FAC Explorer

Audit 350636

FY End
2024-06-30
Total Expended
$4.57M
Findings
4
Programs
15
Organization: Alamosa School District Re-11j (CO)
Year: 2024 Accepted: 2025-03-31
Auditor: Dmc Auditing and Consulting LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
541029 2024-002 Significant Deficiency - N
541030 2024-002 Significant Deficiency - N
1117471 2024-002 Significant Deficiency - N
1117472 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.08M - 0
10.553 School Breakfast Program $506,076 Yes 0
84.365 English Language Acquisition State Grants $172,974 - 0
84.424 Student Support and Academic Enrichment Program $146,461 - 0
10.559 Summer Food Service Program for Children $138,567 - 0
84.358 Rural Education $121,295 - 0
10.582 Fresh Fruit and Vegetable Program $64,104 - 0
10.555 National School Lunch Program $63,891 Yes 0
84.425 Education Stabilization Fund $60,394 Yes 1
84.323 Special Education - State Personnel Development $25,581 - 0
10.558 Child and Adult Care Food Program $15,648 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $13,993 - 0
84.367 Improving Teacher Quality State Grants $11,945 - 0
10.649 Pandemic Ebt Administrative Costs $3,044 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $815 - 0

Contacts

Name Title Type
G918GBP2DUL3 Amanda Hensley Auditee
7195871600 Dmitriy Chernyak Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The District does not charge a de minimis indirect cost rate. 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 fund balance, or cash flows of the District. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: District did not use the de minimis rate on grants. The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The District does not charge a de minimis indirect cost rate. 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 fund balance, or cash flows of the District. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The District does not charge a de minimis indirect cost rate. 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 fund balance, or cash flows of the District. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: District did not use the de minimis rate on grants. Governmental fund types account for the majority of the District’s federal grant activity. Expenditures reported in the schedule of expenditures of federal awards are recognized on a modified basis of accounting. Subrecipient expenditures are recorded on a cash basis. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Non-cash expenditures are included in the schedule.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The District does not charge a de minimis indirect cost rate. 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 fund balance, or cash flows of the District. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: District did not use the de minimis rate on grants. The District has not elected to use the 10% de minimis cost rate.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards 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, using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements. The District does not charge a de minimis indirect cost rate. 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 fund balance, or cash flows of the District. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: District did not use the de minimis rate on grants. The District did not have any Federal awards passed through to subrecipients.

Finding Details

Finding 2024-002
Criteria: 2 CFR 200 §200.303 Internal Controls requires that the grant recipient must establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These controls should align with the 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). All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wages) by the Department of Labor. Condition: Based on our testing of the wage requirements for the ESSER program, we identified that the District did not comply with the wage rate requirements for the HVAC project in a timely manner. Cause: The District did not have proper internal controls established over wage rate compliance requirements in order to identify noncompliance in a timely manner. Effect: The lack of internal controls indicates that the District may have incurred potential noncompliance and questioned costs related to the federal awards. However, based on our testing, the District complied with the wage rate requirements but the internal controls over related compliance did not operate effectively. Repeat Finding: No. Recommendation: We recommend that the District establish internal controls over special compliance requirements and perform them in a timely manner, such as wage rage requirements, to avoid potential questioned costs and noncompliance.
Finding 2024-002
Criteria: 2 CFR 200 §200.303 Internal Controls requires that the grant recipient must establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These controls should align with the 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). All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wages) by the Department of Labor. Condition: Based on our testing of the wage requirements for the ESSER program, we identified that the District did not comply with the wage rate requirements for the HVAC project in a timely manner. Cause: The District did not have proper internal controls established over wage rate compliance requirements in order to identify noncompliance in a timely manner. Effect: The lack of internal controls indicates that the District may have incurred potential noncompliance and questioned costs related to the federal awards. However, based on our testing, the District complied with the wage rate requirements but the internal controls over related compliance did not operate effectively. Repeat Finding: No. Recommendation: We recommend that the District establish internal controls over special compliance requirements and perform them in a timely manner, such as wage rage requirements, to avoid potential questioned costs and noncompliance.
Finding 2024-002
Criteria: 2 CFR 200 §200.303 Internal Controls requires that the grant recipient must establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These controls should align with the 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). All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wages) by the Department of Labor. Condition: Based on our testing of the wage requirements for the ESSER program, we identified that the District did not comply with the wage rate requirements for the HVAC project in a timely manner. Cause: The District did not have proper internal controls established over wage rate compliance requirements in order to identify noncompliance in a timely manner. Effect: The lack of internal controls indicates that the District may have incurred potential noncompliance and questioned costs related to the federal awards. However, based on our testing, the District complied with the wage rate requirements but the internal controls over related compliance did not operate effectively. Repeat Finding: No. Recommendation: We recommend that the District establish internal controls over special compliance requirements and perform them in a timely manner, such as wage rage requirements, to avoid potential questioned costs and noncompliance.
Finding 2024-002
Criteria: 2 CFR 200 §200.303 Internal Controls requires that the grant recipient must establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These controls should align with the 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). All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wages) by the Department of Labor. Condition: Based on our testing of the wage requirements for the ESSER program, we identified that the District did not comply with the wage rate requirements for the HVAC project in a timely manner. Cause: The District did not have proper internal controls established over wage rate compliance requirements in order to identify noncompliance in a timely manner. Effect: The lack of internal controls indicates that the District may have incurred potential noncompliance and questioned costs related to the federal awards. However, based on our testing, the District complied with the wage rate requirements but the internal controls over related compliance did not operate effectively. Repeat Finding: No. Recommendation: We recommend that the District establish internal controls over special compliance requirements and perform them in a timely manner, such as wage rage requirements, to avoid potential questioned costs and noncompliance.