Audit 389821

Program: Title I Grants to Local Educational Agencies (“Title I”) ALN: 84.010 Compliance Requirement: Level of Effort – Maintenance of Effort Criteria: Management is responsible for internal controls over compliance with Level of Effort – Maintenance of Effort in accordance with the Uniform Guidance. Condition: During our June 30, 2025 testing of the Title I program, we found errors in student withdrawal forms and exit codes reported to CDE. Effect: The District does not have the proper procedures set up to ensure exit codes are accurate in the system and therefore submitted inaccurate data to the Colorado Department of Education. Cause: The District experienced significant turnover in its Finance Department, and staff is all fairly new. Although improvement was made to obtain withdrawal forms, not all of the exit codes recorded in the system were correct. Repeat Finding: Yes. Questioned Costs: None. Recommendation: We recommend the District establish procedures to ensure appropriate documentation is retained and recorded in the system to allow for consistent and accurate reporting in accordance with the Uniform Guidance. View of Responsible Officials: The District agrees with the finding. Please see separately prepared corrective action plan.