EIN: 946000508
UEI: HB96CDAJKLC1
Audited by: CLA (CliftonLarsonAllen LLP)
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 24, 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 24, 2026 (24 days from today).
What is a management decision? →During the course of the audit, it was observed that suspension and debarment checks were not conducted for two vendors. This oversight was identified through a comprehensive review of the vendor management process and related documentation. Questioned Costs: None noted. Context: CLA found the following: Suspension and debarment procedures were not perfomed for two out of two vendors prior to entering into the transaction. Cause: The County began implementing standard procedures for ensuring that vendors are not suspended or debarred during the fiscal year under audit based on findings identified during the prior audit. However, due to timing these were not fully implemented during the fiscal year. Effect: Without checking debarment before engaging services, the County could have entered into an agreement with a vendor that was disbarred from receiving federal funding. Repeat Finding: Repeat of finding 2024-001 in the prior year. Recommendation: CLA recommends the County continue to implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide training on these procedures. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Before entering into a covered transaction the entity must verify that the contractor is not suspended, debarred, or otherwise excluded from participating in the transaction. Condition: During the course of the audit, it was observed that suspension and debarment checks were not conducted for two vendors. This oversight was identified through a comprehensive review of the vendor management process and related documentation. Questioned Costs: None noted. Context: CLA found the following: Suspension and debarment procedures were not perfomed for two out of two vendors prior to entering into the transaction. Cause: The County began implementing standard procedures for ensuring that vendors are not suspended or debarred during the fiscal year under audit based on findings identified during the prior audit. However, due to timing these were not fully implemented during the fiscal year. Effect: Without checking debarment before engaging services, the County could have entered into an agreement with a vendor that was disbarred from receiving federal funding. Repeat Finding: Repeat of finding 2024-001 in the prior year. Recommendation: CLA recommends the County continue to implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide training on these procedures. Views of responsible officials: There is no disagreement with the audit finding.
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2025-002 Supplemental Nutrition Assistance Program (SNAP) – ALN 10.561 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide training on these procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Name(s) of the contact person(s) responsible for corrective action: Robert Zunino Planned completion date for corrective action plan: 6/30/2026 If there are any questions regarding this plan, please call Robert Zunino at (530)-458-0415.
2024-001
FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
During the course of the audit, it was observed that suspension and debarment checks were not conducted for three vendors. This oversight was identified through a comprehensive review of the vendor management process and related documentation. Questioned Costs: None noted. Context: CLA found the following: Suspension and debarment procedures were not perfomed for three out of five vendors prior to entering into the transaction. Cause: The County does not have standard procedures in place for ensuring that vendors are not suspended or debarred. Effect: Without checking debarment before engaging services, the County could have entered into an agreement with a vendor that was disbarred from receiving federal funding. Repeat Finding: Not a repeat finding. Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide training on these procedures. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Before entering into a covered transaction the entity must verify that the contractor is not suspended, debarred, or otherwise excluded from participating in the transaction. Condition: During the course of the audit, it was observed that suspension and debarment checks were not conducted for three vendors. This oversight was identified through a comprehensive review of the vendor management process and related documentation. Questioned Costs: None noted. Context: CLA found the following: Suspension and debarment procedures were not perfomed for three out of five vendors prior to entering into the transaction. Cause: The County does not have standard procedures in place for ensuring that vendors are not suspended or debarred. Effect: Without checking debarment before engaging services, the County could have entered into an agreement with a vendor that was disbarred from receiving federal funding. Repeat Finding: Not a repeat finding. Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide training on these procedures. Views of responsible officials: There is no disagreement with the audit finding.
The County of Colusa respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No financial statement findings to report in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture Supplemental Nutrition Assistance Program (SNAP) – ALN 10.561 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and disbarment and provide training on these procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller’s office will begin discussions with county management to attempt to include within vendor contracts similar verbiage that the county uses within bid proposal requests regarding debarment and suspension. This will assist the County in determining any vendors that have been debarred/suspended prior to entering into a contract. The Auditor-Controller’s office will also look into establishing an internal practice of checking SAMS either semi-annually or annually for vendors that are still active with the county and may have become debarred/suspended during the duration of providing services to the county. Name(s) of the contact person(s) responsible for corrective action: Robert Zunino Planned completion date for corrective action plan: 6/30/2025 If there are any questions regarding this plan, please call Robert Zunino at (530)-458-0415.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on May 23, 2022 — management decision was due November 23, 2022.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-004
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