FAC Explorer

Audit 176720

FY End
2022-06-30
Total Expended
$1.02M
Findings
0
Programs
11
Organization: Peyton School District 23jt (CO)
Year: 2022 Accepted: 2023-03-14
Auditor: Prospective Business Solutions LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $153,162 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $127,731 - 0
84.010 Title I Grants to Local Educational Agencies $56,764 - 0
84.367 Improving Teacher Quality State Grants $17,214 - 0
84.027 Special Education_grants to States $16,307 - 0
93.575 Child Care and Development Block Grant $13,508 - 0
10.555 National School Lunch Program $10,912 - 0
84.424 Student Support and Academic Enrichment Program $7,368 - 0
45.310 Grants to States $6,000 - 0
84.358 Rural Education $1,006 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
HQMKNBK2AQN1 Melissa Kirchner Auditee
7197492330 Uli Keeley Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Theaccompanyingscheduleofexpendituresoffederalawards(theSchedule)includesthefederalawardactivityoftheDistrict.TheScheduleincludesfederallyfunded?amountsof pass?through awards received by the District through the State of Colorado. TheinformationthisscheduleispresentedinaccordancewithrequirementsofTitle2U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrincipals,andAuditRequirementsforFederalAwards(UniformGuidance).BecausetheSchedule representsonlya selected portion of the operations of the District, it is notintendedtoanddoesnotpresentthefinancialposition,changesinpositionorcashflowsoftheDistrict.?2. AmountsreportedintheSchedulearerecognizedonthemodifiedaccrualbasiswhentheybecomeademandoncurrentavailablefederalresourcesandeligibilityrequirementsare met. Such expenditures are recognized following, as applicable, either the costprincipal contained in Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrativeRequirements,CostPrinciplesandAuditRequirementsforFederalAwardswherein certain types of expenditures are not allowable or are limited as toreimbursements.Therefore,someamountspresentedintheSchedulemaydifferfromamountspresentedinorusedinthepreparationof,thebasicfinancialstatementsorreportstofederalagenciesandpass?throughgrantors.TheDistricthaselected?nottouse?thedeminimis10percentindirectcostrateallowedundertheUniformGuidance.??3. DuringtheyearendedJune30,2022,theDistrictdidnotpassthroughanyfederalfundstosubrecipients.?4. For federal awards expended by the District as a subrecipient, the Schedule includesidentification of the pass?through grantorand the identifyingnumber assigned to thegrantbythepass?throughgrantor.?5. CommoditiesdonatedtotheOrganizationbytheU.S.DepartmentofAgriculture(USDA)arevaluedbasedontheUSDAsDonatedCommodityPriceList.Thecommoditiesarerecognizedasrevenuewhenreceived.ThecommoditiesarereportedundertheNationalSchool Lunch Program (CFDA 10.555) on the Schedule. The Organization recognizednoncashawardsof$10,912fortheyearendedJune30,2022.? De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.