EIN: 846000778
UEI: HELHNXVA4Z97
Audited by: RubinBrown LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 28, 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 February 28, 2027 (178 days from today).
What is a management decision? →FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
Finding 2023-001 Reporting Material Weakness, Internal Control Over Compliance And Compliance ALN 21.032: Local Assistance And Tribal Consistency Fund Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Local Assistance and Tribal Consistency Fund (LATCF) was established to provide funding for counties and Tribal governments for revenue enhancement. Recipients are required to submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition/Context: In our audit, we noted the County inaccurately reported an element of the Obligation and Expenditure report. Cause: While the County implemented a new internal control process during 2023, at the time of the Obligation and Expenditure report submission, the County did not have sufficient internal controls in place to ensure that staff were appropriately trained on federal grant requirements related to reporting of LATCF expenditures. Effect: Without adequate controls over federal expenditures reporting, the County may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County continues to improve its internal controls process to ensure the personnel responsible are appropriately trained on federal grant reporting requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Show full finding ▾Hide full finding ▴Finding 2023-001 Reporting Material Weakness, Internal Control Over Compliance And Compliance ALN 21.032: Local Assistance And Tribal Consistency Fund Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Local Assistance and Tribal Consistency Fund (LATCF) was established to provide funding for counties and Tribal governments for revenue enhancement. Recipients are required to submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition/Context: In our audit, we noted the County inaccurately reported an element of the Obligation and Expenditure report. Cause: While the County implemented a new internal control process during 2023, at the time of the Obligation and Expenditure report submission, the County did not have sufficient internal controls in place to ensure that staff were appropriately trained on federal grant requirements related to reporting of LATCF expenditures. Effect: Without adequate controls over federal expenditures reporting, the County may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County continues to improve its internal controls process to ensure the personnel responsible are appropriately trained on federal grant reporting requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: Already completed Corrective Action Plan: The County agrees with the auditor’s recommendation to improve its internal controls related to federal grant reporting requirements and has implemented a process that ensures federal expenditure accounting and reports are prepared by the Grants Analyst and then reviewed and approved by the Deputy Director of Finance or Director of Finance to provide oversight and detect and correct errors before reports are submitted.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
Finding 2022-001 Reporting Material Weakness, Internal Control Over Compliance and Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Recipients are required to submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition/Context: In our audit, we noted the County inaccurately reported a certain element of the Performance and Expenditure report. Cause: The County did not have sufficient internal controls in place to ensure that staff were appropriately trained on federal grant requirements related to reporting of CSLFRF expenditures. Effect: Without adequate controls over federal expenditures reporting, the County may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Show full finding ▾Hide full finding ▴Finding 2022-001 Reporting Material Weakness, Internal Control Over Compliance and Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Recipients are required to submit periodic reports to the awarding agency on elements including financial data, projects funded, expenditures, and certain contracts and subawards. Condition/Context: In our audit, we noted the County inaccurately reported a certain element of the Performance and Expenditure report. Cause: The County did not have sufficient internal controls in place to ensure that staff were appropriately trained on federal grant requirements related to reporting of CSLFRF expenditures. Effect: Without adequate controls over federal expenditures reporting, the County may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2022-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: 10/31/2023 Corrective Action Plan: The County agrees with the auditor?s recommendation to improve its internal controls related to federal grant reporting requirements and has implemented a process that ensures federal expenditure accounting and reports are prepared by the Grants Analyst and then reviewed and approved by the Deputy Director of Finance or Director of Finance to provide oversight and detect and correct errors before reports are submitted
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on September 22, 2021 — management decision was due March 22, 2022.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 2021.
Internal controls over the maintenance rates compliance requirement are the responsibility of management. The County did not have evidence of following their developed internal controls over Foster Care rate determinations for all periods during 2019. Cause: The related review of maintenance payment rates was not documented for all periods during 2019. Effect: Due to insufficient documentation and monitoring controls, the County may not timely detect an error in rate determinations and pay a rate that is not appropriate. Questioned Costs: Not applicable Context: Three out of four months from the non-statistical sample tested did not have evidence of the documented review controls. Identification As Repeat Finding: Not applicable Recommendation: We recommend that the Department of Human Services document and maintain their control process over the review of Foster Care maintenance rates for every time the control is performed. Views of Responsible Officials and Planned Corrective Action: The County agrees with the finding and have put together a corrective action plan for the finding. See the corrective action plan included in this report.
