EIN: 946000504
UEI: CSCLTD9ZFZA4
Audited by: Price Paige & Company
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 March 11, 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 September 11, 2026 (12 days from today).
What is a management decision? →The County did not maintain documentation demonstrating that vendors were verified as not suspended, debarred, or otherwise excluded from participation in federal programs prior to entering into a covered transaction. While procurement documentation was maintained for the related purchase, evidence of suspension and debarment verification was not included in the procurement file. Criteria: Non-federal entities are required to ensure that contracts and covered transactions are not awarded to parties that are suspended, debarred, or otherwise excluded from participation in federal programs. Federal procurement standards require entities to maintain oversight and procedures to verify contractor eligibility and responsibility, including compliance with suspension and debarment requirements, in accordance with 2 CFR 200.212 and 200.318(h), 2 CFR 180.300, and 48 CFR 52.209-6. Cause: The County’s procurement procedures did not require documented verification of vendor suspension and debarment status prior to entering into covered transactions. Effect: Failure to document suspension and debarment verification increases the risk that the County could enter into agreements with ineligible vendors, resulting in noncompliance with federal procurement requirements. Recommendation: We recommend the County implement procedures requiring documented verification that vendors are not suspended, debarred, or otherwise excluded prior to entering into covered transactions and retain such documentation within the procurement file, in accordance with 2 CFR 200.212 and 200.318(h), 2 CFR 180.300, and 48 CFR 52.209-6.
Show full finding ▾Hide full finding ▴Condition: The County did not maintain documentation demonstrating that vendors were verified as not suspended, debarred, or otherwise excluded from participation in federal programs prior to entering into a covered transaction. While procurement documentation was maintained for the related purchase, evidence of suspension and debarment verification was not included in the procurement file. Criteria: Non-federal entities are required to ensure that contracts and covered transactions are not awarded to parties that are suspended, debarred, or otherwise excluded from participation in federal programs. Federal procurement standards require entities to maintain oversight and procedures to verify contractor eligibility and responsibility, including compliance with suspension and debarment requirements, in accordance with 2 CFR 200.212 and 200.318(h), 2 CFR 180.300, and 48 CFR 52.209-6. Cause: The County’s procurement procedures did not require documented verification of vendor suspension and debarment status prior to entering into covered transactions. Effect: Failure to document suspension and debarment verification increases the risk that the County could enter into agreements with ineligible vendors, resulting in noncompliance with federal procurement requirements. Recommendation: We recommend the County implement procedures requiring documented verification that vendors are not suspended, debarred, or otherwise excluded prior to entering into covered transactions and retain such documentation within the procurement file, in accordance with 2 CFR 200.212 and 200.318(h), 2 CFR 180.300, and 48 CFR 52.209-6.
The County's current procedure requires documented acknowledgement that the vendor was verfied to not be suspended, debarred, or otherwise excluded prior to entering covered transactions. Effective February 25, 2026, the County's procedure will require documented verfication that vendors are not suspended, debarred, or otherwise excluded prior to entering into covered transactions and retain such documnetation within the procurement file, in accordance with CFR 200.212 and 200.318(h), 2 CFR 180.300, and 48 CFR 52.209-6.
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on October 25, 2024 — management decision was due April 25, 2025.
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on January 19, 2022 — management decision was due July 19, 2022.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
Section 3 - Federal Awards Findings and Questioned Costs 2019-001 (Significant Deficiency) Program: Block Grants for the Prevention and Treatment of Substance Abuse CFDA Number: 93.959 Federal Agency: Department of Health and Human Services Passed-Through: State Department of Health Care Services Award Number: 17-94143 Passed-Through: State Department of Health Care Services Award Year: FY 2018 Compliance Requirement: Reporting Questioned Costs: Unknown Criteria: In accordance with 2 CFR ?200.303(a), a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Per the program grant award agreement, the County shall submit the Quarterly Federal Financial Management Report (QFFMR) and a quarterly general ledger detail 60 days after quarter-end. Conditions Found: We found the following exceptions during our review of the reporting requirement: ? The quarters ending September 2018 and December 2018 did not have adequate supporting documentation for both payroll and non-payroll related charges that support the amounts listed by Category on the QFFMR?s. ? The quarters ending September 2018, December 2018, March 2019, and June 2019 did not have adequate supporting documentation for payroll related charges that support the amounts listed by Category on the QFFMR?s. Cause: The County?s Behavioral Health Department did not have adequate documentation or systems in place to support how this requirement was being met. The Department also had internal personnel changes which also caused this issue as there was no documentation available for how these requirements were being tracked. Effect: As this is a requirement noted in the program grant award agreement, the County could potentially delay or lose funding from this program if not supported or reported correctly. In addition, not having support or documentation for the QFFMR?s will create issues when preparing the subsequent versions of those reports for the next fiscal year. Recommendation: We recommend the Behavioral Health Department use the general ledger as a basis for the amounts reported on the QFFMR, and begin developing a reconciling worksheet to assist in the preparation of the QFFMR every quarter. Views of Responsible Officials and Planned Corrective Actions: The County concurs ? see Corrective Action Plan
Show full finding ▾Hide full finding ▴Section 3 - Federal Awards Findings and Questioned Costs 2019-001 (Significant Deficiency) Program: Block Grants for the Prevention and Treatment of Substance Abuse CFDA Number: 93.959 Federal Agency: Department of Health and Human Services Passed-Through: State Department of Health Care Services Award Number: 17-94143 Passed-Through: State Department of Health Care Services Award Year: FY 2018 Compliance Requirement: Reporting Questioned Costs: Unknown Criteria: In accordance with 2 CFR ?200.303(a), a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Per the program grant award agreement, the County shall submit the Quarterly Federal Financial Management Report (QFFMR) and a quarterly general ledger detail 60 days after quarter-end. Conditions Found: We found the following exceptions during our review of the reporting requirement: ? The quarters ending September 2018 and December 2018 did not have adequate supporting documentation for both payroll and non-payroll related charges that support the amounts listed by Category on the QFFMR?s. ? The quarters ending September 2018, December 2018, March 2019, and June 2019 did not have adequate supporting documentation for payroll related charges that support the amounts listed by Category on the QFFMR?s. Cause: The County?s Behavioral Health Department did not have adequate documentation or systems in place to support how this requirement was being met. The Department also had internal personnel changes which also caused this issue as there was no documentation available for how these requirements were being tracked. Effect: As this is a requirement noted in the program grant award agreement, the County could potentially delay or lose funding from this program if not supported or reported correctly. In addition, not having support or documentation for the QFFMR?s will create issues when preparing the subsequent versions of those reports for the next fiscal year. Recommendation: We recommend the Behavioral Health Department use the general ledger as a basis for the amounts reported on the QFFMR, and begin developing a reconciling worksheet to assist in the preparation of the QFFMR every quarter. Views of Responsible Officials and Planned Corrective Actions: The County concurs ? see Corrective Action Plan
Finding Number: 2019-001 Planned Corrective Action: Since July 1,2019 Alpine County BHS has systems in place showing supporting documentation for both payroll and non-payroll related charges that are reflected on the QFFMR's. These systems have already been demonstrated for the September 2019 and December 2019. QFFMR submissions. Anticipated Completion Date: September 2019 and quarterly going forward. Responsible Contact Person: Nani Ellis Fiscal & Administrative Supervisor.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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