FAC Explorer

Audit 363532

FY End
2024-06-30
Total Expended
$2.23M
Findings
2
Programs
12
Organization: Moffat County School District Re-1 (CO)
Year: 2024 Accepted: 2025-08-01
Auditor: McMahan and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572407 2024-002 Significant Deficiency - N
1148849 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $536,617 - 0
84.010 Title I Grants to Local Educational Agencies $373,378 Yes 1
84.425 Education Stabilization Fund $291,873 - 0
10.559 Summer Food Service Program for Children $145,540 Yes 0
10.553 School Breakfast Program $124,287 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $71,120 - 0
10.555 National School Lunch Program $46,633 Yes 0
84.424 Student Support and Academic Enrichment Program $32,205 - 0
84.173 Special Education Preschool Grants $25,008 - 0
10.665 Schools and Roads - Grants to States $21,547 - 0
84.365 English Language Acquisition State Grants $16,901 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
NRK7D8MYXTJ4 Sarah Siegrist Auditee
9708243268 Paul Backes Auditor
No contacts on file

Notes to SEFA

Title: Determining the Value of Non-Cash Awards Expended: Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Moffat County School District, 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, US Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basis financial statements. De Minimis Rate Used: N Rate Explanation: The District does not opt to 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. Food Commodities: Valued at the assessed value provided by the federal agency.
Title: Sub recipients: Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Moffat County School District, 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, US Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the basis financial statements. De Minimis Rate Used: N Rate Explanation: The District does not opt to 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. Moffat County School District did not provide any federal awards received to sub recipients.

Finding Details

Finding 2024-002
Program: Title I Grants to Local Educational Agencies (“Title I”) ALN: 84.010 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or Local Educational Agency (“LEA”) must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: During our June 30, 2024 testing of the Title I program, we were unable to test a sample of student withdrawals, to verify the withdrawal code and purpose of withdrawals for the cohort requirements. Effect: The District does not have the proper records as it relates to student withdrawals, and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Cause: The District experienced significant turnover in its Finance Department, and therefore could not provide any documentation or support evidencing student withdrawals. Repeat Finding: No. Questioned Costs: None. Recommendation: We recommend the District establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Uniform Guidance. View of Responsible Officials: The District agrees with the finding. Please see separately prepared corrective action plan.
Finding 2024-002
Program: Title I Grants to Local Educational Agencies (“Title I”) ALN: 84.010 Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Policies and procedures should exist to verify accurate student graduation records are maintained and proper classification of student withdrawals is reported. To remove a student from the cohort, a school or Local Educational Agency (“LEA”) must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: During our June 30, 2024 testing of the Title I program, we were unable to test a sample of student withdrawals, to verify the withdrawal code and purpose of withdrawals for the cohort requirements. Effect: The District does not have the proper records as it relates to student withdrawals, and thus cannot confirm proper removal from the graduation rate cohort at the State level and under the correct withdrawal code. Cause: The District experienced significant turnover in its Finance Department, and therefore could not provide any documentation or support evidencing student withdrawals. Repeat Finding: No. Questioned Costs: None. Recommendation: We recommend the District establish procedures to ensure appropriate documentation is obtained related to removal of students from a cohort in accordance with Uniform Guidance. View of Responsible Officials: The District agrees with the finding. Please see separately prepared corrective action plan.