FAC Explorer

Audit 340005

FY End
2024-06-30
Total Expended
$1.64M
Findings
6
Programs
11
Organization: North Conejos School District Re-1j (CO)
Year: 2024 Accepted: 2025-01-27
Auditor: Wall Smith Bateman INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520282 2024-002 Material Weakness - L
520283 2024-002 Material Weakness - L
520284 2024-002 Material Weakness - L
1096724 2024-002 Material Weakness - L
1096725 2024-002 Material Weakness - L
1096726 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $296,476 - 0
10.665 Schools and Roads - Grants to States $127,717 - 0
10.553 School Breakfast Program $71,272 - 0
84.425 Covid-19 Education Stabilization Fund $50,000 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $47,892 - 0
84.048 Career and Technical Education -- Basic Grants to States $40,223 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $38,391 - 0
10.555 National School Lunch Program $37,967 - 0
84.358 Rural Education $34,861 - 0
84.424 Student Support and Academic Enrichment Program $22,257 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
E9QDGEJUJCA6 Gale Gallegos Auditee
7192745174 Kimberley Temple 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. 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. Pass-through entity identifying numbers are presented where available. The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance for the year ended June 30, 2024. In addition, the District did not pass-through federal funds to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of North Conejos School District RE-1J under programs of the federal government for the year ended June 30, 2024. 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 North Conejos School District RE-1J, it is not intended to and does not present the financial position or changes in net position of North Conejos School District RE-1J.
Title: FOOD DISTRIBUTION Accounting Policies: Expenditures reported on the Schedule are reported 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. Pass-through entity identifying numbers are presented where available. The District did not elect to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance for the year ended June 30, 2024. In addition, the District did not pass-through federal funds to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Nonmonetary assistance is reported in the Schedule at the fair market value of commodities received and disbursed.

Finding Details

Finding 2024-002
Finding 2024-002: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425R, and 84.425U U.S. Department of Education Pass-through: Colorado Department of Education Compliance Requirement: Reporting Grant No.: 4420, 4414, 9414, 6427 Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: Section 2001 of the American Rescue Plan (ARP) Act requires grantees and sub-grantees receiving funding under the Education Stabilization Fund (ESF) to submit an annual financial report. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Condition: We examined the Elementary and Secondary Emergency Relief (ESSER) III Annual Financial Report for the Education Stabilization Fund grant submitted in FY2024 for FY2023 activity. Additional expenditures of $418,489 should have been reported to agree to the supporting accounting records. Cause: The District does not have a complete system of internal controls that provides for the review and accurate completion of the Annual Financial Report. Questioned Costs: None Effect: The Annual Financial Report contained errors and was not in compliance with the financial reporting requirements of the ARP Act. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure accurate federal grant financial reporting. Management's Response: See Corrective Action Plan.
Finding 2024-002
Finding 2024-002: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425R, and 84.425U U.S. Department of Education Pass-through: Colorado Department of Education Compliance Requirement: Reporting Grant No.: 4420, 4414, 9414, 6427 Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: Section 2001 of the American Rescue Plan (ARP) Act requires grantees and sub-grantees receiving funding under the Education Stabilization Fund (ESF) to submit an annual financial report. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Condition: We examined the Elementary and Secondary Emergency Relief (ESSER) III Annual Financial Report for the Education Stabilization Fund grant submitted in FY2024 for FY2023 activity. Additional expenditures of $418,489 should have been reported to agree to the supporting accounting records. Cause: The District does not have a complete system of internal controls that provides for the review and accurate completion of the Annual Financial Report. Questioned Costs: None Effect: The Annual Financial Report contained errors and was not in compliance with the financial reporting requirements of the ARP Act. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure accurate federal grant financial reporting. Management's Response: See Corrective Action Plan.
Finding 2024-002
Finding 2024-002: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425R, and 84.425U U.S. Department of Education Pass-through: Colorado Department of Education Compliance Requirement: Reporting Grant No.: 4420, 4414, 9414, 6427 Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: Section 2001 of the American Rescue Plan (ARP) Act requires grantees and sub-grantees receiving funding under the Education Stabilization Fund (ESF) to submit an annual financial report. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Condition: We examined the Elementary and Secondary Emergency Relief (ESSER) III Annual Financial Report for the Education Stabilization Fund grant submitted in FY2024 for FY2023 activity. Additional expenditures of $418,489 should have been reported to agree to the supporting accounting records. Cause: The District does not have a complete system of internal controls that provides for the review and accurate completion of the Annual Financial Report. Questioned Costs: None Effect: The Annual Financial Report contained errors and was not in compliance with the financial reporting requirements of the ARP Act. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure accurate federal grant financial reporting. Management's Response: See Corrective Action Plan.
Finding 2024-002
Finding 2024-002: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425R, and 84.425U U.S. Department of Education Pass-through: Colorado Department of Education Compliance Requirement: Reporting Grant No.: 4420, 4414, 9414, 6427 Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: Section 2001 of the American Rescue Plan (ARP) Act requires grantees and sub-grantees receiving funding under the Education Stabilization Fund (ESF) to submit an annual financial report. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Condition: We examined the Elementary and Secondary Emergency Relief (ESSER) III Annual Financial Report for the Education Stabilization Fund grant submitted in FY2024 for FY2023 activity. Additional expenditures of $418,489 should have been reported to agree to the supporting accounting records. Cause: The District does not have a complete system of internal controls that provides for the review and accurate completion of the Annual Financial Report. Questioned Costs: None Effect: The Annual Financial Report contained errors and was not in compliance with the financial reporting requirements of the ARP Act. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure accurate federal grant financial reporting. Management's Response: See Corrective Action Plan.
Finding 2024-002
Finding 2024-002: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425R, and 84.425U U.S. Department of Education Pass-through: Colorado Department of Education Compliance Requirement: Reporting Grant No.: 4420, 4414, 9414, 6427 Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: Section 2001 of the American Rescue Plan (ARP) Act requires grantees and sub-grantees receiving funding under the Education Stabilization Fund (ESF) to submit an annual financial report. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Condition: We examined the Elementary and Secondary Emergency Relief (ESSER) III Annual Financial Report for the Education Stabilization Fund grant submitted in FY2024 for FY2023 activity. Additional expenditures of $418,489 should have been reported to agree to the supporting accounting records. Cause: The District does not have a complete system of internal controls that provides for the review and accurate completion of the Annual Financial Report. Questioned Costs: None Effect: The Annual Financial Report contained errors and was not in compliance with the financial reporting requirements of the ARP Act. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure accurate federal grant financial reporting. Management's Response: See Corrective Action Plan.
Finding 2024-002
Finding 2024-002: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425R, and 84.425U U.S. Department of Education Pass-through: Colorado Department of Education Compliance Requirement: Reporting Grant No.: 4420, 4414, 9414, 6427 Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: Section 2001 of the American Rescue Plan (ARP) Act requires grantees and sub-grantees receiving funding under the Education Stabilization Fund (ESF) to submit an annual financial report. Annual reports shall be supported by underlying accounting or performance records and are fairly presented in accordance with program requirements. Condition: We examined the Elementary and Secondary Emergency Relief (ESSER) III Annual Financial Report for the Education Stabilization Fund grant submitted in FY2024 for FY2023 activity. Additional expenditures of $418,489 should have been reported to agree to the supporting accounting records. Cause: The District does not have a complete system of internal controls that provides for the review and accurate completion of the Annual Financial Report. Questioned Costs: None Effect: The Annual Financial Report contained errors and was not in compliance with the financial reporting requirements of the ARP Act. Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure accurate federal grant financial reporting. Management's Response: See Corrective Action Plan.