EIN: 841090476
UEI: D13WXXL3LNC7
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 15, 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 November 15, 2025, which was (279 days ago).
What is a management decision? →Finding 2024-002: Material Weakness, Internal Control Over Compliance, Cash Management Criteria: A recipient of federal award is required to report information to the federal agency and is required to ensure there are controls in place over cash management. Condition and Context: The Organization did not have a formally documented control in place to ensure all cash management processes were completed accurately. Cause: The related review of cash management controls were not documented. Effect or Potential Effect: Without sufficient documentation and monitoring controls, the Organization may not be able to detect an error in cash management on a timely basis. Recommendation: We recommend the Organization establish and follow a documented internal control process over review of cash management.
Responsible Official’s Response: Management agrees with the recommendation to establish and follow a documented internal control process over the review of cash management. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document in writing, the process and review it with department leaders. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2019. 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 19, 2020, which was (2285 days ago).
What is a management decision? →Finding 2019-001: Adjusting Journal Entries - Material Weakness Criteria: Condition: Effect: Questioned Cost: Cause: The Organization is responsible for designing and implementing effective internal controls over financial reporting. The internal financial statements were not properly stated. During the course of our audit, material audit adjustments were recorded to properly state the financial statements. None We noted the beginning net assets did not tie to the fiscal year 2018 audited financial statements. We also noted that a distribution from the investments was recorded twice causing cash and revenue to be overstated. Furthermore, a copier lease was not properly capitalized. Recommendation: We recommend all audit adjustments be properly reflected in the internal financial statements and a reconciliation of net assets to the audit report be performed after the adjustments are recorded. We also recommend that a process be established to properly reconcile payments received to the general ledger, including reviewing uncleared bank reconciling items that have not been cleared in a reasonable amount of time. Response: Internal controls have been updated to include a procedure to record adjustments and reconcile internal financial statements net assets to the audit report. Internal controls have been updated to include a procedure to analyze uncleared bank reconciling items that have not cleared in a reasonable amount of time.
Name and address of independent public accounting firm: JDS Professional Group, 10303 E Dry Creek Rd. Suite 400, Englewood, CO 80112. Audit Period: June 1, 2018 to May 31, 2019 FINDINGS - FINANCIAL STATEMENT AUDIT Material Weakness 2019-001: Adjusting Journal Entries - Material Weakness Recommendation: We recommend all audit adjustments be properly reflected in the internal financial statements and a reconciliation of net assets to the audit report be performed after the adjustments are recorded. We also recommend that a process be established to properly reconcile payments received to the general ledger, including reviewing uncleared bank reconciling items that have not cleared in a reasonable amount of time. Action Taken: DEPARTMENT OF HEALTH AND HUMAN SERVICES If the Department of Health and Human Services has questions regarding this plan, please call Cyndy Besseliever, HR and Finance Administrator, at 720-475-5713.
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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