FAC Explorer

Audit 328290

FY End
2024-06-30
Total Expended
$55.24M
Findings
6
Programs
29
Organization: Cherry Creek School District No 5 (CO)
Year: 2024 Accepted: 2024-11-13
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
507790 2024-001 Significant Deficiency - AB
507791 2024-001 Significant Deficiency - AB
507792 2024-001 Significant Deficiency - AB
1084232 2024-001 Significant Deficiency - AB
1084233 2024-001 Significant Deficiency - AB
1084234 2024-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.027 Special Education--Grants to States (idea, Part B) $14.64M Yes 0
84.425 Covid-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (arp Esser Iii) $14.16M - 0
10.555 National School Lunch Program $8.19M - 0
84.010 Title I Grants to Local Educational Agencies (title I, Part A of Esea) $7.63M Yes 1
10.553 School Breakfast Program $2.06M - 0
10.555 Usda Commodities $1.58M - 0
84.425 Covid-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (arp Esser Iii, Learning Loss Set Aside) $1.39M - 0
84.367 Supporting Effective Instruction State Grants (title Iia) $1.32M - 0
10.555 Supply Chain Assistance (sca) $1.02M - 0
84.365 English Language Acquisition Grants (title Iii) $697,039 - 0
84.425 Covid-19: Esser III Arp 9.5% State Set-Aside Supplemental $457,536 - 0
84.371 Comprehensive Literacy State Development Program (clsd) $420,395 - 0
84.424 Student Support and Academic Enrichment Program (title Iv) $361,464 - 0
84.048 Vocational Education - Basic Grants to States (perkins Iii) $353,349 - 0
84.173 Special Education--Preschool Grants (idea Preschool) $285,188 Yes 0
84.010 Neglected and Delinquent State Agency and Local Education (title I, Part D) $149,393 Yes 1
84.425 Covid-19: Governor's Emergency Education Relief Fund-Supporting Colorado Teachers $89,635 - 0
84.196 Every Student Succeeds Act (essa) - Education for Homeless Children and Youth $83,248 - 0
10.559 Summer Food Service Program $73,269 - 0
84.425 Covid-19: Arp Homeless Children and Youth (arp-Hcy I) Group 1 $57,524 - 0
84.010 Title I, Part A: Improving Basic Programs Operated by Schools $41,959 Yes 1
84.425 Covid-19: Esser II Crssa 9.5% State Set-Aside, Curricula Materials Grant Program Group 3 $38,449 - 0
84.425 Covid-19: Arp Homeless Children and Youth (arp-Hcy Ii) Group 2 $33,554 - 0
93.354 School Nurse Workforce Grant $32,913 - 0
10.185 Local Food for Schools (lfs) Cooperative $29,055 - 0
84.060 Indian Education - Grants to Local Educational Agencies (easie) $23,473 - 0
84.425 Covid-19: Elementary and Secondary School Emergency Relief Fund (esser Ii, Set Aside) $8,885 - 0
10.558 Child and Adult Care Food Program $7,349 - 0
10.649 Snap: P-Ebt Mini Grants $6,180 - 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: 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: The District has not elected 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. Commodities are recorded under Assistance Listing # 10.555 on the Schedule of Federal Awards. The commodities, in the amount of $1,584,675, 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: SUBRECIPIENTS Accounting Policies: 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: The District has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The District did not fund any subrecipients.

Finding Details

Finding 2024-001
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 1 out of 15 selections sampled that should not have been charged to the grant. The individual was a substitute teacher with one day of substitute pay incorrectly charged to Title I. Questioned costs: None Context: During the year, a substitute teacher who substituted for a Title II teacher was incorrectly charged to Title I. There was no additional review of individuals charged to the grant throughout the year to identify any individuals not allowable under Title I. Cause: The District did not follow their policy surrounding review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with procedures surrounding review of teachers charged to the grant. The District did not identify a substitute teacher incorrectly charged to the grant until after the year ended. Repeat Finding: No Recommendation: We recommend the District review their controls and procedures surrounding review of individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
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 1 out of 15 selections sampled that should not have been charged to the grant. The individual was a substitute teacher with one day of substitute pay incorrectly charged to Title I. Questioned costs: None Context: During the year, a substitute teacher who substituted for a Title II teacher was incorrectly charged to Title I. There was no additional review of individuals charged to the grant throughout the year to identify any individuals not allowable under Title I. Cause: The District did not follow their policy surrounding review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with procedures surrounding review of teachers charged to the grant. The District did not identify a substitute teacher incorrectly charged to the grant until after the year ended. Repeat Finding: No Recommendation: We recommend the District review their controls and procedures surrounding review of individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
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 1 out of 15 selections sampled that should not have been charged to the grant. The individual was a substitute teacher with one day of substitute pay incorrectly charged to Title I. Questioned costs: None Context: During the year, a substitute teacher who substituted for a Title II teacher was incorrectly charged to Title I. There was no additional review of individuals charged to the grant throughout the year to identify any individuals not allowable under Title I. Cause: The District did not follow their policy surrounding review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with procedures surrounding review of teachers charged to the grant. The District did not identify a substitute teacher incorrectly charged to the grant until after the year ended. Repeat Finding: No Recommendation: We recommend the District review their controls and procedures surrounding review of individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
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 1 out of 15 selections sampled that should not have been charged to the grant. The individual was a substitute teacher with one day of substitute pay incorrectly charged to Title I. Questioned costs: None Context: During the year, a substitute teacher who substituted for a Title II teacher was incorrectly charged to Title I. There was no additional review of individuals charged to the grant throughout the year to identify any individuals not allowable under Title I. Cause: The District did not follow their policy surrounding review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with procedures surrounding review of teachers charged to the grant. The District did not identify a substitute teacher incorrectly charged to the grant until after the year ended. Repeat Finding: No Recommendation: We recommend the District review their controls and procedures surrounding review of individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
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 1 out of 15 selections sampled that should not have been charged to the grant. The individual was a substitute teacher with one day of substitute pay incorrectly charged to Title I. Questioned costs: None Context: During the year, a substitute teacher who substituted for a Title II teacher was incorrectly charged to Title I. There was no additional review of individuals charged to the grant throughout the year to identify any individuals not allowable under Title I. Cause: The District did not follow their policy surrounding review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with procedures surrounding review of teachers charged to the grant. The District did not identify a substitute teacher incorrectly charged to the grant until after the year ended. Repeat Finding: No Recommendation: We recommend the District review their controls and procedures surrounding review of individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-001
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 1 out of 15 selections sampled that should not have been charged to the grant. The individual was a substitute teacher with one day of substitute pay incorrectly charged to Title I. Questioned costs: None Context: During the year, a substitute teacher who substituted for a Title II teacher was incorrectly charged to Title I. There was no additional review of individuals charged to the grant throughout the year to identify any individuals not allowable under Title I. Cause: The District did not follow their policy surrounding review of allowable teachers charged to the grant. Effect: We noted an instance of noncompliance with procedures surrounding review of teachers charged to the grant. The District did not identify a substitute teacher incorrectly charged to the grant until after the year ended. Repeat Finding: No Recommendation: We recommend the District review their controls and procedures surrounding review of individuals charged to the grant to ensure allowability under the grant. Views of responsible officials: There is no disagreement with the audit finding.