Audit 29709

Finding 2022-001 Prior Year Finding Number: N/A Type of Finding: Internal Control over Compliance Severity of Deficiency: Significant Deficiency Federal Agency: U.S. Department of Education CFDA#: 84.027, 84.173 ? Special Education Cluster Pass-through Entity: Colorado Department of Education Type of Compliance Requirement ? Criteria: Procurement, Suspension, and Debarment ? 2CFR ??200.318 through 200.327 Criteria or specific requirement: Internal control over procurement, suspension, and debarment for federal award programs as indicated within the Uniform Guidance as indicated from the following excerpt(s): ?200.318 ? General procurement standards (a) The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non- Federal entity?s documented procurement procedures must conform to the procurement standards identified in ??200.317 through 200.327. Condition: During our review of Mountain Board of Cooperative Education?s procurement policy, we noted it did not include all the required language to ensure full compliance with 2CFR ?? 200.318 through 200.327, particularly the requirements discussing the allowable procurement methods, dollar thresholds, and the requirements for each allowable method. Cause: Management was unaware that the procurement policy had to meet these compliance requirements. Effect: Mountain Board of Cooperative Education may procure property and services that are not in compliance with Uniform Guidance. Questioned Costs: There were no reportable questioned costs related to this finding. Recommendation: We recommend Mountain Board of Cooperative Education update their procurement policy to encompass all requirements set by 2 CFR ??200.318 through 200.327. View of responsible officials and planned corrective action: We agree with the above finding and have implemented an appropriate corrective action plan.

Finding 2022-001 Prior Year Finding Number: N/A Type of Finding: Internal Control over Compliance Severity of Deficiency: Significant Deficiency Federal Agency: U.S. Department of Education CFDA#: 84.027, 84.173 ? Special Education Cluster Pass-through Entity: Colorado Department of Education Type of Compliance Requirement ? Criteria: Procurement, Suspension, and Debarment ? 2CFR ??200.318 through 200.327 Criteria or specific requirement: Internal control over procurement, suspension, and debarment for federal award programs as indicated within the Uniform Guidance as indicated from the following excerpt(s): ?200.318 ? General procurement standards (a) The non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non- Federal entity?s documented procurement procedures must conform to the procurement standards identified in ??200.317 through 200.327. Condition: During our review of Mountain Board of Cooperative Education?s procurement policy, we noted it did not include all the required language to ensure full compliance with 2CFR ?? 200.318 through 200.327, particularly the requirements discussing the allowable procurement methods, dollar thresholds, and the requirements for each allowable method. Cause: Management was unaware that the procurement policy had to meet these compliance requirements. Effect: Mountain Board of Cooperative Education may procure property and services that are not in compliance with Uniform Guidance. Questioned Costs: There were no reportable questioned costs related to this finding. Recommendation: We recommend Mountain Board of Cooperative Education update their procurement policy to encompass all requirements set by 2 CFR ??200.318 through 200.327. View of responsible officials and planned corrective action: We agree with the above finding and have implemented an appropriate corrective action plan.