EIN: 841079882
UEI: X9W7VU8JV7E3
Audited by: Eide Bailly LLP
Oversight agency: 10 [Department of Agriculture]
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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 May 18, 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 November 18, 2026 (76 days from today).
What is a management decision? →FAC accepted this audit on May 15, 2025 — management decision was due November 15, 2025.
FAC accepted this audit on April 30, 2024 — management decision was due October 30, 2024.
FAC accepted this audit on May 21, 2023 — management decision was due November 21, 2023.
FAC accepted this audit on May 10, 2022 — management decision was due November 10, 2022.
FAC accepted this audit on May 26, 2021 — management decision was due November 26, 2021.
FAC accepted this audit on June 1, 2020 — management decision was due December 1, 2020.
We tested internal controls over procurement, suspension and debarment and noted there was no documentation to support four transactions with one vendor (related to the SAM?s check being performed to determine if the vendor was suspended or debarred). Although there was no documentation to support the internal control was in place, we noted that the vendor was not suspended or debarred. Cause: The Organization did not perform verification prior to entering into a procurement transaction. Internal controls were not sufficient to ensure the required verification was performed. Effect: Failure to perform the SAM?s check may result in entering into a contract with a suspended or debarred entity. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of four vendors subject to procurement out of 16 vendors were selected for procurement, suspension and debarment testing. Repeat Finding from Prior Year: No. Recommendation: The Organization should establish procedures to ensure checks are completed and documented to verify vendors are not suspended or debarred prior to entering into a contract. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Show full finding ▾Hide full finding ▴2019-002 U.S. Department of Agriculture CFDA 10.902 Soil and Water Conservation Procurement, Suspension, and Debarment Significant Deficiency in Internal Control Over Compliance Criteria: Federal regulations 2 C.F.R. 180.220 state that a contract for goods or services is a covered transaction if awarded in a nonprocurement transaction and if the amount of the contract is expected to equal or exceed $25,000. Also, federal regulation 2. C.F.R. 180.300 requires that when a non-federal entity enters into a covered transaction with another entity, the non-federal entity must verify that the person or entity they intend to do business with is not excluded or disqualified from receiving federal funds. This can be done by: (1) checking the System of Award Management (SAM) exclusions, (2) collecting a certification from that entity, or (3) adding a clause or condition to the covered transaction with that person. Condition: We tested internal controls over procurement, suspension and debarment and noted there was no documentation to support four transactions with one vendor (related to the SAM?s check being performed to determine if the vendor was suspended or debarred). Although there was no documentation to support the internal control was in place, we noted that the vendor was not suspended or debarred. Cause: The Organization did not perform verification prior to entering into a procurement transaction. Internal controls were not sufficient to ensure the required verification was performed. Effect: Failure to perform the SAM?s check may result in entering into a contract with a suspended or debarred entity. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of four vendors subject to procurement out of 16 vendors were selected for procurement, suspension and debarment testing. Repeat Finding from Prior Year: No. Recommendation: The Organization should establish procedures to ensure checks are completed and documented to verify vendors are not suspended or debarred prior to entering into a contract. Views of Responsible Officials: Management agrees with the finding and the recommendation.
Finding 2019-002 Procurement, Suspension and Debarment Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization did not verify that a vendor was not excluded from receiving federal funds by checking that entity against the System of Award Management (SAM) database prior to procurement. Responsible Individuals: Rita Campbell, Accounting Manager Corrective Action Plan: Projects managers will check all vendors against the SAM database prior to entering into any procurement arrangement for goods or services. In addition, project managers will make a copy of the screen proving the verification was completed and retain that proof in the vendor file. Accounting manager will verify the SAM verification has been completed prior to entering invoices in the accounting system to be paid. Anticipated Completion Date: Ongoing through 2020
FAC accepted this audit on April 24, 2019 — management decision was due October 24, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on May 29, 2018 — management decision was due November 29, 2018.
FAC accepted this audit on May 21, 2017 — management decision was due November 21, 2017.
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