and Effect Written procedures and internal control processes in place were not adequate to ensure payment within 30 calendar days after receipt of invoice. Recommendation We recommend the Center implement written procedures in accordance with Uniform Guidance and a process to ensue subrecipients are paid within 30 days of billing. Views of Responsible Officials and Planned Corrective Actions The Center understands the requirement and strives to pay all subrecipients within the required 30 calendar day timeframe. Due to delays in the new ERP implementation and staffing turnover, the Center did not always meet this requirement during FY 21. The Center will update its processes and procedures to ensure compliance with this requirement going forward.
Finding Number: 2021-004 Condition: Under ALN 93.788, the Center did not reimburse subrecipients for expenses submitted within 30 calendar days after receipt of invoice as a result of a lack of written procedures in accordance with 2 CFR 200.305 that affected all programs. Planned Corrective Action: The Center understands the requirement and strives to pay all subrecipients within the required 30 calendar day timeframe. Due to delays in the new ERP implementation and staffing turnover, the Center did not always meet this requirement during FY 21. The Center will update its processes and procedures to ensure compliance with this requirement going forward. Contact person responsible for corrective action: Bonnie Skaggs, Controller Anticipated Completion Date: 03/31/2022
2020-004
ALN Number, Federal Agency, and Program Name ALN 93.788; U.S. Department of Health and Human Services; Opioid STR Federal Award Identification Number and Year H79TI081702 (September 30, 2019 September 29, 2020) and H79TI083308 (September 30, 2020 June 30, 2021) Pass through Entity Colorado Department of Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding Yes 2020 005 Criteria Per 2 CFR 200.318(a), a non Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and 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 200.317 through 200.327. Condition The Center does not have a procurement policy that entirely complies with 2 CFR 200.318(a). The current policy only addresses costs that fall under the micro purchase threshold. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The Uniform Guidance and the grant agreement require a procurement policy. The current policy only addresses costs that fall under the micro purchase threshold and needs to address small purchase procedures, sealed bids, competitive proposals and noncompetitive proposals. Approximately $31,000 of the grant expenditures required compliance with the appropriate procurement standards. All of those expenditures fell under micro purchase threshold procedures, which may be awarded without soliciting competitive bids. Therefore, there are no questioned costs resulting. Cause and Effect A procurement policy in accordance with 2 CFR 318(a) was not in place to ensure procurements expenditures were approved by using the appropriate procurement method. Recommendation We recommend the Center implement a procurement policy that complies in its entirety with 2 CFR 200.318(a). Views of Responsible Officials and Planned Corrective Actions The Center will update their procurement policy to include all applicable procurement thresholds.
Show full finding ▾Hide full finding ▴ALN Number, Federal Agency, and Program Name ALN 93.788; U.S. Department of Health and Human Services; Opioid STR Federal Award Identification Number and Year H79TI081702 (September 30, 2019 September 29, 2020) and H79TI083308 (September 30, 2020 June 30, 2021) Pass through Entity Colorado Department of Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding Yes 2020 005 Criteria Per 2 CFR 200.318(a), a non Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and 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 200.317 through 200.327. Condition The Center does not have a procurement policy that entirely complies with 2 CFR 200.318(a). The current policy only addresses costs that fall under the micro purchase threshold. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The Uniform Guidance and the grant agreement require a procurement policy. The current policy only addresses costs that fall under the micro purchase threshold and needs to address small purchase procedures, sealed bids, competitive proposals and noncompetitive proposals. Approximately $31,000 of the grant expenditures required compliance with the appropriate procurement standards. All of those expenditures fell under micro purchase threshold procedures, which may be awarded without soliciting competitive bids. Therefore, there are no questioned costs resulting. Cause and Effect A procurement policy in accordance with 2 CFR 318(a) was not in place to ensure procurements expenditures were approved by using the appropriate procurement method. Recommendation We recommend the Center implement a procurement policy that complies in its entirety with 2 CFR 200.318(a). Views of Responsible Officials and Planned Corrective Actions The Center will update their procurement policy to include all applicable procurement thresholds.
Finding Number: 2021-005 Condition: The Center does not have a procurement policy that entirely complies with 2 CFR 200.318(a). The current policy only addresses costs that fall under the micro-purchase threshold. Planned Corrective Action: The Center will update their procurement policy to include all applicable procurement thresholds. Contact person responsible for corrective action: Bonnie Skaggs, Controller Anticipated Completion Date: 03/31/2022
2020-005
ALN Number, Federal Agency, and Program Name ALN 93.829; U.S. Department of Health and Human Services; Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Award Identification Number and Year 6H79SM081895 02M003 (September 30, 2019 September 29, 2020); 1H79SM083312 01 (May 1, 2020 April 30, 2021); 6H79SM083312 02M002 (May 1, 2021 April 30, 2022) Pass through Entity N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per 2 CFR 200.318(a), a non Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and 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 200.317 through 200.327. Condition The Center does not have a procurement policy that entirely complies with 2 CFR 200.318(a). The current policy only addresses costs that fall under the micro purchase threshold. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The Uniform Guidance and the grant agreements require a procurement policy. The current policy only addresses costs that fall under the micro purchase threshold and needs to address small purchase procedures, sealed bids, competitive proposals and noncompetitive proposals. Approximately $364,500 of the grant expenditures required compliance with the appropriate procurement standards. $210,209 required compliance under the micro purchase threshold procedures, which may be awarded without soliciting competitive bids. The remaining $154,291 required compliance under the small purchase threshold procedures, which may be awarded without soliciting competitive bids but require an adequate number of price quotes. As adequate price quotes were obtained, no questioned costs resulting. Cause and Effect A procurement policy in accordance with 2 CFR 318 327 was not in place to ensure procurements expenditures were approved by using the appropriate procurement method. Recommendation We recommend the Center implement a procurement policy that complies in its entirety with 2 CFR 200.318(a). Views of Responsible Officials and Planned Corrective Actions The Center will update their procurement policy to include all applicable procurement thresholds.
