STRATMOOR HILLS WATER DISTRICT

EIN: 840535217

UEI: GSA_MIGRATION

Data as of August 21, 2026

STRATMOOR HILLS WATER DISTRICT1 audit years1 findings
1
Audit Years
1
Total Findings
0
Repeat Findings

FY 2021-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on July 12, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 12, 2023, which was (1317 days ago).

What is a management decision? →
2021-003
Cost Allowability
MATERIAL WEAKNESSQUESTIONED COSTS

The District received reimbursement from both the United States Air Force and the Clean Water State Revolving Fund. Questioned costs: $124,950. Context: 6 of the 21 items that were tested were reimbursed by both the United Sates Airforce and the Clean Water State Revolving Fund. Effect: The District received reimbursement for expenses from both funding sources. Cause: Controls to detect duplicate payment requests are not properly designed or operating effectively. Recommendation: Management should implement procedures that include a closer review of reimbursement requests to ensure that duplicate requests are not present. Views of responsible officials and planned corrective action: Management agrees with this finding and has taken steps to implement a more detailed review of 2022 reimbursement requests. Questioned costs of $124,950 were subtracted from the $1,732,698 of federal funds included in 2021 reimbursements. This resulted in $1,607,748 of federal funds reported in the SEFA. Per discussion with CWRPDA personnel, those $124,950 of questioned costs may be spent as allowed project costs in 2022 or 2023 and will be included in subsequent years? SEFA.

Show full finding ▾
Full finding narrative

Allowable Costs/Cost Principles for Clean Water State Revolving Funds Cluster Grant Funding Federal program: CFDA 66.458 Clean Water State Revolving Fund Cluster Federal agency: U.S. Environmental Protection Agency Pass-through entity: Colorado Water Resources & Power Development Authority (CWRPDA) Criteria: A District must not include as a cost any other federally financed program cost in either the current or a prior period. Condition: The District received reimbursement from both the United States Air Force and the Clean Water State Revolving Fund. Questioned costs: $124,950. Context: 6 of the 21 items that were tested were reimbursed by both the United Sates Airforce and the Clean Water State Revolving Fund. Effect: The District received reimbursement for expenses from both funding sources. Cause: Controls to detect duplicate payment requests are not properly designed or operating effectively. Recommendation: Management should implement procedures that include a closer review of reimbursement requests to ensure that duplicate requests are not present. Views of responsible officials and planned corrective action: Management agrees with this finding and has taken steps to implement a more detailed review of 2022 reimbursement requests. Questioned costs of $124,950 were subtracted from the $1,732,698 of federal funds included in 2021 reimbursements. This resulted in $1,607,748 of federal funds reported in the SEFA. Per discussion with CWRPDA personnel, those $124,950 of questioned costs may be spent as allowed project costs in 2022 or 2023 and will be included in subsequent years? SEFA.

Corrective Action Plan

Allowable Costs/Cost Principles for Clean Water State Revolving Funds Cluster Grant Funding Federal program: CFDA 66.458 Clean Water State Revolving Fund Cluster Federal agency: U.S. Environmental Protection Agency Pass-through entity: Colorado Water Resources & Power Development Authority Criteria: A District must not include as a cost any other federally financed program cost in either the current or a prior period. Condition: The District received reimbursement from both the United States Air Force and the Clean Water State Revolving Fund. Views of responsible officials and planned corrective action: Management agrees with this finding and has taken steps to implement a more detailed review of 2022 reimbursement requests. Questioned costs of $124,950 were subtracted from the $1,732,698 of federal funds included in 2021 reimbursements. This resulted in $1,607,748 of federal funds reported in the SEFA. Per discussion with CWRPDA personnel, those $124,950 of questioned costs may be spent as allowed project costs in 2022 or 2023 and will be included in subsequent years? SEFA. Responsibility for Corrective Action: Kevin Niles, District Manager Anticipated Completion Date: Fall of 2022.

About Allowable Costs / Cost Principles →

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.

Are you this organization?

Try tracking your findings and corrective action plans today — we're actively building this out and want your input on what an organization like yours actually needs.

Start tracking findings →

Do you fund this organization?

Monitor subrecipient audit findings and compliance status.

Start monitoring →

Product

Resources

Legal

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.

© 2026 Single Audit Intelligence. All data is public domain.

STRATMOOR HILLS WATER DISTRICT - Single Audit | Single Audit Intelligence