EIN: 846000779
UEI: HQMBX6GPALH6
Audited by: RubinBrown
Oversight agency: 93 [Department of Health and Human Services]
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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 July 16, 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 January 16, 2027 (140 days from today).
What is a management decision? →FAC accepted this audit on July 18, 2025 — management decision was due January 18, 2026.
FAC accepted this audit on July 23, 2024 — management decision was due January 23, 2025.
FAC accepted this audit on July 17, 2023 — management decision was due January 17, 2024.
FAC accepted this audit on July 18, 2022 — management decision was due January 18, 2023.
FAC accepted this audit on September 1, 2021 — management decision was due March 1, 2022.
The County procured services with a vendor using a sole source designation without having documented adequate evidence of the conditions surrounding the procurement as required under the procurement policy requirements set forth by the Uniform Guidance. Cause: The County?s controls over the procurement function did not detect the lack of adequate documentation for this procurement compliance item, and therefore was not designed properly to identify and correct this oversight. Effect: The County could procure a contract that should have been a competitive process, and therefore potentially overpaid on the contract. Questioned Costs: Not applicable Context: One transaction occurred during the year for the grant, which was tested for compliance purposes and lacked adequate documentation supporting its procurement being in compliance the Uniform Guidance. Identification As A Repeat Finding: N/A Recommendation: RubinBrown recommends updating the procurement controls to include reviews of proper documentation of sole source procurements, in order to be in compliance with the Uniform Guidance. 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 2020-001 Procurement, Suspension and Debarment Compliance and Significant Deficiency on Internal Control over Compliance CFDA 93.670: Supported Families Community Project Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Not Applicable Criteria Or Specific Requirement: Per the Procurement, Suspension, and Debarment compliance requirement, when procuring property and services, awarded entities must follow the procurement standards set out at 2 CFR Sections 200.318 through 200.326. Each procurement made using federal funds must comply with the guidance outline within the Uniform Guidance. The County is expected to have internal controls over the procurement process that ensure that all purchases using federal funds are procured in the proper purchasing method set by 2 CFR Sections 200.318 through 200.326. Sole source procurements must adhere to the standards set forth in 2 C.F.R. Section 200.320(f) to be in compliance with the requirements outlined by the Uniform Guidance. Documented evidence of this justification and the conditions that rose to the sole source requirement must be included for the procurement to be in line with the requirements of the grant. Condition: The County procured services with a vendor using a sole source designation without having documented adequate evidence of the conditions surrounding the procurement as required under the procurement policy requirements set forth by the Uniform Guidance. Cause: The County?s controls over the procurement function did not detect the lack of adequate documentation for this procurement compliance item, and therefore was not designed properly to identify and correct this oversight. Effect: The County could procure a contract that should have been a competitive process, and therefore potentially overpaid on the contract. Questioned Costs: Not applicable Context: One transaction occurred during the year for the grant, which was tested for compliance purposes and lacked adequate documentation supporting its procurement being in compliance the Uniform Guidance. Identification As A Repeat Finding: N/A Recommendation: RubinBrown recommends updating the procurement controls to include reviews of proper documentation of sole source procurements, in order to be in compliance with the Uniform Guidance. 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 2020-001 Personnel Responsible for Corrective Action: Larimer County Purchasing Anticipated Completion Date: December 31, 2021 Corrective Action Plan: The County will update sole source procurement policies and controls in order to be in compliance with Uniform Guidance.
FAC accepted this audit on August 4, 2020 — management decision was due February 4, 2021.
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
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FAC accepted this audit on July 12, 2018 — management decision was due January 12, 2019.
FAC accepted this audit on August 8, 2017 — management decision was due February 8, 2018.
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