FAC Explorer

Audit 341923

FY End
2024-06-30
Total Expended
$5.77M
Findings
2
Programs
11
Organization: Garfield School District Re-2 (CO)
Year: 2024 Accepted: 2025-02-10
Auditor: McMahan and Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522657 2024-001 - - L
1099099 2024-001 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $781,067 Yes 0
84.010 Title I Grants to Local Educational Agencies $644,868 - 0
84.425 Education Stabilization Fund $237,865 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $212,155 - 0
10.553 School Breakfast Program $194,594 Yes 0
10.555 National School Lunch Program $125,104 Yes 0
10.665 Schools and Roads - Grants to States $111,962 - 0
84.365 English Language Acquisition State Grants $105,378 - 0
10.559 Summer Food Service Program for Children $52,193 Yes 0
84.424 Student Support and Academic Enrichment Program $40,578 - 0
84.048 Career and Technical Education -- Basic Grants to States $21,788 - 0

Contacts

Name Title Type
FC8JGUE55L43 Jason Lynch Auditee
9706657643 Paul Backes Auditor
No contacts on file

Notes to SEFA

Title: Note 2. Determining the Value of Non-cash Awards Expended: Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Garfield School District RE-2 and is presented on the modified accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The District does not use the 10% de minimis cost rate allowed in Title 2 U.S. Code of Federal Regulations (CFR) Part 200.414, Indirect (F&A) costs. Instead, the District prepares an annual cost allocation plan to allocate indirect costs. Food Commodities: Fair market value of commodities at the time recipient receives award and the assessed value provided by the federal agency.
Title: Note 4. Sub recipients: Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Garfield School District RE-2 and is presented on the modified accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The District does not use the 10% de minimis cost rate allowed in Title 2 U.S. Code of Federal Regulations (CFR) Part 200.414, Indirect (F&A) costs. Instead, the District prepares an annual cost allocation plan to allocate indirect costs. The District had no sub-recipients as of June 30, 2024

Finding Details

Finding 2024-001
Finding: Reporting Federal Assistance Listing 84.425U COVID-19 - Elementary and Secondary School Emergency Relief Fund - ESSER III Department of Education Criteria: The Compliance Supplement 2024 requires local education agencies to perform special reporting on an annual basis and submit specific data that includes expenditures, planned expenditures, subrecipients, and uses of funds including for mandatory reservations. This reporting is required to be sent to the state educational agency. Condition: Garfield School District RE-2 (the “District”) did not complete the required reporting for ESSER III expenditures to the fiscal year ending June 30, 2024. Questioned Costs: None. Context: We requested specific close-out reporting for the described federal award; the reporting had not been completed. Effect: The District could be limited from obtaining future federal awards if non-compliance continues. Cause: The District had not been aware of required special reporting associated with specific federal award. Identification as a repeat finding: Not applicable. Recommendation: The District should complete all incomplete reporting for ESSER III and should implement a system to ensure reporting for future federal awards happens in accordance to federal guidelines. Views of Responsible Officials and Planned Corrective Action: The District agrees with the finding. See separate auditee document for planned corrective action.
Finding 2024-001
Finding: Reporting Federal Assistance Listing 84.425U COVID-19 - Elementary and Secondary School Emergency Relief Fund - ESSER III Department of Education Criteria: The Compliance Supplement 2024 requires local education agencies to perform special reporting on an annual basis and submit specific data that includes expenditures, planned expenditures, subrecipients, and uses of funds including for mandatory reservations. This reporting is required to be sent to the state educational agency. Condition: Garfield School District RE-2 (the “District”) did not complete the required reporting for ESSER III expenditures to the fiscal year ending June 30, 2024. Questioned Costs: None. Context: We requested specific close-out reporting for the described federal award; the reporting had not been completed. Effect: The District could be limited from obtaining future federal awards if non-compliance continues. Cause: The District had not been aware of required special reporting associated with specific federal award. Identification as a repeat finding: Not applicable. Recommendation: The District should complete all incomplete reporting for ESSER III and should implement a system to ensure reporting for future federal awards happens in accordance to federal guidelines. Views of Responsible Officials and Planned Corrective Action: The District agrees with the finding. See separate auditee document for planned corrective action.