MD Boulder County FYE 12-31-25.pdf
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- Attached to
- Boulder County Financial Auditing Services
- Solicitation number
- RFP-304-26
- Issued by
- Boulder County, Colorado
About this file
This is a Management Decision letter issued by the Colorado Department of Human Services (CDHS) Audit Division to Boulder County regarding audit findings from the county's fiscal year ending December 31, 2025 single audit report. The letter, dated August 4, 2026, confirms that CDHS has reviewed the Schedule of Findings and Questioned Costs and is sustaining two findings (2025-001 and 2025-002) related to funding passed through the department. CDHS has accepted Boulder County's Corrective Action Plan (CAP) as sufficient to address and correct the identified audit findings. There are no questioned costs associated with these findings. Boulder County has the option to appeal this Management Decision within 20 business days if there are factual errors related to the audit findings or incorrect interpretations of law. The letter recommends that Boulder County notify its federal agency funder regarding these audit findings.
The document is administrative correspondence related to Boulder County's compliance with federal audit requirements under 2 CFR Part 200, Subpart F. It does not contain pricing information, set-asides, or specific funding amounts. Rather, it serves as formal notification of audit management decisions and recommendations for corrective action. The letter is directed to Armando Guardiola, CFO of Boulder County, with copies provided to relevant audit personnel and the county's human services director, indicating coordination across multiple organizational levels regarding the audit resolution process.
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1575 Sherman St., Denver, CO 80203 P 303.866.5700 cdhs.colorado.gov Jared Polis, Governor | Michelle Barnes, Executive Director
Armando Guardiola, CFO Boulder County 2020 13th Street Boulder, CO 80302
8/4/2026
Dear Armando Guardiola, The Colorado Department of Human Services (Department) has reviewed the audit findings shown in the Schedule of Findings and Questioned Costs in your organization’s FYE 12-31-2025 single audit report. This “Management Decision” letter is being issued pursuant to 2 C.F.R. Part 200, Subpart F – Audit Requirements, specifically § 200.521, Management Decisions.
The Department is sustaining the findings that are related to the funding passed through the Colorado Department of Human Services and we agree with the Corrective Action Plan (CAP) as submitted. The Department believes the CAP is sufficient to address and correct the audit findings.
The applicable audit findings and CAP actions are attached for your reference. Applicable findings: 2025-001, 2025-002.
There are no questioned costs associated with these findings.
If you do not agree with this Management Decision you may submit an appeal in writing to my attention. Appeals shall be based on factual errors related to the audit finding(s) or an incorrect interpretation of law and must be submitted within 20 business days from the date of this letter.
The CDHS Audit Division also recommends that you notify your federal agency funder about these audit findings. This is especially recommended for the findings with questioned costs. If you have any questions or concerns, please feel free to contact me at Junko.Billheimer@state.co.us or contact Alec Gildner at alec.gildner@state.co.us.
Sincerely, Junko Billheimer
Junko Billheimer, MACC, CHP Audit Manager CDHS Audit Division cc: John-Paul LeChevallier, Signing Director, CliftonLarsonAllen LLP Susan Caskey, Boulder County Human Services Director Adam Blach, CDHS Audit Director
Telly Belton, CDHS Controller
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