EIN: 846000772
UEI: DL84BCKRKZC7
Audited by: Hinkle & Company, PC
Oversight agency: 93 [Department of Health and Human Services]
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 May 15, 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 15, 2026 (70 days from today).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
The County does not have adequate internal controls to ensure the SEFA accurately reports all federal assistance the county receives. Cause: Grant management at the county is decentralized and departments are responsible for providing the required information to the County’s department of finance to facilitate the preparation of the SEFA. The department of finance was not provided accurate federal program expenditures. Effect: The SEFA did not correctly report all Federal expenditures. The Federal government relies on the SEFA information to be reported accurately. In addition, accurate SEFA information is relied upon by the auditors in order to perform the major program determinations utilized to select the Federal programs subject to Single Audit procedures. Questioned Costs: None reported. Repeat Finding: No. Recommendation: We recommend the County implement a countywide system to allow for a more automated system of tracking federal expenditures, that may include updated processes to be developed to set up new organization codes which would require grant managers to provide the required information needed for accurate SEFA preparation. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented new process to ensure accurate preparation of their SEFA’s.
Show full finding ▾Hide full finding ▴Finding 2023-003 – Huerfano County - Internal controls over the preparation of the SEFA Criteria: In accordance with 2 CFR Part 200.510(b)(2), the auditee is responsible for preparing a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Part 200.303(a) and 2 CFR Part 200.502. Condition: The County does not have adequate internal controls to ensure the SEFA accurately reports all federal assistance the county receives. Cause: Grant management at the county is decentralized and departments are responsible for providing the required information to the County’s department of finance to facilitate the preparation of the SEFA. The department of finance was not provided accurate federal program expenditures. Effect: The SEFA did not correctly report all Federal expenditures. The Federal government relies on the SEFA information to be reported accurately. In addition, accurate SEFA information is relied upon by the auditors in order to perform the major program determinations utilized to select the Federal programs subject to Single Audit procedures. Questioned Costs: None reported. Repeat Finding: No. Recommendation: We recommend the County implement a countywide system to allow for a more automated system of tracking federal expenditures, that may include updated processes to be developed to set up new organization codes which would require grant managers to provide the required information needed for accurate SEFA preparation. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented new process to ensure accurate preparation of their SEFA’s.
Recommendation: We recommend the County implement a countywide system to allow for a more automated system of tracking federal expenditures, that may include updated processes to be developed to set up new organization codes which would require grant managers to provide the required information needed for accurate SEFA preparation. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented new process to ensure accurate preparation of their SEFA’s.
FAC accepted this audit on March 16, 2026 — management decision was due September 16, 2026.
The County does not have adequate internal controls to ensure the SEFA accurately reports all federal assistance the county receives. Cause: Grant management at the county is decentralized and departments are responsible for providing the required information to the County’s department of finance to facilitate the preparation of the SEFA. The department of finance was not provided accurate federal program expenditures. Effect: The SEFA did not correctly report all Federal expenditures. The Federal government relies on the SEFA information to be reported accurately. In addition, accurate SEFA information is relied upon by the auditors in order to perform the major program determinations utilized to select the Federal programs subject to Single Audit procedures. Questioned Costs: None reported. Repeat Finding: No. Recommendation: We recommend the County implement a countywide system to allow for a more automated system of tracking federal expenditures, that may include updated processes to be developed to set up new organization codes which would require grant managers to provide the required information needed for accurate SEFA preparation. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented new process to ensure accurate preparation of their SEFA’s.
Show full finding ▾Hide full finding ▴Finding 2023-003 – Huerfano County - Internal controls over the preparation of the SEFA Criteria: In accordance with 2 CFR Part 200.510(b)(2), the auditee is responsible for preparing a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Part 200.303(a) and 2 CFR Part 200.502. Condition: The County does not have adequate internal controls to ensure the SEFA accurately reports all federal assistance the county receives. Cause: Grant management at the county is decentralized and departments are responsible for providing the required information to the County’s department of finance to facilitate the preparation of the SEFA. The department of finance was not provided accurate federal program expenditures. Effect: The SEFA did not correctly report all Federal expenditures. The Federal government relies on the SEFA information to be reported accurately. In addition, accurate SEFA information is relied upon by the auditors in order to perform the major program determinations utilized to select the Federal programs subject to Single Audit procedures. Questioned Costs: None reported. Repeat Finding: No. Recommendation: We recommend the County implement a countywide system to allow for a more automated system of tracking federal expenditures, that may include updated processes to be developed to set up new organization codes which would require grant managers to provide the required information needed for accurate SEFA preparation. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented new process to ensure accurate preparation of their SEFA’s.
Recommendation: We recommend the County implement a countywide system to allow for a more automated system of tracking federal expenditures, that may include updated processes to be developed to set up new organization codes which would require grant managers to provide the required information needed for accurate SEFA preparation. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented new process to ensure accurate preparation of their SEFA’s.
FAC accepted this audit on November 21, 2023 — management decision was due May 21, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 22, 2021 — management decision was due January 22, 2022.
FAC accepted this audit on July 13, 2020 — management decision was due January 13, 2021.
FAC accepted this audit on June 27, 2019 — management decision was due December 27, 2019.
FAC accepted this audit on July 10, 2018 — management decision was due January 10, 2019.
FAC accepted this audit on July 20, 2017 — management decision was due January 20, 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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