FAC Explorer

Audit 340957

FY End
2024-06-30
Total Expended
$1.93M
Findings
4
Programs
12
Organization: Weld County School District Re-1 (CO)
Year: 2024 Accepted: 2025-02-03
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
521056 2024-005 Material Weakness - A
521057 2024-005 Material Weakness - A
1097498 2024-005 Material Weakness - A
1097499 2024-005 Material Weakness - A

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $209,154 - 0
84.425 Covid-19 - Education Stabilization Fund $157,526 Yes 1
10.553 School Breakfast Program $100,538 - 0
84.365 English Language Acquisition State Grants $75,586 - 0
10.555 National School Lunch Program - Commodities $54,521 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $34,742 - 0
84.048 Career and Technical Education -- Basic Grants to States $25,095 - 0
84.424 Student Support and Academic Enrichment Program $23,021 - 0
10.558 Child and Adult Care Food Program $6,745 - 0
93.981 Improving Student Health and Academic Achievement Through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools $5,035 - 0
84.011 Migrant Education State Grant Program $3,240 - 0
10.555 National School Lunch Program $1,730 - 0

Contacts

Name Title Type
H6T9L1CNNFU5 Roger Stinar Auditee
9703504203 Jamie Essenmacher Auditor
No contacts on file

Notes to SEFA

Title: Noncash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Weld County School District RE 1 (the “School District”) under programs of the federal government for the year ended June 30, 2024. The information in the 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on the same basis of accounting as the basis financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement and frequently asked questions, as outlined in the Compliance Supplement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. The value of the noncash assistance received was determined in accordance with the provisions of the Uniform Guidance and is reported on the schedule of expenditures of federal awards.

Finding Details

Finding 2024-005
Assistance Listing Number, Federal Agency, and Program Name - Input text Federal Award Identification Number and Year - 84.425U - COVID-19 Education Stabilization Fund Pass-through Entity - Colorado Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - Under 34 CFR Section 299.2(b), the School District has to ensure that funds are used in compliance with regulatory provisions and spent only for reasonable and necessary costs of the program. The School District is required to have supporting documentation and approval of grant expenditures to ensure they are an allowable and supported cost under the grant requirements. Condition - During allowability testing it was discovered the District has no formalized review of the grant budget or expenditures charged to grant. This included expenditures related to payroll and indirect costs. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Audit procedures designated testing payroll and indirect cost samples and there was no formalized review documented before they were charged to the grant and reimbursement was requested throughout the entire population tested. Cause and Effect - Lack of controls and review surrounding expenditures charged to the grant could lead to improper expenditures being charges and noncompliance. Recommendation - It is recommended that the School District review its controls and processes to ensure that they have proper controls in place related to grant budgets and the review of expenditures being charged to the grant to ensure they are allowable. Views of Responsible Officials and Corrective Action Plan - Weld County School District RE-1 is a samll Rural District with limited personnel resources across the district, including the finance department. The School District worked to set up a formalized review process for grant budgets and expenditures charged to grants. The School District was able to implement the process at the end of FY 24. The School District will continue to use and review this process and refine it through FY25 and FY26.
Finding 2024-005
Assistance Listing Number, Federal Agency, and Program Name - Input text Federal Award Identification Number and Year - 84.425U - COVID-19 Education Stabilization Fund Pass-through Entity - Colorado Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - Under 34 CFR Section 299.2(b), the School District has to ensure that funds are used in compliance with regulatory provisions and spent only for reasonable and necessary costs of the program. The School District is required to have supporting documentation and approval of grant expenditures to ensure they are an allowable and supported cost under the grant requirements. Condition - During allowability testing it was discovered the District has no formalized review of the grant budget or expenditures charged to grant. This included expenditures related to payroll and indirect costs. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Audit procedures designated testing payroll and indirect cost samples and there was no formalized review documented before they were charged to the grant and reimbursement was requested throughout the entire population tested. Cause and Effect - Lack of controls and review surrounding expenditures charged to the grant could lead to improper expenditures being charges and noncompliance. Recommendation - It is recommended that the School District review its controls and processes to ensure that they have proper controls in place related to grant budgets and the review of expenditures being charged to the grant to ensure they are allowable. Views of Responsible Officials and Corrective Action Plan - Weld County School District RE-1 is a samll Rural District with limited personnel resources across the district, including the finance department. The School District worked to set up a formalized review process for grant budgets and expenditures charged to grants. The School District was able to implement the process at the end of FY 24. The School District will continue to use and review this process and refine it through FY25 and FY26.
Finding 2024-005
Assistance Listing Number, Federal Agency, and Program Name - Input text Federal Award Identification Number and Year - 84.425U - COVID-19 Education Stabilization Fund Pass-through Entity - Colorado Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - Under 34 CFR Section 299.2(b), the School District has to ensure that funds are used in compliance with regulatory provisions and spent only for reasonable and necessary costs of the program. The School District is required to have supporting documentation and approval of grant expenditures to ensure they are an allowable and supported cost under the grant requirements. Condition - During allowability testing it was discovered the District has no formalized review of the grant budget or expenditures charged to grant. This included expenditures related to payroll and indirect costs. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Audit procedures designated testing payroll and indirect cost samples and there was no formalized review documented before they were charged to the grant and reimbursement was requested throughout the entire population tested. Cause and Effect - Lack of controls and review surrounding expenditures charged to the grant could lead to improper expenditures being charges and noncompliance. Recommendation - It is recommended that the School District review its controls and processes to ensure that they have proper controls in place related to grant budgets and the review of expenditures being charged to the grant to ensure they are allowable. Views of Responsible Officials and Corrective Action Plan - Weld County School District RE-1 is a samll Rural District with limited personnel resources across the district, including the finance department. The School District worked to set up a formalized review process for grant budgets and expenditures charged to grants. The School District was able to implement the process at the end of FY 24. The School District will continue to use and review this process and refine it through FY25 and FY26.
Finding 2024-005
Assistance Listing Number, Federal Agency, and Program Name - Input text Federal Award Identification Number and Year - 84.425U - COVID-19 Education Stabilization Fund Pass-through Entity - Colorado Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - Under 34 CFR Section 299.2(b), the School District has to ensure that funds are used in compliance with regulatory provisions and spent only for reasonable and necessary costs of the program. The School District is required to have supporting documentation and approval of grant expenditures to ensure they are an allowable and supported cost under the grant requirements. Condition - During allowability testing it was discovered the District has no formalized review of the grant budget or expenditures charged to grant. This included expenditures related to payroll and indirect costs. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Audit procedures designated testing payroll and indirect cost samples and there was no formalized review documented before they were charged to the grant and reimbursement was requested throughout the entire population tested. Cause and Effect - Lack of controls and review surrounding expenditures charged to the grant could lead to improper expenditures being charges and noncompliance. Recommendation - It is recommended that the School District review its controls and processes to ensure that they have proper controls in place related to grant budgets and the review of expenditures being charged to the grant to ensure they are allowable. Views of Responsible Officials and Corrective Action Plan - Weld County School District RE-1 is a samll Rural District with limited personnel resources across the district, including the finance department. The School District worked to set up a formalized review process for grant budgets and expenditures charged to grants. The School District was able to implement the process at the end of FY 24. The School District will continue to use and review this process and refine it through FY25 and FY26.