FAC Explorer

Audit 12950

FY End
2023-06-30
Total Expended
$42.66M
Findings
8
Programs
28
Organization: Cherry Creek School District No 5 (CO)
Year: 2023 Accepted: 2024-01-22
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9456 2023-001 Material Weakness - AB
9457 2023-001 Material Weakness - AB
9458 2023-001 Material Weakness - AB
9459 2023-001 Material Weakness - AB
585898 2023-001 Material Weakness - AB
585899 2023-001 Material Weakness - AB
585900 2023-001 Material Weakness - AB
585901 2023-001 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.425 Covid-19: American Rescue Plan – Elementary and Secondary School Emergency (arp Esser Iii) $12.33M Yes 0
84.027 Special Education-Grants to States (idea, Part B) $8.42M Yes 1
84.010 Title I Grants to Local Educational Agencies (title 1, Part A of Esea) $4.95M - 0
10.555 National School Lunch Program $1.74M - 0
10.553 School Breakfast Program $1.52M - 0
10.555 National School Lunch Program (sca) $1.11M - 0
84.371 Striving Readers (clsd) $819,358 - 0
84.425 Covid-19: American Rescue Plan – Elementary and Secondary School Emergency (arp Esser Iii, Learning Loss Set Aside) $800,122 Yes 0
84.367 Improving Teacher Quality State Grants (title Iia) $597,071 - 0
84.425 Covid-19: Elementary and Secondary School Emergency Relief Fund (esser Ii, Set Aside) $539,315 Yes 0
84.365 English Language Acquisition State Grants ( Title Iii) $438,808 - 0
84.027 Covid-19: Special Education--Grants to States (idea, Arp) $398,206 Yes 1
84.424 Student Support and Academic Enrichment Program ( Title Iv) $323,389 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $320,229 - 0
84.048 Career and Technical Education -- Basic Grants to States (perkins Iii) $280,882 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $236,840 - 0
84.010 Title I Grants to Local Educational Agencies $202,540 - 0
84.173 Covid-19: Special Education--Preschool Grants ( Idea Preschool, Arp) $132,779 Yes 1
84.173 Special Education-Preschool Grants (idea Preschool) $118,456 Yes 1
84.425 Arp Hcy II $75,638 Yes 0
10.559 Summer Food Service Program for Children $40,960 - 0
84.196 Every Student Succeeds Act (essa) $40,586 - 0
84.060 Indian Education-Grantsto Local Educational Agencies (easie) $16,682 - 0
84.425 Covid-19: Elementary and Secondary School Emergency Relief Fund (arp Esser Iii, Set Aside, Easi) $9,617 Yes 0
45.310 Grants to States $5,510 - 0
84.010 Title I Grants to Local Educational Agencies (title 1, Part D) $3,814 - 0
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $1,838 - 0
84.425 Covid-19: Elementary and Secondary School Emergency Relief Fund (esser Ii) $1,500 Yes 0

Contacts

Name Title Type
C4LGALPZ6NE5 Morgan Mauricio Auditee
7205544690 Allison Slife Auditor
No contacts on file

Notes to SEFA

Title: Noncash Federal Awards Accounting Policies: 1) Basis of Presentation In the accompanying schedule of expenditures of federal awards, award revenues and expenditures have been prepared on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The basis of accounting used for the schedule of expenditures of federal awards is consistent with the basis of accounting used for the annual financial report presentation. De Minimis Rate Used: N Rate Explanation: N/A The District receives food commodities from the U. S. Department of Agriculture for use in its food service program. Commodities are recorded under Assistance Listing # 10.555 on the Schedule of Federal Awards. The commodities, in the amount of $1,740,763, are recognized as revenue when received. The commodities are recognized as expenditures when used by the schools. The majority of the commodities are stored at the individual schools instead of a central warehouse. As such, the District has determined that the title to the commodities passes to the District upon receipt of the commodities. The valuation of commodities is based on fair market value at the time of receipt. Since the District has received title to the commodities, the unused commodities are not reflected as unearned revenue.
