FAC Explorer

Audit 333583

FY End
2024-06-30
Total Expended
$202.01M
Findings
24
Programs
32
Organization: School District No. 1 in the City & County of Denver & State of CO (CO)
Year: 2024 Accepted: 2024-12-18
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515730 2024-001 Significant Deficiency - N
515731 2024-001 Significant Deficiency - N
515732 2024-001 Significant Deficiency - N
515733 2024-001 Significant Deficiency - N
515734 2024-001 Significant Deficiency - N
515735 2024-001 Significant Deficiency - N
515736 2024-001 Significant Deficiency - N
515737 2024-001 Significant Deficiency - N
515738 2024-001 Significant Deficiency - N
515739 2024-001 Significant Deficiency - N
515740 2024-001 Significant Deficiency - N
515741 2024-001 Significant Deficiency - N
1092172 2024-001 Significant Deficiency - N
1092173 2024-001 Significant Deficiency - N
1092174 2024-001 Significant Deficiency - N
1092175 2024-001 Significant Deficiency - N
1092176 2024-001 Significant Deficiency - N
1092177 2024-001 Significant Deficiency - N
1092178 2024-001 Significant Deficiency - N
1092179 2024-001 Significant Deficiency - N
1092180 2024-001 Significant Deficiency - N
1092181 2024-001 Significant Deficiency - N
1092182 2024-001 Significant Deficiency - N
1092183 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.555 Donated Commodities $21.24M - 0
10.553 School Breakfast Program $7.31M - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $2.99M - 0
93.600 Head Start $2.84M - 0
84.063 Federal Pell Grant Program $1.44M - 0
10.582 Fresh Fruit and Vegetable Program $1.33M - 0
12.000 Jrotc Career Academy $1.29M - 0
84.048 Career and Technical Education -- Basic Grants to States $864,204 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $858,281 - 0
84.287 Twenty-First Century Community Learning Centers $752,402 - 0
10.559 Summer Food Service Program for Children $738,614 - 0
84.173 Special Education Preschool Grants $533,770 - 0
84.060 Indian Education Grants to Local Educational Agencies $205,238 - 0
93.558 Temporary Assistance for Needy Families $193,226 - 0
84.425 Covid-19-Elementary and Secondary School Emergency Relief (esser) Fund $192,111 - 0
84.282 Charter Schools $190,309 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $189,774 - 0
84.007 Federal Supplemental Educational Opportunity Grants $150,000 - 0
84.365 English Language Acquisition State Grants $139,595 - 0
84.424 Student Support and Academic Enrichment Program $128,301 - 0
93.327 Demonstration Grants for Domestic Victims of Human Trafficking $119,151 - 0
10.185 Local Food for Schools Cooperative Agreement Program $106,478 - 0
84.027 Special Education Grants to States $104,871 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $67,549 - 0
93.788 Opioid Str $54,848 - 0
17.285 Registered Apprenticeship Grant $50,000 - 0
10.558 Child and Adult Care Food Program $39,190 - 0
47.076 Stem Education (formerly Education and Human Resources) $12,334 - 0
17.259 Wioa Youth Activities $2,062 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $1,999 - 0
84.010 Title I Grants to Local Educational Agencies $1,175 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $-2,081 Yes 0

Contacts

Name Title Type
SMCNXYE38AN7 Stephen Clawson Auditee
7204232453 Lisa Horn Auditor
No contacts on file

