FAC Explorer

Audit 344875

FY End
2024-06-30
Total Expended
$1.58M
Findings
4
Programs
8
Organization: Woodland Park School District Number Re-2 (CO)
Year: 2024 Accepted: 2025-03-05
Auditor: Hoelting & Company INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
525707 2024-016 Material Weakness - L
525708 2024-016 Material Weakness - L
1102149 2024-016 Material Weakness - L
1102150 2024-016 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $254,864 - 0
10.553 School Breakfast Program $127,382 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $62,051 - 0
10.555 National School Lunch Program $60,029 - 0
10.665 Schools and Roads - Grants to States $42,955 - 0
84.425 Education Stabilization Fund $18,633 Yes 1
84.365 English Language Acquisition State Grants $5,726 - 0
84.424 Student Support and Academic Enrichment Program $5,604 - 0

Contacts

Name Title Type
MPRLJC36LCL9 Cortney Crouch Auditee
7196862011 Thomas G. Sistare Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – 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 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. 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. De Minimis Rate Used: N Rate Explanation: Woodland Park School District Number RE-2 has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Woodland Park School District Number RE-2 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 Woodland Park School District Number RE-2, it is not intended to and does not present the financial position, changes in net position, or cash flows of Woodland Park School District Number RE-2.
Title: NOTE 4 – NON-CASH ASSISTANCE 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 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. 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. De Minimis Rate Used: N Rate Explanation: Woodland Park School District Number RE-2 has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. During the year end June 30, 2024, Woodland Park School District Number RE-2 received $60,029 in non-cash assistance in the form of food commodities. Valuation of commodities is based on fair market value at the time of receipt.

Finding Details

Finding 2024-016
2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. An LEA is required to submit certain annual financial reports to its SEA on an annual basis. Condition: The District did not timely file the annual financial report and the filed report did not agree to the general ledger. The District did not file its annual financial report for grant 4414 until February of 2025. The District has not filed its annual financial report for the ARP-Mentor grant. Cause: As reported in finding 2024-010 the District does not have staff with the skills, knowledge, or resources to properly report on grants that are obtained through CDE . Effect: There is a material weakness in internal controls over grant reporting to CDE, the District’s SEA. Additionally, material non-compliance exists for Reporting due to the lack of reporting to the SEA. Questioned costs: None noted. Context: Testing was performed over the total population of required reports. Statistical sampling was not used. Recommendation: We recommend that management ensures that there is a system of controls in place that requires grant reporting to be done timely and accurately. Additionally, we recommend that the District hire an experienced grant accountant to oversee grant accounting. Views of responsible officials and planned corrective action: Grant accounting was performed by a part-time contractor who left at beginning of the fiscal year. The CFO absorbed those accounting tasks within the remaining finance team. Failure to file ESSER reporting timely was communicated by Superintendent to CFO when the CDE sent notice, but reporting was not completed before dismissal. Management will ensure controls are in place to confirm grant accounting and reporting are reviewed, completed, correct, and timely. Management will further ensure grant accounting expertise is again employed or contracted in the district.
Finding 2024-016
2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. An LEA is required to submit certain annual financial reports to its SEA on an annual basis. Condition: The District did not timely file the annual financial report and the filed report did not agree to the general ledger. The District did not file its annual financial report for grant 4414 until February of 2025. The District has not filed its annual financial report for the ARP-Mentor grant. Cause: As reported in finding 2024-010 the District does not have staff with the skills, knowledge, or resources to properly report on grants that are obtained through CDE . Effect: There is a material weakness in internal controls over grant reporting to CDE, the District’s SEA. Additionally, material non-compliance exists for Reporting due to the lack of reporting to the SEA. Questioned costs: None noted. Context: Testing was performed over the total population of required reports. Statistical sampling was not used. Recommendation: We recommend that management ensures that there is a system of controls in place that requires grant reporting to be done timely and accurately. Additionally, we recommend that the District hire an experienced grant accountant to oversee grant accounting. Views of responsible officials and planned corrective action: Grant accounting was performed by a part-time contractor who left at beginning of the fiscal year. The CFO absorbed those accounting tasks within the remaining finance team. Failure to file ESSER reporting timely was communicated by Superintendent to CFO when the CDE sent notice, but reporting was not completed before dismissal. Management will ensure controls are in place to confirm grant accounting and reporting are reviewed, completed, correct, and timely. Management will further ensure grant accounting expertise is again employed or contracted in the district.
Finding 2024-016
2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. An LEA is required to submit certain annual financial reports to its SEA on an annual basis. Condition: The District did not timely file the annual financial report and the filed report did not agree to the general ledger. The District did not file its annual financial report for grant 4414 until February of 2025. The District has not filed its annual financial report for the ARP-Mentor grant. Cause: As reported in finding 2024-010 the District does not have staff with the skills, knowledge, or resources to properly report on grants that are obtained through CDE . Effect: There is a material weakness in internal controls over grant reporting to CDE, the District’s SEA. Additionally, material non-compliance exists for Reporting due to the lack of reporting to the SEA. Questioned costs: None noted. Context: Testing was performed over the total population of required reports. Statistical sampling was not used. Recommendation: We recommend that management ensures that there is a system of controls in place that requires grant reporting to be done timely and accurately. Additionally, we recommend that the District hire an experienced grant accountant to oversee grant accounting. Views of responsible officials and planned corrective action: Grant accounting was performed by a part-time contractor who left at beginning of the fiscal year. The CFO absorbed those accounting tasks within the remaining finance team. Failure to file ESSER reporting timely was communicated by Superintendent to CFO when the CDE sent notice, but reporting was not completed before dismissal. Management will ensure controls are in place to confirm grant accounting and reporting are reviewed, completed, correct, and timely. Management will further ensure grant accounting expertise is again employed or contracted in the district.
Finding 2024-016
2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. An LEA is required to submit certain annual financial reports to its SEA on an annual basis. Condition: The District did not timely file the annual financial report and the filed report did not agree to the general ledger. The District did not file its annual financial report for grant 4414 until February of 2025. The District has not filed its annual financial report for the ARP-Mentor grant. Cause: As reported in finding 2024-010 the District does not have staff with the skills, knowledge, or resources to properly report on grants that are obtained through CDE . Effect: There is a material weakness in internal controls over grant reporting to CDE, the District’s SEA. Additionally, material non-compliance exists for Reporting due to the lack of reporting to the SEA. Questioned costs: None noted. Context: Testing was performed over the total population of required reports. Statistical sampling was not used. Recommendation: We recommend that management ensures that there is a system of controls in place that requires grant reporting to be done timely and accurately. Additionally, we recommend that the District hire an experienced grant accountant to oversee grant accounting. Views of responsible officials and planned corrective action: Grant accounting was performed by a part-time contractor who left at beginning of the fiscal year. The CFO absorbed those accounting tasks within the remaining finance team. Failure to file ESSER reporting timely was communicated by Superintendent to CFO when the CDE sent notice, but reporting was not completed before dismissal. Management will ensure controls are in place to confirm grant accounting and reporting are reviewed, completed, correct, and timely. Management will further ensure grant accounting expertise is again employed or contracted in the district.