Title: NA Accounting Policies: 1) Basis of Presentation In the accompanying schedule of expenditures of federal awards, award revenues and expenditures have been prepared on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The basis of accounting used for the schedule of expenditures of federal awards is consistent with the basis of accounting used for the annual financial report presentation. De Minimis Rate Used: N Rate Explanation: N/A The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NA Accounting Policies: 1) Basis of Presentation In the accompanying schedule of expenditures of federal awards, award revenues and expenditures have been prepared on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The basis of accounting used for the schedule of expenditures of federal awards is consistent with the basis of accounting used for the annual financial report presentation. De Minimis Rate Used: N Rate Explanation: N/A The District did not fund any subrecipients.
Title: Expenditures Incurred in Prior Year Accounting Policies: 1) Basis of Presentation In the accompanying schedule of expenditures of federal awards, award revenues and expenditures have been prepared on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The basis of accounting used for the schedule of expenditures of federal awards is consistent with the basis of accounting used for the annual financial report presentation. De Minimis Rate Used: N Rate Explanation: N/A For the year ended June 30, 2023, the District recognized amounts in the Schedule associated with prior year expenditures. In the current fiscal year, $236,840 of prior year expenditures associated with the Disaster Grants Public Assistance (Assistance Listing Number 97.036) were included in the Schedule. This funding was received from the grantor in fiscal year 2023. Federal Emergency Management Agency (FEMA) Disaster Assistance Non-Federal entities must record expenditures on the SEFA when: (1) FEMA has approved the non-Federal entity's Project Worksheet (PW), and (2) the non-Federal entity has incurred the eligible expenditures. The District received the funds and approval from FEMA during fiscal year 2023.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4027, 4173, 6027, and 6173 Award Period: July 1, 2022 through June 30, 2023 Compliance Requirement: Allowable Costs and Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with allowable costs and activities. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the District did not perform the time and effort certifications for the grant period related to personnel costs charged. In addition, we noted 18 of 40 selections sampled that should not have been charged to the grant. The original personnel costs charged were removed and replaced with allowable personnel costs under the grant for the fiscal year ended June 30, 2023. The final population of personnel costs expended for the grant included supportable allowable costs. The District completed after-the-fact required time and effort certifications to support the final population of personnel costs charged to the grant for the year. Questioned costs: None. Context: During the year, teachers outside of the approved list of teachers per the Colorado Department of Education were charged to the grant. There was no additional review of individuals charged to the grant throughout the year. The District identified the teachers that should have been charged to the grant and replaced the costs for the fiscal year. These teachers were approved as being allowable under the grant. Cause: The District did not follow their policy surrounding time and effort certifications and review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with their time and effort policy as well as their procedures surrounding review of teachers charged to the grant. The District did not identify unallowable teachers until after year end and completed the required time and effort certifications for the final population of allowable teacher personnel costs after the year ended. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding time and effort certifications and reviewing individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4027, 4173, 6027, and 6173 Award Period: July 1, 2022 through June 30, 2023 Compliance Requirement: Allowable Costs and Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with allowable costs and activities. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the District did not perform the time and effort certifications for the grant period related to personnel costs charged. In addition, we noted 18 of 40 selections sampled that should not have been charged to the grant. The original personnel costs charged were removed and replaced with allowable personnel costs under the grant for the fiscal year ended June 30, 2023. The final population of personnel costs expended for the grant included supportable allowable costs. The District completed after-the-fact required time and effort certifications to support the final population of personnel costs charged to the grant for the year. Questioned costs: None. Context: During the year, teachers outside of the approved list of teachers per the Colorado Department of Education were charged to the grant. There was no additional review of individuals charged to the grant throughout the year. The District identified the teachers that should have been charged to the grant and replaced the costs for the fiscal year. These teachers were approved as being allowable under the grant. Cause: The District did not follow their policy surrounding time and effort certifications and review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with their time and effort policy as well as their procedures surrounding review of teachers charged to the grant. The District did not identify unallowable teachers until after year end and completed the required time and effort certifications for the final population of allowable teacher personnel costs after the year ended. