EIN: 846000566
UEI: P9Y8CAFT4GB5
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 September 26, 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 March 26, 2026 (156 days ago).
What is a management decision? →FAC accepted this audit on July 30, 2024 — management decision was due January 30, 2025.
FAC accepted this audit on July 20, 2023 — management decision was due January 20, 2024.
FAC accepted this audit on July 11, 2022 — management decision was due January 11, 2023.
We noted that the City does have policies and procedures in place for compliance with suspension and debarment requirements; however, we noted that one out of two vendors selected for testing had not been checked to verify they were not suspended or debarred. We did verify the vendor were not currently suspended or debarred through verification per SAM.gov. Questioned costs: None Context: The City does have a policy and procedure to check a vendor's suspension and debarment status either by checking the Excluded Parties List System (EPLS), collecting a certification from the proposed entity, and/or adding a clause or condition to the covered transaction with that entity. The City was not able to provide verification of the suspension and debarment status through review of the EPLS, providing a certification from the vendor, or through a clause or condition within the signed contract. The City did provide proof of this verification that occurred but was during the audit time period, subsequent to year-end. Cause: The City reviewed the active record within SAM.gov, but did not keep a copy of the review for the vendor. Effect: The City could not be in compliance with suspension and debarment requirements for its federal programs and could pay a vendor who is suspended and debarred from federal programs. Repeat Finding: No Recommendation: The City should ensure its policies and procedures over suspension and debarment are being enforced for all transactions and verify status with every renewal. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: US Department of the Treasury Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Not applicable. Pass-Through Number(s): Not applicable. Award Period: 2021 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA) and available at https://governmentcontractregistration.com/sam-registration-and-renewal/, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: We noted that the City does have policies and procedures in place for compliance with suspension and debarment requirements; however, we noted that one out of two vendors selected for testing had not been checked to verify they were not suspended or debarred. We did verify the vendor were not currently suspended or debarred through verification per SAM.gov. Questioned costs: None Context: The City does have a policy and procedure to check a vendor's suspension and debarment status either by checking the Excluded Parties List System (EPLS), collecting a certification from the proposed entity, and/or adding a clause or condition to the covered transaction with that entity. The City was not able to provide verification of the suspension and debarment status through review of the EPLS, providing a certification from the vendor, or through a clause or condition within the signed contract. The City did provide proof of this verification that occurred but was during the audit time period, subsequent to year-end. Cause: The City reviewed the active record within SAM.gov, but did not keep a copy of the review for the vendor. Effect: The City could not be in compliance with suspension and debarment requirements for its federal programs and could pay a vendor who is suspended and debarred from federal programs. Repeat Finding: No Recommendation: The City should ensure its policies and procedures over suspension and debarment are being enforced for all transactions and verify status with every renewal. Views of responsible officials: There is no disagreement with the audit finding.
DEPARTMENT OF THE TREASURY 2021-001 Coronavirus State and Local Fiscal Recovery Funds Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The City should ensure its policies and procedures over suspension and debarment are being enforced for all transactions and verify status with every renewal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City agrees that documentation was not kept of the EPLS review. As noted, the entity was not included on the suspended and debarred listing. The City has met with each department expending these funds and discussed the need to verify that they have completed one of the following for each vendor: checked their status in EPLS; obtained a certification from the vendor; or the signed contract has a clause or conidiation regarding suspension and debarment. This review will be completed by each department prior to entering into the contact with each entity. The documentation should include a copy of the EPLS record; the certification from the vendor; or reference the contract that includes the clause or condition regarding suspension and debarment. Name(s) of the contact person(s) responsible for corrective action: Anne Penney Planned completion date for corrective action plan: 7/31/2022 If the Department of the Treasury has questions regarding this plan, please call Anne Penney at 303-441-1812.
FAC accepted this audit on July 20, 2021 — management decision was due January 20, 2022.
FAC accepted this audit on July 20, 2020 — management decision was due January 20, 2021.
