FAC Explorer

Audit 10675

FY End
2023-06-30
Total Expended
$9.12M
Findings
2
Programs
19
Organization: School District Fremont Re-1 (CO)
Year: 2023 Accepted: 2024-01-10
Auditor: Hoelting & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8101 2023-001 Significant Deficiency - E
584543 2023-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.12M - 0
84.425 Education Stabilization Fund $884,410 Yes 0
93.575 Child Care and Development Block Grant $490,818 - 0
10.553 School Breakfast Program $381,568 - 0
84.367 Improving Teacher Quality State Grants $193,271 Yes 1
16.710 Public Safety Partnership and Community Policing Grants $153,498 - 0
84.287 Twenty-First Century Community Learning Centers $112,608 - 0
10.555 National School Lunch Program $86,900 - 0
10.559 Summer Food Service Program for Children $79,506 - 0
10.665 Schools and Roads - Grants to States $73,883 - 0
84.424 Student Support and Academic Enrichment Program $72,812 - 0
12.000 Reserve Officer Training Corps (rotc) $69,709 - 0
84.027 Special Education_grants to States $69,267 Yes 0
84.173 Special Education_preschool Grants $47,526 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $34,904 - 0
84.358 Rural Education $7,126 - 0
10.582 Fresh Fruit and Vegetable Program $5,067 - 0
45.310 Grants to States $3,405 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
DJMWGLQQ5B58 Heidi Anderson Auditee
7192765707 Thomas G. Sistare Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified-accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. ROTC does not have an ALN number, so the Federal ALN number on the Schedule of Expenditures of Federal Awards identifies the Department followed by “Unknown”. De Minimis Rate Used: N Rate Explanation: School District Fremont RE-1 has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of School District Fremont RE-1 under programs of the federal government for the year ended June 30, 2023. 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 School District Fremont RE-1, it is not intended to and does not present the financial position, changes in net position, or cash flows of School District Fremont RE-1.
Title: Non-Cash Assistance Accounting Policies: Expenditures reported on the Schedule are reported on the modified-accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. ROTC does not have an ALN number, so the Federal ALN number on the Schedule of Expenditures of Federal Awards identifies the Department followed by “Unknown”. De Minimis Rate Used: N Rate Explanation: School District Fremont RE-1 has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. During the year end June 30, 2023, School District Fremont RE-1 received $86,900 in non-cash assistance in the form of food commodities. Valuation of commodities is based on fair market value at the time of receipt.

Finding Details

Finding 2023-001
2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies to the SEA for program funding and the amount of the LEA’s allocation that the SEA provides is based on the poverty measure that is reported to the SEA. In this case the District used free and reduced lunch counts to as the poverty measure to report to the SEA. Condition: While we believe the District accurately reported the poverty measure to the SEA, the District was unable to timely provide supporting schedules that tied back to the data reported to the SEA. Questioned costs: None noted. Context: While performing testing over eligibility it was determined that the reports that were generated by the District’s food service software did not agree to the applications that were filled out, the data that was entered into the software, or the data provided to the state. Effect: We were not able to reconcile the data that was provided from the food service software to the applications that had been submitted. Cause: Controls to ensure that reported eligibility data agreed to the food service software reporting were not in place. Recommendation: Management should implement procedures that include the verification and reconciliation of eligibility data at the time of reporting to the SEA and maintain the reports that are produced at that time. Views of responsible officials and planned corrective action: Management agrees with this finding and is working on implementing a verification and reconciliation process and will ensure that future reports are maintained at the time of reporting.
Finding 2023-001
2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies to the SEA for program funding and the amount of the LEA’s allocation that the SEA provides is based on the poverty measure that is reported to the SEA. In this case the District used free and reduced lunch counts to as the poverty measure to report to the SEA. Condition: While we believe the District accurately reported the poverty measure to the SEA, the District was unable to timely provide supporting schedules that tied back to the data reported to the SEA. Questioned costs: None noted. Context: While performing testing over eligibility it was determined that the reports that were generated by the District’s food service software did not agree to the applications that were filled out, the data that was entered into the software, or the data provided to the state. Effect: We were not able to reconcile the data that was provided from the food service software to the applications that had been submitted. Cause: Controls to ensure that reported eligibility data agreed to the food service software reporting were not in place. Recommendation: Management should implement procedures that include the verification and reconciliation of eligibility data at the time of reporting to the SEA and maintain the reports that are produced at that time. Views of responsible officials and planned corrective action: Management agrees with this finding and is working on implementing a verification and reconciliation process and will ensure that future reports are maintained at the time of reporting.