EIN: 846000733
UEI: V4XCYLYSJU89
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2023. 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 27, 2024 (883 days ago).
What is a management decision? →The County did not obtain the required certified payroll reports from the contractor. Cause: The County does not have a complete system of internal controls to ensure that contractors subject to the wage rate requirements submitted the required weekly payrolls for each week that contract work was performed. Questioned Costs: None Effect: The County is not in compliance with the provisions of 29 CFR Part 5 wage rate requirements. Recommendation: The County should develop policies and procedures to implement monitoring controls over the federal program wage rate requirements. Grantee?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (significant deficiency) and Compliance (noncompliance) Criteria: The contract provisions and related matters section of the Labor Standards Provisions (29 CFR Part 5) requires that contractors submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance. Condition: The County did not obtain the required certified payroll reports from the contractor. Cause: The County does not have a complete system of internal controls to ensure that contractors subject to the wage rate requirements submitted the required weekly payrolls for each week that contract work was performed. Questioned Costs: None Effect: The County is not in compliance with the provisions of 29 CFR Part 5 wage rate requirements. Recommendation: The County should develop policies and procedures to implement monitoring controls over the federal program wage rate requirements. Grantee?s Response: See corrective action plan.
Finding 2022-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Special Tests and Provisions Grant No.: Not Applicable Type of Finding: Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The County should develop policies and procedures to implement monitoring controls over the federal program wage rate requirements. Action Taken: Management will develop a quarterly process to implement monitoring controls needed to ensure proper federal program wage requirements on or before year end close of December 31, 2024.
The County omitted cash disbursements of $995,545 which resulted in reporting cash on hand of this same amount on the SF-425 Annual Federal Financial Report for the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) grant submitted for the Airport Improvement Program (AIP) project for the period ending September 30, 2022. Cause: The County does not have a complete system of internal controls that provides for the review of the SF-425 Annual Federal Financial Report. Questioned Costs: None Effect: The SF-425 Annual Federal Financial Report contained errors and was not in complete compliance with the financial reporting requirements section of the FAA Order 5100.38D (Airport Improvement Handbook). Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with AIP requirements. Grantee?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-003: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Reporting Grant No.: Not applicable Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: The requirements for the financial reporting section of the FAA Order 5100.38D (Airport Improvement Handbook) requires non-federal entities to submit an annual report to the Federal oversight agency using standard form SF-425. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Condition: The County omitted cash disbursements of $995,545 which resulted in reporting cash on hand of this same amount on the SF-425 Annual Federal Financial Report for the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) grant submitted for the Airport Improvement Program (AIP) project for the period ending September 30, 2022. Cause: The County does not have a complete system of internal controls that provides for the review of the SF-425 Annual Federal Financial Report. Questioned Costs: None Effect: The SF-425 Annual Federal Financial Report contained errors and was not in complete compliance with the financial reporting requirements section of the FAA Order 5100.38D (Airport Improvement Handbook). Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with AIP requirements. Grantee?s Response: See corrective action plan.
Finding 2022-003: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation Compliance Requirement: Reporting Grant No.: Not Applicable Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with AlP requirements. Action Taken: ? Initiate a secondary review by administrator by December 31, 2024 ? Develop necessary internal controls needed to ensure proper reporting by December 31, 2024
FAC accepted this audit on August 31, 2022 — management decision was due March 3, 2023.
