EIN: 846000728
UEI: N61GFG3BV9P9
Audited by: Hinkle & Company, PC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 24, 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 January 24, 2026 (223 days ago).
What is a management decision? →FAC accepted this audit on August 8, 2024 — management decision was due February 8, 2025.
FAC accepted this audit on November 20, 2024 — management decision was due May 20, 2025.
FAC accepted this audit on August 7, 2023 — management decision was due February 7, 2024.
FAC accepted this audit on September 14, 2021 — management decision was due March 14, 2022.
We noted that the Town allocated payroll costs to the COVID-19 Coronavirus Relief Fund for costs incurred for recreation center employees that helped distribute lunches to seniors that picked up lunches at the recreation center. These payroll costs were based on estimated hours and hourly rates and were not based on actual individuals that spent time on these activities. Questioned Costs: $20,516 Cause: The Town did not have policies and procedures in place for employees to track and record the actual time incurred by employees for distributing senior lunches. Effect or Potential Effect: The Town was unable to demonstrate that the payroll expenditures charged to the grant accurately reflected the time incurred on the program and were properly supported in accordance with 2 CFR Part 200.430 time and effort reporting requirements. Recommendation: We recommend that the Town develop policies, procedures and controls to ensure that payroll expenditures charged to federal grants are properly supported.
Show full finding ▾Hide full finding ▴Section III ? Federal Award Findings and Questioned Costs Finding Number: 2020-001 Prior Year Finding Number: N/A Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles US Department of Treasury; Passed Through the Colorado Department of Local Affairs COVID-19 Coronavirus Relief Fund CFDA #21.019 Award #: CVRF CM-185 Award Year: March 1, 2020 through December 30, 2020 Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statues, regulations, and the terms and conditions of the Federal award. Per 2 CFR Section 200.430 Compensation ? Personal Services: ?Costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the establish written policy of the nonFederal entity consistently applied to both Federal and non-Federal activities; (2) Follows an appointment made in accordance with a non-Federal entity?s laws and/or rules or written policies and meets the requirements of Federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, Standards for Documentation of Personnel Expenses, when applicable.? 2 CFR Section 200.430(i): ?Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; (iv) Encompass both federally assisted and all other activities compensated by the non- Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the nonFederal entity?s written policy; v) Comply with the established accounting policies and practices of the non-Federal entity; (vi) [Reserved] (vii) Support the distribution of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. (viii) Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards.? Condition: We noted that the Town allocated payroll costs to the COVID-19 Coronavirus Relief Fund for costs incurred for recreation center employees that helped distribute lunches to seniors that picked up lunches at the recreation center. These payroll costs were based on estimated hours and hourly rates and were not based on actual individuals that spent time on these activities. Questioned Costs: $20,516 Cause: The Town did not have policies and procedures in place for employees to track and record the actual time incurred by employees for distributing senior lunches. Effect or Potential Effect: The Town was unable to demonstrate that the payroll expenditures charged to the grant accurately reflected the time incurred on the program and were properly supported in accordance with 2 CFR Part 200.430 time and effort reporting requirements. Recommendation: We recommend that the Town develop policies, procedures and controls to ensure that payroll expenditures charged to federal grants are properly supported.
Finding Number: 2020-001 Prior Year Finding Number: N/A Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles US Department of Treasury; Passed Through the Colorado Department of Local Affairs COVID-19 Coronavirus Relief Fund CFDA #21.019 Award #: CVRF CM-185 Award Year: March 1, 2020 through December 30, 2020 Condition: We noted that the Town allocated payroll costs to the COVID-19 Coronavirus Relief Fund for costs incurred for recreation center employees that helped distribute lunches to seniors that picked up lunches at the recreation center. These payroll costs were based on estimated hours and hourly rates and were not based on actual individuals that spent time on these activities. Cause: The Town did not have policies and procedures in place for employees to track and record the actual time incurred by employees for distributing senior lunches. Corrective Action Plan: Concerning all events where external funding or the possibility of external funding exists, the Town will no longer accept estimated time allotment records from affected Departments as adequate support material. Henceforth, all supportive payroll records will be generated by the Finance Department, thus eliminating any discrepancies between estimated hours & rates and actual hours & rates. Anticipated Completion Date for Corrective Action Plan: Immediate.
FAC accepted this audit on July 26, 2017 — management decision was due January 26, 2018.
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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