EIN: 846000794
UEI: D3J2PX2ARRJ7
Audited by: McMahan and Associates, L.L.C.
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 July 22, 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 22, 2027 (139 days from today).
What is a management decision? →FAC accepted this audit on July 8, 2025 — management decision was due January 8, 2026.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on June 23, 2022 — management decision was due December 23, 2022.
FAC accepted this audit on July 6, 2021 — management decision was due January 6, 2022.
The County included expenditures that were later reimbursed by other entities and other grants. Cause: The County did not properly track its economic relief programs for sources of funding and uses in order to determine eligibility for reimbursement. Effect: Compliance over allowed costs was not followed. Questioned Costs: Expenditures covered by payments from the fund and also reimbursed by other funding sources totaled $373,801. Context: The finding is one out of thirteen transactions selected for testing. Recommendation: We recommend the County correct its reporting to remove the disallowed cost from reimbursement requests, and that the County review its procedures to ensure complete and accurate reports are remitted in accordance with the terms outlined by the grant agreement. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. Finance has already submitted an amended reimbursement request with the State of Colorado, who administers the funds, which has been approved. Finance plans to resolve this matter through a more complete reconciliation process and restructuring the finance department to provide more support for grants in 2021.
Show full finding ▾Hide full finding ▴Findings related to federal awards as required by Government Auditing Standards: Audit Finding 2020-001 ? Department of the Treasury ? Coronavirus Relief Fund (CFDA 21.019) Grant Period ? Year Ended December 31, 2020 Criteria or Specific Requirement: Payments from the Fund may not be used to cover expenditures for which the County will receive reimbursement from other sources. Condition: The County included expenditures that were later reimbursed by other entities and other grants. Cause: The County did not properly track its economic relief programs for sources of funding and uses in order to determine eligibility for reimbursement. Effect: Compliance over allowed costs was not followed. Questioned Costs: Expenditures covered by payments from the fund and also reimbursed by other funding sources totaled $373,801. Context: The finding is one out of thirteen transactions selected for testing. Recommendation: We recommend the County correct its reporting to remove the disallowed cost from reimbursement requests, and that the County review its procedures to ensure complete and accurate reports are remitted in accordance with the terms outlined by the grant agreement. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. Finance has already submitted an amended reimbursement request with the State of Colorado, who administers the funds, which has been approved. Finance plans to resolve this matter through a more complete reconciliation process and restructuring the finance department to provide more support for grants in 2021.
Finding: Department of the Treasury ? Coronavirus Relief Fund (CFDA 21.019) Questioned Costs: Expenditures covered by payments from the fund and reimbursed by other funding sources totaled $373,801. Status: Corrective action in progress. Corrective Action: We agree with the finding. The County included expenditures for the CARES Act funding request that were later covered by a City of Aspen contribution. The CARES Act grant was complex with a lot of moving parts. There was funding contributed to the County by other local governments and organizations and the County acted as a pass-through for the CARES Act funding for these other entities. This caused some confusion on which expenditures were covered by which funding sources. However, a better reconciliation of expenditures and revenue sources related to COVID-19 relief would have caught this mistake. We will be implementing a more robust reconciliation process for grants moving forward. Additionally, we have submitted an amended request with the State of Colorado (the State) in order to substitute the expenditures reimbursed by City of Aspen with different expenditures (not covered by other funding sources). The amended request was approved by the State. Person(s) Responsible for Implementing: Liz Woods, Deputy Finance Director and Ann Driggers, Finance Director Implementation Date: Corrected 2020 reimbursement requests were submitted to the State in June 2021 and approved, as amended. The updated reconciliation process will be put into effect immediately.
FAC accepted this audit on August 30, 2020 — management decision was due March 2, 2021.
FAC accepted this audit on July 18, 2019 — management decision was due January 18, 2020.
FAC accepted this audit on July 24, 2018 — management decision was due January 24, 2019.
FAC accepted this audit on August 22, 2017 — management decision was due February 22, 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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