Show full finding ▾Hide full finding ▴ALN Number, Federal Agency, and Program Name ALN 93.829; U.S. Department of Health and Human Services; Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Award Identification Number and Year 6H79SM081895 02M003 (September 30, 2019 September 29, 2020); 1H79SM083312 01 (May 1, 2020 April 30, 2021); 6H79SM083312 02M002 (May 1, 2021 April 30, 2022) Pass through Entity N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per 2 CFR 200.318(a), a non Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and 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 200.317 through 200.327. Condition The Center does not have a procurement policy that entirely complies with 2 CFR 200.318(a). The current policy only addresses costs that fall under the micro purchase threshold. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The Uniform Guidance and the grant agreements require a procurement policy. The current policy only addresses costs that fall under the micro purchase threshold and needs to address small purchase procedures, sealed bids, competitive proposals and noncompetitive proposals. Approximately $364,500 of the grant expenditures required compliance with the appropriate procurement standards. $210,209 required compliance under the micro purchase threshold procedures, which may be awarded without soliciting competitive bids. The remaining $154,291 required compliance under the small purchase threshold procedures, which may be awarded without soliciting competitive bids but require an adequate number of price quotes. As adequate price quotes were obtained, no questioned costs resulting. Cause and Effect A procurement policy in accordance with 2 CFR 318 327 was not in place to ensure procurements expenditures were approved by using the appropriate procurement method. Recommendation We recommend the Center implement a procurement policy that complies in its entirety with 2 CFR 200.318(a). Views of Responsible Officials and Planned Corrective Actions The Center will update their procurement policy to include all applicable procurement thresholds.
Finding Number: 2021-006 Condition: The Center does not have a procurement policy that entirely complies with 2 CFR 200.318(a). The current policy only addresses costs that fall under the micro-purchase threshold. Planned Corrective Action: The Center will update their procurement policy to include all applicable procurement thresholds. Contact person responsible for corrective action: Bonnie Skaggs, Controller Anticipated Completion Date: 03/31/2022
ALN Number, Federal Agency, and Program Name ALN 93.788; U.S. Department of Health and Human Services; Opioid STR Federal Award Identification Number and Year H79TI081702 (September 30, 2019 September 29, 2020) and H79TI083308 (September 30, 2020 June 30, 2021) Pass through Entity Colorado Department of Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the agreement with the Colorado Department of Health and Human Services, in conjucntion with submitting monthly reports, the Center is required to file quarterly reports and one annual report. Condition The Center did not complete and submit the quarterly and annual reports. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context Five reports required by the grant agreement were not submitted. Cause and Effect Processes were not in place to ensure all required reports were submitted. Recommendation We recommend the Center implement processes to identify reporting requirements delegated by the funding agency and submit in accordance with the stated terms within the relevant rules and regulations. Views of Responsible Officials and Planned Corrective Actions The Center believes the grant agreements in question contained standard language and did not reflect the actual reporting requirements of the grant. There is no method to provide quarterly or annual reporting for the grant in question. The Center believes the required monthly online reporting satisfies all reporting requirements based on consultation with the pass-through entity but was unable to get a definitive statement from the entity documenting that prior to finalizing the audit. The Center will request that the pass-through entity either update the grant agreements or provide a definitive statement of compliance with all reporting requirements.
Show full finding ▾Hide full finding ▴ALN Number, Federal Agency, and Program Name ALN 93.788; U.S. Department of Health and Human Services; Opioid STR Federal Award Identification Number and Year H79TI081702 (September 30, 2019 September 29, 2020) and H79TI083308 (September 30, 2020 June 30, 2021) Pass through Entity Colorado Department of Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the agreement with the Colorado Department of Health and Human Services, in conjucntion with submitting monthly reports, the Center is required to file quarterly reports and one annual report. Condition The Center did not complete and submit the quarterly and annual reports. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context Five reports required by the grant agreement were not submitted. Cause and Effect Processes were not in place to ensure all required reports were submitted. Recommendation We recommend the Center implement processes to identify reporting requirements delegated by the funding agency and submit in accordance with the stated terms within the relevant rules and regulations. Views of Responsible Officials and Planned Corrective Actions The Center believes the grant agreements in question contained standard language and did not reflect the actual reporting requirements of the grant. There is no method to provide quarterly or annual reporting for the grant in question. The Center believes the required monthly online reporting satisfies all reporting requirements based on consultation with the pass-through entity but was unable to get a definitive statement from the entity documenting that prior to finalizing the audit. The Center will request that the pass-through entity either update the grant agreements or provide a definitive statement of compliance with all reporting requirements.
Finding Number: 2021-007 Condition: The pass-through entity required quarterly and annual reports that were not submitted in accordance with the grant agreement. Planned Corrective Action: The Center believes the grant agreements in question contained standard language and did not reflect the actual reporting requirements of the grant. There is no method to provide quarterly or annual reporting for the grant in question. The Center believes the required monthly online reporting satisfies all reporting requirements based on consultation with the pass-through entity but was unable to get a definitive statement from the entity documenting that prior to finalizing the audit. The Center will request that the pass-through entity either update the grant agreements or provide a definitive statement of compliance with all reporting requirements. Contact person responsible for corrective action: Bonnie Skaggs, Controller Anticipated Completion Date: 06/30/2022
FAC accepted this audit on January 3, 2018 — management decision was due July 3, 2018.
FAC accepted this audit on January 29, 2017 — management decision was due July 29, 2017.
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