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding time and effort certifications and reviewing individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4027, 4173, 6027, and 6173 Award Period: July 1, 2022 through June 30, 2023 Compliance Requirement: Allowable Costs and Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with allowable costs and activities. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the District did not perform the time and effort certifications for the grant period related to personnel costs charged. In addition, we noted 18 of 40 selections sampled that should not have been charged to the grant. The original personnel costs charged were removed and replaced with allowable personnel costs under the grant for the fiscal year ended June 30, 2023. The final population of personnel costs expended for the grant included supportable allowable costs. The District completed after-the-fact required time and effort certifications to support the final population of personnel costs charged to the grant for the year. Questioned costs: None. Context: During the year, teachers outside of the approved list of teachers per the Colorado Department of Education were charged to the grant. There was no additional review of individuals charged to the grant throughout the year. The District identified the teachers that should have been charged to the grant and replaced the costs for the fiscal year. These teachers were approved as being allowable under the grant. Cause: The District did not follow their policy surrounding time and effort certifications and review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with their time and effort policy as well as their procedures surrounding review of teachers charged to the grant. The District did not identify unallowable teachers until after year end and completed the required time and effort certifications for the final population of allowable teacher personnel costs after the year ended. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding time and effort certifications and reviewing individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4027, 4173, 6027, and 6173 Award Period: July 1, 2022 through June 30, 2023 Compliance Requirement: Allowable Costs and Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with allowable costs and activities. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the District did not perform the time and effort certifications for the grant period related to personnel costs charged. In addition, we noted 18 of 40 selections sampled that should not have been charged to the grant. The original personnel costs charged were removed and replaced with allowable personnel costs under the grant for the fiscal year ended June 30, 2023. The final population of personnel costs expended for the grant included supportable allowable costs. The District completed after-the-fact required time and effort certifications to support the final population of personnel costs charged to the grant for the year. Questioned costs: None. Context: During the year, teachers outside of the approved list of teachers per the Colorado Department of Education were charged to the grant. There was no additional review of individuals charged to the grant throughout the year. The District identified the teachers that should have been charged to the grant and replaced the costs for the fiscal year. These teachers were approved as being allowable under the grant. Cause: The District did not follow their policy surrounding time and effort certifications and review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with their time and effort policy as well as their procedures surrounding review of teachers charged to the grant. The District did not identify unallowable teachers until after year end and completed the required time and effort certifications for the final population of allowable teacher personnel costs after the year ended. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding time and effort certifications and reviewing individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4027, 4173, 6027, and 6173 Award Period: July 1, 2022 through June 30, 2023 Compliance Requirement: Allowable Costs and Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with allowable costs and activities. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the District did not perform the time and effort certifications for the grant period related to personnel costs charged. In addition, we noted 18 of 40 selections sampled that should not have been charged to the grant. The original personnel costs charged were removed and replaced with allowable personnel costs under the grant for the fiscal year ended June 30, 2023. The final population of personnel costs expended for the grant included supportable allowable costs. The District completed after-the-fact required time and effort certifications to support the final population of personnel costs charged to the grant for the year. Questioned costs: None. Context: During the year, teachers outside of the approved list of teachers per the Colorado Department of Education were charged to the grant. There was no additional review of individuals charged to the grant throughout the year. The District identified the teachers that should have been charged to the grant and replaced the costs for the fiscal year. These teachers were approved as being allowable under the grant. Cause: The District did not follow their policy surrounding time and effort certifications and review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with their time and effort policy as well as their procedures surrounding review of teachers charged to the grant. The District did not identify unallowable teachers until after year end and completed the required time and effort certifications for the final population of allowable teacher personnel costs after the year ended. