FAC Explorer

Audit 41462

FY End
2022-06-30
Total Expended
$83.17M
Findings
2
Programs
32
Organization: Jefferson County School District No R-1 (CO)
Year: 2022 Accepted: 2023-02-07
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43205 2022-003 Material Weakness - B
619647 2022-003 Material Weakness - B

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program June 30, 2022 $25.78M - 0
84.027 Individuals with Disabilities Education Act-Part B/increasing Achievement $14.24M Yes 0
84.010 Title I Grants to Local Education Agencies $11.31M - 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser Ii) $7.47M Yes 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser Iii) $6.94M Yes 0
10.553 National School Breakfast Program June 30, 2022 $3.99M - 0
32.009 Emergency Connectivity Fund Program $2.74M Yes 1
93.575 Child Care Assistance Block Grant (child Care Stabilization) $2.65M Yes 0
10.555 Donated Comodities: June 30, 2022 $1.92M - 0
84.367 Title II - A - Teacher Quality $1.63M - 0
84.287 Twenty-First Century Community Learning $623,188 - 0
84.424 Title IV-A - Student Support and Academic Enrichment $608,068 - 0
84.048 Vocational and Applied Technology Education-Basic State Grants $505,640 - 0
84.425 21st Cclc $415,623 Yes 0
84.365 Title III - English Language Learners $396,755 - 0
84.173 Individuals with Disabilities Education Act-Preschool Services $389,001 Yes 0
10.559 Summer Food Service Program for Children June 30, 2022 $365,349 - 0
84.002 Adult Education-State Administered Basic Grant Program $345,401 - 0
10.582 Fresh Fruit and Vegetable Program $178,796 - 0
93.323 Covid-19 - Epidemiology and Laboratory Capacity Covid 19 Testing $105,233 - 0
10.555 National Snak Program June 30, 2022 $101,328 - 0
84.425 Covid-19 - Elementary and Secondary School Emergency Relief (esser I) $79,800 Yes 0
93.788 Colorado State Opioid Response Grant $79,284 - 0
84.060 Title Vi - Indian Education-Formula Grants to Lea and Tribal Schools $78,811 - 0
93.558 Temporary Assistance for Needy Families (tanf) $54,456 - 0
10.579 National School Lunch Equipment Assistance $50,000 - 0
93.566 Refugee and Entrant Assistance State Programs $46,701 - 0
84.425 Covid-19 - Arp Esser III State Set-Aside Easi $43,452 Yes 0
10.649 Covid-19 Snap Cn Local P-Ebt Administrative Funds Grant $5,814 - 0
84.027 Covid-19 - Arp: Special Education: Grants to States Idea Part B $3,629 Yes 0
93.981 Improving Student Health and Academic Achievement $2,496 - 0
84.425 Covid-19 - Arp Homeless Children and Youth $128 Yes 0

Contacts

Name Title Type
DLSUVRQ2U4G3 Christie Moss Auditee
3039826950 Paul Niedermuller Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The district provided no federal awards to subrecipients.
Title: 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Programs (Uniform Guidance), using the modified accrual basis of accounting. Therefore, some amounts presented in this schedule may differ from amounts presented in the financial statements.

Finding Details

Finding 2022-003
Criteria or specific requirement: Per the 2 CFR 200.502, Basis for Determining Federal Awards Expended, the schedule of expenditures of federal awards (SEFA) for the period covered by the financial statements must be complete, accurate, and include the total federal awards expended. Per the 2022 OMB Compliance Supplement for ALN No. 32.009, Allowable costs must meet general criteria for allowability, including being necessary and reasonable for the performance of the Federal award, allocable thereto and adequately documented. Condition The amounts presented for the Emergency Connectivity Fund Program on the District?s SEFA were adjusted by $707,123. Of this amount, $138,673.08 was for ineligible cases submitted for reimbursement that are not allowable under the program. Questioned costs: $138,673.08. Context Federal award requires accurate and reliable documentation of allowable costs and SEFA reporting. Cause The District was unaware cases for laptops would be deemed ineligible. They believe the remaining amount rejected of $568,449 for warranties and licenses will get accepted during litigation but won?t have a resolution during 2022. Therefore, the SEFA was adjusted for the full amount of $707,123. Effect An adjustment of $707,123 was required to be made to the District?s SEFA and $138,673.08 of this amount was deemed ineligible for reimbursement. Repeat Finding: No Recommendation We recommend that the District improve the review process over tracking and reporting reimbursements of federal expenditures. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
Criteria or specific requirement: Per the 2 CFR 200.502, Basis for Determining Federal Awards Expended, the schedule of expenditures of federal awards (SEFA) for the period covered by the financial statements must be complete, accurate, and include the total federal awards expended. Per the 2022 OMB Compliance Supplement for ALN No. 32.009, Allowable costs must meet general criteria for allowability, including being necessary and reasonable for the performance of the Federal award, allocable thereto and adequately documented. Condition The amounts presented for the Emergency Connectivity Fund Program on the District?s SEFA were adjusted by $707,123. Of this amount, $138,673.08 was for ineligible cases submitted for reimbursement that are not allowable under the program. Questioned costs: $138,673.08. Context Federal award requires accurate and reliable documentation of allowable costs and SEFA reporting. Cause The District was unaware cases for laptops would be deemed ineligible. They believe the remaining amount rejected of $568,449 for warranties and licenses will get accepted during litigation but won?t have a resolution during 2022. Therefore, the SEFA was adjusted for the full amount of $707,123. Effect An adjustment of $707,123 was required to be made to the District?s SEFA and $138,673.08 of this amount was deemed ineligible for reimbursement. Repeat Finding: No Recommendation We recommend that the District improve the review process over tracking and reporting reimbursements of federal expenditures. Views of responsible officials: There is no disagreement with the audit finding.