We noted that the City does have policies and procedures in place for compliance with suspension and debarment requirements; however, we noted that three out of five vendors selected for testing had not been checked to verify they were not suspended or debarred. We did verify these vendors were not currently suspended or debarred through verification per SAM.gov. Questioned costs: None. Context: The City does have a policy and procedure to check a vendor's suspension and debarment status either by checking the Excluded Parties List System (EPLS), collecting a certification from the proposed entity, and/or adding a clause or condition to the covered transaction with that entity. The City was not able to provide verification of the suspension and debarment status through review of the EPLS, providing a certification from the vendor, or through a clause or condition within the signed contract. The City did provide proof of this verification that occurred but was during the audit time period, subsequent to year-end. Cause: The City did not keep a copy of the EPLS review. The City did not obtain a certification from the vendor. The City did not include a suspension and disbarment clause or condition within all versions of its contracts. Effect: The City could not be in compliance with suspension and debarment requirements for its federal programs. Repeat Finding: No. Recommendation: The City should ensure its policies and procedures over suspension and debarment are being enforced for all transactions and verify status with every renewal. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: US Department of Transportation Federal program title: Highway Planning and Construction CFDA Number: 20.205 Pass-Through Agency: Colorado Department of Transporation Pass-Through Number(s): N/A Award Period: 2019 Compliance requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a passthrough entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA) and available at https://governmentcontractregistration.com/sam-registration-and-renewal/, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: We noted that the City does have policies and procedures in place for compliance with suspension and debarment requirements; however, we noted that three out of five vendors selected for testing had not been checked to verify they were not suspended or debarred. We did verify these vendors were not currently suspended or debarred through verification per SAM.gov. Questioned costs: None. Context: The City does have a policy and procedure to check a vendor's suspension and debarment status either by checking the Excluded Parties List System (EPLS), collecting a certification from the proposed entity, and/or adding a clause or condition to the covered transaction with that entity. The City was not able to provide verification of the suspension and debarment status through review of the EPLS, providing a certification from the vendor, or through a clause or condition within the signed contract. The City did provide proof of this verification that occurred but was during the audit time period, subsequent to year-end. Cause: The City did not keep a copy of the EPLS review. The City did not obtain a certification from the vendor. The City did not include a suspension and disbarment clause or condition within all versions of its contracts. Effect: The City could not be in compliance with suspension and debarment requirements for its federal programs. Repeat Finding: No. Recommendation: The City should ensure its policies and procedures over suspension and debarment are being enforced for all transactions and verify status with every renewal. Views of responsible officials: There is no disagreement with the audit finding.
Department of Transportation City of Boulder respectfully submits the following corrective action plan for the year ended December 31, 2019. Audit period: January 1, 2019 ? December 31, 2019 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TRANSPORTATION 2019-001 Highway Planning and Construction ? CFDA No. 20.205 Recommendation: The City should ensure its policies and procedures over suspension and debarment are being enforced for all transactions and verify status with every renewal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City agrees that documentation was not kept of the EPLS review. Each entity was included on the Colorado Department of Transportation (CDOT) prequalification listing and approved for use by CDOT. As noted, none of the entities were included on the suspended and debarred listing. The City will create a checklist to be used for any contract subject to the suspension and debarment compliance requirement. The checklist will ask the project manager to verify that they completed one of the following for each vendor: checked their status in EPLS; obtained a certification from the vendor; or the signed contract has a clause or condition regarding suspension and debarment. This review will be completed and documented by each project manager prior to entering into the contract with each entity. The documentation should include a copy of the EPLS record; the certification from the vendor; or reference the contract that includes the clause or condition regarding suspension and debarment. A copy will be included in the attachments to the requisition to create the contract in the City?s ERP system. Name of the contact person responsible for corrective action: Gerrit Slatter Planned completion date for corrective action plan: 7/31/2020 If the Department of Transportation has questions regarding this plan, please call Gerrit Slatter at 303-441-1978.
FAC accepted this audit on July 28, 2019 — management decision was due January 28, 2020.
FAC accepted this audit on July 11, 2018 — management decision was due January 11, 2019.
FAC accepted this audit on July 30, 2017 — management decision was due January 30, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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