Show full finding ▾Hide full finding ▴Finding 2019-001 Special Tests and Provisions Significant Deficiency, Internal Control over Compliance CFDA# 93.658: Title IV-E - Foster Care Federal Agency: Department of Health and Human Services Pass-Through Entity: Colorado Department of Human Services Criteria Or Specific Requirement: Title IV-E agencies establish payment rates for maintenance payments (e.g., payments to foster parents, child care institutions or directly to youth). Payment rates may also be established for Title IV-E administrative expenditures (e.g., payments to child placement agencies or other contractors, which may be either subrecipients or vendors) and for other services. Payment rates must provide for proper allocation of costs between Foster Care maintenance payments, administrative expenditures and other services in conformance with the cost principles. The Title IV-E agency?s plan approved by ACF must provide for periodic review of payment rates for Foster Care maintenance payments at reasonable, specific, time-limited periods established by the Title IV-E agency to assure the rate?s continuing appropriateness for the administration of the Title IV-E program (42 USC 671(a)(11); 45 CFR Section 1356.21(m)(1); 45 CFR Section 1356.60(a)(1) and (c)). The County is responsible for establishing controls over the rates charged for all types of Foster Care cases, including kinship maintenance rates. Condition: Internal controls over the maintenance rates compliance requirement are the responsibility of management. The County did not have evidence of following their developed internal controls over Foster Care rate determinations for all periods during 2019. Cause: The related review of maintenance payment rates was not documented for all periods during 2019. Effect: Due to insufficient documentation and monitoring controls, the County may not timely detect an error in rate determinations and pay a rate that is not appropriate. Questioned Costs: Not applicable Context: Three out of four months from the non-statistical sample tested did not have evidence of the documented review controls. Identification As Repeat Finding: Not applicable Recommendation: We recommend that the Department of Human Services document and maintain their control process over the review of Foster Care maintenance rates for every time the control is performed. Views of Responsible Officials and Planned Corrective Action: The County agrees with the finding and have put together a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2019-001 Special Tests and Provisions Significant Deficiency, Internal Control over Compliance ? Title IV-E ? Foster Care Personnel Responsible for Corrective Action: Martha Johnson, Director of Department of Human Services Anticipated Completion Date: Already implemented Corrective Action Plan: The County agrees that we were not documenting our monthly review of the Title IV-E Foster Care payroll. We have updated our ?Title IV-E Internal Controls? procedure, adding the below process to ensure the monthly payroll is reviewed and those reviews are documented. -Within the first two work days of each month, the staff member who is primarily responsible for entering out-of-home placement payment information into the automated case management system will send via email the OOH Main Trial Payroll Report to, at a minimum, all child welfare managers, the assistant director, and the director. Each of those recipients is expected to review the Trial payroll within three work days and respond to the sender via email to either confirm the payroll as it is or to correct any information that is missing or incorrect. The mandated responders by email are the Ongoing Child Protection Manager and the Foster Care/Adoption Manager. -The staff member who sends the Trial Payroll email will archive each month?s sent email with attachment(s) and any replies into that staff member?s permanent email archive. -The staff member who sends out the Trial Payroll will send an email to the same parties (child welfare managers, assistant director, and director) with the OOH Main Final Payroll Report attached. This will be sent by the end of each month, after the final payroll report is available. No replies are necessary to this email unless there are any errors. The staff member who sends it out will archive this email and attachment in the staff member?s permanent archive.
The County did not follow their developed internal control policies over Child Care Development fund program eligibility determination for the full year. Cause: The County?s review process over eligibility determination for Child Care household eligibility was not followed for seven months of the year. Effect: Due to insufficient monitoring and internal controls over compliance, the County may not timely detect an error in eligibility determinations, and may pay benefits to an ineligible client. Questioned Costs: Not applicable Context: Upon review, 7 out of 12 months tested lacked evidence of supervisory review of determination or redetermination of eligibility. Identification As A Repeat Finding: Not applicable Recommendation: We recommend the County implement a documented process over the eligibility determination and redetermination process, whereby a person independent of the process would review and approve applicant information for Child Care clients. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and have put together a correction action plan for the finding. See corrective action plan included in this report
Show full finding ▾Hide full finding ▴Finding 2019-002 Eligibility Material Weakness, Internal Control over Compliance CFDA 93.575 & 93.596 ? Child Care Development Fund Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Colorado Department of Human Services Criteria Or Specific Requirement: Child Care payments are allowable only if the child and household meets requirements set by the Lead Agency. The County is responsible for establishing internal controls over eligibility data to ensure approved recipients are eligible and in compliance with requirements of the grant. Condition: The County did not follow their developed internal control policies over Child Care Development fund program eligibility determination for the full year. Cause: The County?s review process over eligibility determination for Child Care household eligibility was not followed for seven months of the year. Effect: Due to insufficient monitoring and internal controls over compliance, the County may not timely detect an error in eligibility determinations, and may pay benefits to an ineligible client. Questioned Costs: Not applicable Context: Upon review, 7 out of 12 months tested lacked evidence of supervisory review of determination or redetermination of eligibility. Identification As A Repeat Finding: Not applicable Recommendation: We recommend the County implement a documented process over the eligibility determination and redetermination process, whereby a person independent of the process would review and approve applicant information for Child Care clients. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and have put together a correction action plan for the finding. See corrective action plan included in this report
Finding 2019-002 Eligibility Material Weakness, Internal Control over Compliance ? Child Care Development Fund Personnel Responsible for Corrective Action: Martha Johnson, Director of Department of Human Services Anticipated Completion Date: December 31, 2020 Corrective Action Plan: The County agrees that case reviews of Child Care household eligibility determination were not well-documented and did not occur with sufficient frequency for seven months of the year. We have implemented the following process and will have a written procedure finalized by December 31, 2020. - At least two Child Care cases will be pulled each month for review. Unless a specific case type or data entry weakness is identified, cases pulled for review will be done via a random selection. A peer or supervisor will review the eligibility determination, eligibility redetermination, and/or parental fee determination for a case that was completed by another peer or supervisor. This review will be completed using a standard tool that documents case identifying information, the name of the eligibility worker who worked on the case, the name of the reviewing staff member, the eligibility month that was reviewed for accuracy, the date of the review, and any errors or observations noted in the review. - Upon completion of the review, the review tool will be shared with the supervisor (if the supervisor did not complete the review) and with the eligibility worker who worked on the case. If any errors need to be corrected, the supervisor and eligibility worker will coordinate those corrections and the supervisor will ensure that they are completed within two weeks of the case review being completed, documenting the corrections on the case review tool. - Completed case review tools will be retained in a central location for at least 3 years from the date of the review, either in hard copy or electronically. The supervisor will maintain a spreadsheet of all case reviews including case number, program(s) reviewed, month and year reviewed for accuracy, and date of review.
FAC accepted this audit on July 30, 2019 — management decision was due January 30, 2020.
FAC accepted this audit on July 17, 2018 — management decision was due January 17, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 18, 2017 — management decision was due December 18, 2017.
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