FAC Explorer

Audit 407995

FY End
2025-12-31
Total Expended
$1.57M
Findings
1
Programs
7
Organization: City of Alamosa (CO)
Year: 2025 Accepted: 2026-07-27
Auditor: WALL SMITH BATEMAN INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224791 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $950,000 Yes 1
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $202,044 Yes 0
16.745 CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM $159,865 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $76,650 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $68,287 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $9,053 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $7,536 Yes 0

Contacts

Name Title Type
PVMEN7DYP488 Emily Martinez Auditee
7195892593 Kimberley Temple Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the City of Alamosa, Colorado under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Alamosa, Colorado, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of the Alamosa, Colorado.

Finding Details

Finding 2025-002
Finding 2025-002: Community Development Block Grants/ State’s Program and Non-Entitlement Grants in Hawaii Assistance Listing No. 14.228 U.S. Department of Housing and Urban Development Compliance Requirement: Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: Contract provisions and Davis-Bacon labor standards under 29 CFR Part 5 require the contractor performing covered work to submit weekly certified payrolls and signed statements of compliance for each week in which contract work is performed. Condition: The City did not obtain the required weekly certified payrolls from the contractor for work subject to Davis-Bacon wage rate requirements. Cause: The City does not have a complete system of internal controls to ensure that contractors subject to DavisBacon wage rate requirements submit weekly certified payrolls for each week that contract work was performed. Questioned Costs: None Effect: The City is not in compliance with the provisions of 29 CFR Part 5 wage rate requirements. Without the required certified payrolls, the City cannot demonstrate that wage classifications, wage rates, and fringe benefits were reviewed for compliance prior to payment. Recommendation: The City should establish and implement formal policies and procedures requiring weekly certified payrolls be obtained and reviewed against the applicable Davis-Bacon wage requirement before contractor payment. The review should be documented and include evidence of comparison of labor classifications, wage rates, fringe benefits, and reviewer approval. Grantee’s Response: See corrective action plan