Notes to SEFA

Title: Note1 Accounting Policies: The accompanying schedule of federal awards is presented 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 allowed or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District utilizes the indirect cost rate established for it by the Colorado Department of Education, therefore it has not used the de minimis 10 percent indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of the District. The Schedule includes federally funded projects received directly from federal agencies and the federal amount of pass-through awards received by the District through the state of Colorado or other non-federal entities. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: Note2 Accounting Policies: The accompanying schedule of federal awards is presented 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 allowed or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District utilizes the indirect cost rate established for it by the Colorado Department of Education, therefore it has not used the de minimis 10 percent indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of federal awards is presented 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 allowed or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Note 3 Accounting Policies: The accompanying schedule of federal awards is presented 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 allowed or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District utilizes the indirect cost rate established for it by the Colorado Department of Education, therefore it has not used the de minimis 10 percent indirect cost rate allowed under the Uniform Guidance. The District utilizes the indirect cost rate established for it by the Colorado Department of Education, therefore it has not used the de minimis 10 percent indirect cost rate allowed under the Uniform Guidance.
Title: Note 4 Accounting Policies: The accompanying schedule of federal awards is presented 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 allowed or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District utilizes the indirect cost rate established for it by the Colorado Department of Education, therefore it has not used the de minimis 10 percent indirect cost rate allowed under the Uniform Guidance. Certain grant programs have not been assigned Federal Assistance Listing Numbers by the federal government, or the numbers are not obtainable. These programs are identified in the Schedule by the federal agency number followed by three zeros (for example, 12.000).
Title: Note 5 Accounting Policies: The accompanying schedule of federal awards is presented 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 allowed or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District utilizes the indirect cost rate established for it by the Colorado Department of Education, therefore it has not used the de minimis 10 percent indirect cost rate allowed under the Uniform Guidance. During the year ended June 30, 2024, the District did not pass through any federal funds to subrecipients.
Title: Note 6 Accounting Policies: The accompanying schedule of federal awards is presented 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 allowed or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District utilizes the indirect cost rate established for it by the Colorado Department of Education, therefore it has not used the de minimis 10 percent indirect cost rate allowed under the Uniform Guidance. For federal awards expended by the District as a subrecipient, the Schedule includes identification of the pass-through grantor and the identifying number assigned to the grant by the pass-through grantor.
Title: Note 7 Accounting Policies: The accompanying schedule of federal awards is presented 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 allowed or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The District utilizes the indirect cost rate established for it by the Colorado Department of Education, therefore it has not used the de minimis 10 percent indirect cost rate allowed under the Uniform Guidance. Commodities donated to the District by the U.S Department of Agriculture (USDA) are valued based on the USDA's Donated Commodity Price List. The commodities are recognized as revenue when received. The District takes possession of all inventory, including commodity items when they reach the District’s dock or cold storage facility, and title passes at that time. The majority of commodity items are stored in the district warehouse or off-site cold storage facility. Since the District has received title to the commodities, the unused commodities are not reflected as unearned revenue. The donated commodities are reported under the National School Lunch Program (Federal Assistance Listing Number 10.555) on the Schedule. The District recognized noncash awards of $21,238,265 for the year ended June 30, 2024.

Finding Details

Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding 2024-001
Finding: Special Tests and Provisions (Assessment System Security) Federal Assistance Listing Number 84.010A – Title I Passed-Through Colorado Department of Education Award Number – 4010, 5010, 6010, 7010, 9202, 90204, 9205, 9206, 9211, 9212, 9213, 9214; Award Year 2024 Criteria: According to 2 CFR Part 200.303 – The non-Federal entity must (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: The District did not have documentation that the internal controls in place over the Assessment System Security compliance requirement were always followed. Questioned Costs: None. Context: The District was unable to provide supporting documentation that the internal controls in place over the Assessment System Security compliance requirement were followed during 2024 for two of the sixteen schools tested. As a result, we were unable to rely on internal controls over this compliance requirement. Effect: The District did not have adequate internal controls in place over Assessment System Security requirements, which could result in an assessment system that is not valid, reliable or consistent with the terms and conditions of the Federal award. Cause: As there were no checklists in place, employees within the responsible department were unaware the internal controls in place over the Assessment System Security process were part of their duties. Identification as a repeat finding: Not Applicable Recommendation: We recommend the District's Grant Administration team and Assessment Administration team create a checklist to ensure that all required internal controls are completed. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.