Four of the fifteen cases reviewed were missing required information as described below: ? Two instances of missing initial assessments ? Two instances of missing roadmaps ? One instance of initial assessment being completed outside of the 30 day compliance requirement Cause: During the year the Department experienced turnover in three of eight TANF case manager positions with one who served in a lead worker role. In addition throughout the year, a number of TANF staff worked remotely at various times due to COVID. Criteria: A system of internal controls includes the design, documentation, and ongoing monitoring of control activities to provide reasonable assurance that only eligible individuals receive assistance under federal award programs and that amounts provided to or on behalf of eligible individuals or groups of individuals were calculated in accordance with program requirements as outlined in the Colorado Department of Human Services (CDHS) Staff Manual, Volume III. Questioned Costs: Undetermined Effect: The Department is not in complete compliance with the provisions of CDHS Staff Manual, Volume III as it relates to assessments and roadmaps. Recommendation: The Department should develop policies and procedures to implement monitoring controls over the federal program eligibility and special tests and provisions requirements. Grantee?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-002:TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility and Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (significant deficiency) and Compliance (noncompliance) Context: We examined 15 of an average of 124 total case files for basic cash assistance with $529,252 in total expenditures. Of the 15 case files tested 12 included Pandemic Emergency Assistance Fund (PEAF) assistance. The PEAF expenditures of $132,832 were made up of a total of 112 case files. Condition: Four of the fifteen cases reviewed were missing required information as described below: ? Two instances of missing initial assessments ? Two instances of missing roadmaps ? One instance of initial assessment being completed outside of the 30 day compliance requirement Cause: During the year the Department experienced turnover in three of eight TANF case manager positions with one who served in a lead worker role. In addition throughout the year, a number of TANF staff worked remotely at various times due to COVID. Criteria: A system of internal controls includes the design, documentation, and ongoing monitoring of control activities to provide reasonable assurance that only eligible individuals receive assistance under federal award programs and that amounts provided to or on behalf of eligible individuals or groups of individuals were calculated in accordance with program requirements as outlined in the Colorado Department of Human Services (CDHS) Staff Manual, Volume III. Questioned Costs: Undetermined Effect: The Department is not in complete compliance with the provisions of CDHS Staff Manual, Volume III as it relates to assessments and roadmaps. Recommendation: The Department should develop policies and procedures to implement monitoring controls over the federal program eligibility and special tests and provisions requirements. Grantee?s Response: See corrective action plan.
Oversight Agencies: U.S. Department of Transportation and U.S. Department of Health and Human Services Alamosa County, Colorado respectfully submits the following corrective action plan for the year ended December 31, 2021. Independent Accountants: Wall, Smith, Bateman Inc. Certified Public Accountants 3001 Adcock Circle Alamosa, CO 81101 Audit period: Year ended December 31, 2021 The findings from the December 31, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section I of the schedule, Summary of Auditors' Results, does not include findings and is not addressed. Section II ? Financial Statement Findings Finding 2021-001: Internal Control Over Financial Reporting (Repeat of Finding 2020-001, 2019-001 and 2018-001) Type of finding: Internal Control (material weakness) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to include a review process over the general ledger that is segregated from the individual who completes the reconciliations, to ensure accurate reporting. The County should consider that this might require additional senior level finance staff. Action Taken: The Controller was appointed as the County Administrator, January 1, 2022 after holding the Controller and Interim Administrator positions beginning November, 2021. As County Administrator, she was able to hire an experienced Controller in April, 2022 for the position she vacated. This has given Administration additional depth in the Finance Department for separation of duties and oversight. Management is also seeking an additional staff person for accounts receivable and grants management who will also provide back up to payroll and accounts payable. The Finance Department has been working diligently on the development of internal controls needed to ensure proper monthly and year-end financial close accounting, government-wide reporting and reconciliation processes. With significant changes in Administration, we have not been able to complete all of our processes but we are much closer than in previous years. Management will seek to complete the hiring of additional staff and implement these processes on or before year end close of December 31, 2023. If the U.S. Department of Transportation or U.S. Department of Health and Human Services has questions regarding this plan, please call the responsible parties listed below. Sincerely yours, Roni Wisdom Roni Wisdom, County Administrator Alamosa County, Colorado
FAC accepted this audit on August 26, 2020 — management decision was due February 26, 2021.
