EIN: 840896112
UEI: SN3TGF5JVF97
Audited by: WALL, SMITH, BATEMAN INC.
Oversight agency: 11 [Department of Commerce]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 5, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 5, 2027 (142 days from today).
What is a management decision? →FAC accepted this audit on September 17, 2025 — management decision was due March 17, 2026.
FAC accepted this audit on August 28, 2024 — management decision was due February 28, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
The Organization inaccurately reported amounts for the leverage section of the Quarterly Financial & Performance Status Report for the period ending December 31, 2022. Cause: The Organization does not have a complete system of internal controls that provides for the review of the Quarterly Financial & Performance Status Reports. Questioned Costs: None Effect: The Quarterly Financial & Performance Status Report contained errors and was not in complete compliance with the reporting section of CDBG Guidebook. Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the CDBG Guidebook. Grantee?s Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-002: Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii, Assistance No. 14.228 Passed through Colorado Department of Local Affairs and Rio Grande County Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and compliance (material noncompliance) Criteria: The reporting section of the Community Development Block Grant (CDBG) Guidebook requires award recipients to submit quarterly financial and program performance reports to the Colorado Department of Local Affairs. These reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Condition: The Organization inaccurately reported amounts for the leverage section of the Quarterly Financial & Performance Status Report for the period ending December 31, 2022. Cause: The Organization does not have a complete system of internal controls that provides for the review of the Quarterly Financial & Performance Status Reports. Questioned Costs: None Effect: The Quarterly Financial & Performance Status Report contained errors and was not in complete compliance with the reporting section of CDBG Guidebook. Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the CDBG Guidebook. Grantee?s Response: See Corrective Action Plan.
Finding 2022-002: Community Development Block Grants/State?s Program Passed through Colorado Department of Local Affairs and Rio Grande County Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and compliance (material noncompliance) Recommendation: The Organization should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the CDBG Guidebook. Grantee?s Response: Management is aware of the need to strengthen internal controls in relation to financial reporting to be in compliance with the CDBG Guidebook. Management is currently implementing a detailed review process of all CDBG financial reporting that are prepared by the Finance and Accounting Department, to ensure that all numbers are tied to supporting documentation. This is expected to be completed by March 31, 2024.
Finding 2022-003: Internal Control Over Federal Awards Type of Finding: Internal Control (material weakness) Finding 2022-001 also applies to Federal Awards. Grantee?s Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2022-003: Internal Control Over Federal Awards Type of Finding: Internal Control (material weakness) Finding 2022-001 also applies to Federal Awards. Grantee?s Response: See Corrective Action Plan.
Finding 2022-003: Internal Control Over Federal Awards Type of Finding: Internal Control (material weakness) Finding 2022-001 also applies to Federal Awards. Grantee?s Response: Management is aware of the internal control weaknesses in relation to reporting for Federal Awards. As discussed in the response to Finding 2022-001, management is implementing detailed monthly controlled procedures, reconciliations, and documentation in support of accurate and complete reporting for Federal Awards. The implementation of these can be expected to be completed by March 31, 2024. If there are any questions regarding this plan, please call the responsible party at (719) 589-6099. Sarah Stoeber, Executive Director Alisha Todd, Acting Controller San Luis Valley Development Resources Group CFO Systems
FAC accepted this audit on May 18, 2022 — management decision was due November 18, 2022.
FAC accepted this audit on July 12, 2021 — management decision was due January 12, 2022.
FAC accepted this audit on July 21, 2020 — management decision was due January 21, 2021.
FAC accepted this audit on June 19, 2019 — management decision was due December 19, 2019.
FAC accepted this audit on August 9, 2018 — management decision was due February 9, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 21, 2017 — management decision was due November 21, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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