FAC Explorer

Audit 300769

FY End
2023-06-30
Total Expended
$4.49M
Findings
10
Programs
29
Organization: Weld County School District Re-8 (CO)
Year: 2023 Accepted: 2024-03-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389882 2023-002 Significant Deficiency - B
389883 2023-002 Significant Deficiency - B
389884 2023-002 Significant Deficiency - B
389885 2023-002 Significant Deficiency - B
389886 2023-002 Significant Deficiency - B
966324 2023-002 Significant Deficiency - B
966325 2023-002 Significant Deficiency - B
966326 2023-002 Significant Deficiency - B
966327 2023-002 Significant Deficiency - B
966328 2023-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.027 Individuals with Disabilities Education Act Part B $959,914 Yes 0
84.425 Covid-19: Education Stabilization Fund Esser II $835,884 Yes 0
10.555 National School Lunch Program $613,827 - 0
84.010 Title I, Part A $450,394 - 0
84.425 Covid-19: Education Stabilization Fund Arp Esser III - Set Aside $377,021 Yes 1
10.553 School Breakfast Program $248,044 - 0
84.425 Covid-19: Education Stabilization Fund Arp Esser III $244,888 Yes 1
93.575 Child Care Assistance Block Grant - Child Care Stabilization $150,750 - 0
10.555 Donated Commodities $95,152 - 0
84.367 Title Ii, Part A $75,547 - 0
84.010 Title I, Part A: Easi Cohort 4 $65,000 - 0
10.555 Supply Chain Assistance $62,292 - 0
84.365 Title Iii, Part A $45,892 - 0
84.425 Covid-19: Geer II - Governor's Emergency Education Relief Fund $44,521 Yes 0
84.424 Title IV-A $37,851 - 0
84.173 Individuals with Disabilities Education Act Preschool $34,440 Yes 0
84.425 Covid-19: Arp Esser III - State Set Aside Esser III Supplemental $25,409 Yes 1
10.559 Summer Food Service Program for Children $22,505 - 0
84.323 Multi-Tiered Systems of Supports $17,946 - 0
84.011 Title I, Part C $17,872 - 0
84.027 Covid-19 Arp: Individuals with Disabilities Education Part B $14,689 Yes 0
84.425 Covid-19: Education Stabilization Fund Esser II for Students with Disabilities $11,309 Yes 0
84.048 Carl Perkins: Career and Technical Education $10,567 - 0
84.010 Title I, Eligible Homeless Children Set-Aside $7,458 - 0
10.649 Covid-19 Snap Cn Local P-Ebt $6,391 - 0
84.425 Covid-19: Arp Esser III - State Set Aside Esser III Supplemental Learning Loss 20% Set Aside $4,014 Yes 1
84.425 Covid-19: Arp Esser II State Set Aside, Rural Program Development $2,557 Yes 0
84.365 Title III Set Aside: Immigrant: Every Student Succeeds Act (essa) $2,039 - 0
84.425 Covid-19: Esser III Arpa 9.5% State Set Aside, Easi $1,000 Yes 1

Contacts

Name Title Type
RM85CDWMLNN7 Jessica Holbrook Auditee
3038573210 Sam Hellege 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. Expenditures are recognized when they become a demand on current available financial resources. Therefore, some amounts presented in this Schedule may differ from amounts presented in the financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) is presented in accordance with the requirements of 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: NONCASH FEDERAL AWARDS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Expenditures are recognized when they become a demand on current available financial resources. Therefore, some amounts presented in this Schedule may differ from amounts presented in the financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District receives food commodities from the U.S. Department of Agriculture for use in its food service program and are valued based on the USDA’s Donated Commodity Price List. Commodities are recorded under Assistance Listing #10.555 on the Schedule. The commodities, in the amount of $95,152, are recognized as revenue when received. The commodities are recognized as expenditures when used by the schools.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Expenditures are recognized when they become a demand on current available financial resources. Therefore, some amounts presented in this Schedule may differ from amounts presented in the financial statements. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District provided no federal awards to subrecipients.

Finding Details

Finding 2023-002
Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.