The Federal share of unliquidated obligations of $224,927 for the remaining retainage was not reported. Cause: The County does not have a complete system of internal controls that provides for the review of the SF-425 Annual Federal Financial Report. Criteria: 2 CFR 200.327 and section 6 of the FAA Order 5100.38D (Airport Improvement Program Handbook) requires non-federal entities to submit an annual report to the Federal oversight agency using standard form SF-425. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Effect: The September 30, 2019 SF-425 Annual Federal Financial Report was inaccurately reported. Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with AIP requirements. Grantee?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation (Repeat of Finding 2018-002) Compliance Requirements: Reporting Grant No.: FAA 3-08-0002-022/023/024/025 Type of finding: Internal Control Over Compliance (material weakness) and compliance (material noncompliance) Context: We examined the SF-425 Annual Federal Financial Report for the Airport Improvement Program (AIP) project AIP 23-25 submitted for the period ending September 30, 2019. Condition: The Federal share of unliquidated obligations of $224,927 for the remaining retainage was not reported. Cause: The County does not have a complete system of internal controls that provides for the review of the SF-425 Annual Federal Financial Report. Criteria: 2 CFR 200.327 and section 6 of the FAA Order 5100.38D (Airport Improvement Program Handbook) requires non-federal entities to submit an annual report to the Federal oversight agency using standard form SF-425. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Effect: The September 30, 2019 SF-425 Annual Federal Financial Report was inaccurately reported. Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with AIP requirements. Grantee?s Response: See corrective action plan.
Finding 2019-002: Airport Improvement Program, CFDA No. 20.106 U.S. Department of Transportation (Repeat of Finding 2018-002) Compliance Requirement: Reporting Grant No.: FAA 3-08-0002-022/023/024/025 Type of finding: Internal Control Over Compliance (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure compliance with AIP requirements. Action Taken: Management will develop the necessary internal controls needed to ensure proper monthly and year-end financial close accounting, government-wide reporting and reconciliation processes before year end close of December 31, 2020.
2018-002
The child placement agreement was missing from the case file for 3 of the 10 case files examined requiring this document. In addition, the record of admissions was missing from 2 of the 10 case files examined requiring this document. Cause: The Department does not have a complete system of internal control that provides for the review of case files to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Criteria: The Colorado Department of Human Services Child Care Facility Licensing Rules (12CCR 2509-8) outlines the admission procedures and documentation required for the Foster Care program. Effect: The County is not in compliance with the admission requirements of the Colorado Department of Human Services Child Care Facility Licensing Rules (12CCR 2509-8). Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure compliance with Foster Care program requirements. Grantee?s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-003: Foster Care ? Title IV-E, CFDA No. 93.658 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility Grant No.: Not applicable Type of finding: Internal Control Over Compliance (significant deficiency) and Noncompliance Context: We examined 16 of 56 foster care child case files. Condition: The child placement agreement was missing from the case file for 3 of the 10 case files examined requiring this document. In addition, the record of admissions was missing from 2 of the 10 case files examined requiring this document. Cause: The Department does not have a complete system of internal control that provides for the review of case files to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Criteria: The Colorado Department of Human Services Child Care Facility Licensing Rules (12CCR 2509-8) outlines the admission procedures and documentation required for the Foster Care program. Effect: The County is not in compliance with the admission requirements of the Colorado Department of Human Services Child Care Facility Licensing Rules (12CCR 2509-8). Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure compliance with Foster Care program requirements. Grantee?s Response: See corrective action plan.
Finding 2019-003: Foster Care ? Title IV-E, CFDA No. 93.658 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility Grant No.: Not applicable Type of finding: Internal Control Over Compliance (significant deficiency) and Noncompliance Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure compliance with Foster Care program requirements. Action Taken: Develop a placement checklist for staff to use by 10/31/20. Initiate secondary review by Supervisor of placement and admissions criteria by 12/31/20.
FAC accepted this audit on September 2, 2019 — management decision was due March 2, 2020.
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