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding time and effort certifications and reviewing individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4027, 4173, 6027, and 6173 Award Period: July 1, 2022 through June 30, 2023 Compliance Requirement: Allowable Costs and Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with allowable costs and activities. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the District did not perform the time and effort certifications for the grant period related to personnel costs charged. In addition, we noted 18 of 40 selections sampled that should not have been charged to the grant. The original personnel costs charged were removed and replaced with allowable personnel costs under the grant for the fiscal year ended June 30, 2023. The final population of personnel costs expended for the grant included supportable allowable costs. The District completed after-the-fact required time and effort certifications to support the final population of personnel costs charged to the grant for the year. Questioned costs: None. Context: During the year, teachers outside of the approved list of teachers per the Colorado Department of Education were charged to the grant. There was no additional review of individuals charged to the grant throughout the year. The District identified the teachers that should have been charged to the grant and replaced the costs for the fiscal year. These teachers were approved as being allowable under the grant. Cause: The District did not follow their policy surrounding time and effort certifications and review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with their time and effort policy as well as their procedures surrounding review of teachers charged to the grant. The District did not identify unallowable teachers until after year end and completed the required time and effort certifications for the final population of allowable teacher personnel costs after the year ended. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding time and effort certifications and reviewing individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4027, 4173, 6027, and 6173 Award Period: July 1, 2022 through June 30, 2023 Compliance Requirement: Allowable Costs and Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with allowable costs and activities. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the District did not perform the time and effort certifications for the grant period related to personnel costs charged. In addition, we noted 18 of 40 selections sampled that should not have been charged to the grant. The original personnel costs charged were removed and replaced with allowable personnel costs under the grant for the fiscal year ended June 30, 2023. The final population of personnel costs expended for the grant included supportable allowable costs. The District completed after-the-fact required time and effort certifications to support the final population of personnel costs charged to the grant for the year. Questioned costs: None. Context: During the year, teachers outside of the approved list of teachers per the Colorado Department of Education were charged to the grant. There was no additional review of individuals charged to the grant throughout the year. The District identified the teachers that should have been charged to the grant and replaced the costs for the fiscal year. These teachers were approved as being allowable under the grant. Cause: The District did not follow their policy surrounding time and effort certifications and review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with their time and effort policy as well as their procedures surrounding review of teachers charged to the grant. The District did not identify unallowable teachers until after year end and completed the required time and effort certifications for the final population of allowable teacher personnel costs after the year ended. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding time and effort certifications and reviewing individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Pass-Through Agency: Colorado Department of Education Pass-Through Numbers: 4027, 4173, 6027, and 6173 Award Period: July 1, 2022 through June 30, 2023 Compliance Requirement: Allowable Costs and Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with allowable costs and activities. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the District did not perform the time and effort certifications for the grant period related to personnel costs charged. In addition, we noted 18 of 40 selections sampled that should not have been charged to the grant. The original personnel costs charged were removed and replaced with allowable personnel costs under the grant for the fiscal year ended June 30, 2023. The final population of personnel costs expended for the grant included supportable allowable costs. The District completed after-the-fact required time and effort certifications to support the final population of personnel costs charged to the grant for the year. Questioned costs: None. Context: During the year, teachers outside of the approved list of teachers per the Colorado Department of Education were charged to the grant. There was no additional review of individuals charged to the grant throughout the year. The District identified the teachers that should have been charged to the grant and replaced the costs for the fiscal year. These teachers were approved as being allowable under the grant. Cause: The District did not follow their policy surrounding time and effort certifications and review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with their time and effort policy as well as their procedures surrounding review of teachers charged to the grant. The District did not identify unallowable teachers until after year end and completed the required time and effort certifications for the final population of allowable teacher personnel costs after the year ended. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding time and effort certifications and reviewing individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.